According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Simple Collection of Value-added Tax on Commercial Concrete (Guo Shui Fa (2000) No.37), commercial concrete produced and sold by general VAT taxpayers shall be subject to value-added tax as of June 65438+1 October1day, 2000, and the value-added tax shall be levied at the rate of 6%, but special invoices for value-added tax shall not be issued.
After the implementation of the new Provisional Regulations on Value-added Tax, State Taxation Administration of The People's Republic of China and the Ministry of Finance issued the Notice on the Application of Low VAT Rate to Some Goods and the Simple Method to Collect VAT on June 5438+10. The document stipulates: (3) General taxpayers who sell the following self-produced goods can choose to calculate and pay the value-added tax according to the simple method, and the tax rate is 6%:
Commercial concrete (limited to cement concrete produced with cement as raw material).
It is also clear that the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Simple Collection of Value-added Tax on Commercial Concrete (Guo Shui Fa [2000] No.37) shall be abolished at the same time.
It is learned from the two documents that if your company applies the simple method to calculate and pay VAT at the tax rate of 6%, your company will implement State Taxation Administration of The People's Republic of China (2000) No.37 document from 2005 to 2008 and Caishui (2009) No.9 document from 2009 to now. The two documents are clearly applicable to the commercial concrete which is calculated and paid VAT at the tax rate of 6% according to the simplified method, that is, it is limited to the production with cement as raw material. Therefore, these two documents are not applicable to your company's concrete products, that is, it is not applicable to calculate and pay VAT at the rate of 6% according to the simple method. It is legal for the competent tax authorities to ask your company to pay the unpaid and underpaid value-added tax.
Second, from the perspective of procedural law.
According to the provisions of Article 52 of the Law of People's Republic of China (PRC) on Tax Collection and Administration (hereinafter referred to as the Law on Tax Collection and Administration), if a taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay the tax within three years, but shall not impose a late fee. If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years. For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.
In 2005, your company applied for a simple collection method for general taxpayers, which was approved by the competent tax authorities in the same year (Notice (2005)No. 000X). The main reason why your company didn't pay less value-added tax is that the competent national tax authorities didn't check the customs strictly and misunderstood the documents. Legally speaking, it is the responsibility of the competent tax authorities. According to the provisions of Article 52 of the Tax Administration Law, if a taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late fee shall be charged. Therefore, your company only needs to pay back the unpaid and underpaid value-added tax for three years from 2007 to now, and does not charge late fees, instead of collecting late fees for all underpaid value-added tax from 2005 to now.
If the competent tax authorities force your company to pay back the five-year value-added tax of XXX million yuan and the late payment fee of XXX million yuan, your company can take tax judicial relief measures, namely tax administrative reconsideration. If you are dissatisfied with the reconsideration, you can take tax administrative litigation measures.