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Personal account collection, strict investigation!
Case 1
Personal account charging operating expenses tax evasion sentenced to 3 years.
Case course: Defendant Huang served as the legal representative of Jingtongmou (Wuhan) Automobile Service Co., Ltd. under his jurisdiction from 20 13 to 20 14, and was responsible for the operation and management of the company. It instructed the company's financial personnel to withdraw business funds from personal accounts, and then used other vouchers instead of invoices to avoid paying taxes * * * Total 18830 18 yuan, accounting for 97. 17% of the company's tax payable in the same period, and the company still failed to pay taxes after the tax authorities issued a notice to recover taxes according to law. 2017165438+16 October, the defendant Huang was arrested. On April 9, 20 18, Jingtongmou (Wuhan) Automobile Service Co., Ltd. paid back the tax 1825630 yuan.
Penalty decision: 1 Defendant Huang was convicted of tax evasion, sentenced to three years' imprisonment, suspended for five years, and fined 200,000 yuan; The tax paid in this case is 57,388 yuan, which will be returned to the tax authorities by our hospital.
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Tax bureau raid! Investigate 10 private house collection records!
In May, 2020, Xiamen Taxation Bureau received a real-name report letter, and the initial inspection by the Taxation Bureau found that the long-term loss of the enterprise was unsuccessful, which was unreasonable.
Case history: The tax bureau interviewed the informant and provided three boxes of materials, including 143 warehouse receipt stub of a hardware company in Xiamen in recent years, 7 warehouse books, 3 statements, 1 purchase order (contract), payment receipt and financial copy of 1 warehouse receipt. He also said that there are two sets of accounts, internal and external. Although the internal account records are not standardized, the relevant vouchers such as delivery and collection are kept.
The tax bureau confiscated the company account book 10, and collected the running details of individual bank accounts such as legal persons and cashiers according to law.
The tax bureau cooperates with the third-party technical department and uses data processing software to compare the similarity between voucher information and bank account running water data for batch processing. After analysis and comparison, the corresponding collection "imprint" has been found in the running water information of most related accounts.
After verification: since 2007, the company has collected sales money from employees' private accounts for 10 year, and concealed sales income of 52,900,700 yuan. Punishment: pay back the tax11982,700 yuan, plus a late payment fee and a fine of 9,053,200 yuan.
Case 3
Private companies evade taxes, bosses and finance are sentenced!
Case: A company in Zhuhai, Guangdong uses employees' private accounts, WeChat, Alipay, cash, etc. To collect the customer's decoration money, and none of it went into the company account. At the same time, the company employs accountants to declare and pay taxes only according to a small number of entries in the company's account.
Upon verification, the company evaded the payment of value-added tax of 65,438+084,989.06 yuan, urban construction tax of 65,438+02,949.23 yuan and tax evasion of 65,438+097,938.28 yuan, accounting for 97.49% of the tax payable.
Finally, Zhang Moumou, the legal representative of the company, and Zeng Moumou, the chief financial officer, were each sentenced to fixed-term imprisonment of 10 month and fined.
The tax bureau will not only strictly investigate the tax avoidance behavior of private households, but also check the collection records of private accounts many years ago (not just five years, maybe 10 years, more likely indefinitely). In addition, it will be subject to tax and judicial disposal, the reputation of legal persons will be discredited, and the company's image will be destroyed. If accounting personnel are involved, they should also bear corresponding responsibilities, which is not worth the loss.
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Five measures for the tax bureau to monitor the collection of private households!
Enterprises should be cautious!
With the application of tax big data, tax supervision will be more precise and intelligent. The tax bureau should be careful about the five measures to monitor the collection of private households and the income and expenditure of private accounts!
1. Multi-sectoral information exchange and * * * sharing
Tax inspection should not only rely on the officially launched Golden Tax Phase III and Golden Tax Phase IV systems, but also rely on the support of third-party forces-banking, land, housing construction, public security, civil affairs, social security, transportation, industrial and commercial management and other departments to conduct tax inspection.
2. One person, one tax number, one person and one file.
Now it is not only a tax number of enterprises that remains unchanged for life, but also individuals. Under the Golden Tax Phase IV+Big Data, everyone's ID number is unique and networked! It is also risky for people who get paid.
3. Classified management
The key supervision of high-income and high-net-worth personnel is divided into three categories and two levels. Three categories: high-income people; High net worth people; Ordinary people. There are two levels: high-income and high-net-worth people are above the municipal tax authorities, that is, the provincial and municipal tax authorities supervise and manage; The general population is supervised and managed by the tax authorities at or below the county level.
4. Big data analysis scanning
Golden tax project+smart inspection system+big data all reflect that taxation is at the forefront of high technology, and tax-related information is scanned, analyzed and identified in real time through big data.
5. Establish a personal tax credit system
In addition to establishing the tax credit rating of enterprises, the tax authorities also plan to evaluate the tax credit rating of each of our natural persons in the future. For major tax-related crimes, it is necessary to investigate and deal with the exposure in strict accordance with the law and incorporate it into the credit record in accordance with relevant regulations, and implement multi-departmental joint punishment.
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Be alert! Wechat and Alipay collections will also be checked!
Please check nine risk points!
Since the supervision of personal accounts is so strict, it is no problem for me to collect money through WeChat Alipay. Think too much! Now many companies use WeChat and Alipay to collect money. As everyone knows, a little convenience will cause great risks. The following are eight risk points:
I. Suspected of falsely issuing invoices
Receipt and payment through private account, personal Alipay and WeChat will cause inconsistency among the three streams (capital flow, cargo flow and invoice flow), and there is a risk of "false invoicing".
2. VAT cannot be deducted.
Reason for non-deduction: 1 Buyer and Seller input funds through WeChat; 2 when invoicing, you need to fill in the ticket information completely; 3 The bank account information on the invoice cannot be filled in due to WeChat transfer; 4. The seller cannot issue a special VAT invoice; The buyer cannot deduct the input tax without a special VAT invoice.
3. Related costs and expenses cannot be deducted before tax.
If you pay wages or pay through WeChat payment, Alipay or personal account, you may not get payment vouchers or legal vouchers, and the pre-tax deduction may increase.
Four, may be identified as tax evasion risk by the tax bureau.
1 VAT. It is easy to be confused with personal consumption records, which leads to the failure to declare value-added tax on some WeChat collection income, and there is a risk of tax evasion.
2. Corporate income tax. Receiving money through Alipay and WeChat transfer is not reflected in the income of corporate accounts, and there is a risk of missing collection.
3. Personal income tax. Paying wages and red envelopes through Alipay and WeChat transfer may lead to tax evasion or tax evasion.
Five, approved by the tax bureau, can pay 20% of the tax.
If the company directly transfers Gong Hu to a private shareholder account and fails to pay it back for a long time, the tax bureau can regard it as a dividend and pay 20% tax.
Six, the company management confusion, is not conducive to long-term development.
The opaque account books of funds, the unclear flow of funds in business transactions, the inability to supervise funds and the internal financial chaos of enterprises are not conducive to the long-term development of enterprises. Reminder: In the process of production, operation and trade activities, enterprises use enterprise accounts for settlement to minimize tax risks.
Seven. Shareholders shall bear unlimited joint and several liability for the account.
Long-term use of personal WeChat and Alipay to collect money will lead to the separation of public and private property. If the enterprise is insolvent, the shareholders should bear unlimited joint and several liabilities and repay the company's debts with personal assets.
8. Suspected of misappropriating or embezzling funds.
Collecting money through personal WeChat and Alipay may involve the crime of misappropriating funds and the crime of occupational embezzlement.
Nine, may be listed as the focus of bank supervision.
Large transactions through third-party payment institutions such as WeChat and Alipay will also be detected. The following nine transactions will be monitored:
Remind you that enterprises can effectively avoid risks as long as they have standardized management, declared income and paid taxes normally!