First, the "smart tax" has fundamentally changed China's tax collection and management model.
The "Opinions" will clearly build a "smart tax with high integration function, high security performance and high application efficiency, with the service of taxpayers as the center, the electronic invoice reform as the breakthrough and the tax big data as the driving force". The important value of "smart tax" lies in the realization of a new management mode of tax authorities' all-round control of tax collection and management information through "numerical control tax".
The mode of tax collection in China is mainly that taxpayers declare their own taxes and the tax authorities verify them afterwards. In the past, the limited tax inspectors could not conduct all and effective tax inspections on many enterprises. At the same time, the data of tax collection and management are controlled by enterprises, and the tax authorities are at an absolute disadvantage in mastering the information of tax collection and management. In the absence of tax collection and management information, the tax authorities' collection and management model can only be "rough", which leads to weak accuracy and strength in cracking down on tax violations. In addition, there are only a handful of judicial organs in China who are proficient in tax law, and they lack the strength to crack down on tax crimes. When the law lacks effective deterrent effect, the legal provisions become a document. Therefore, although the crime of falsely issuing special VAT invoices is a felony in China, the illegal and criminal activities of falsely issuing VAT invoices in China are rampant, and the acts of evading taxes and defrauding export tax rebates are rampant. Not only has it seriously damaged the dignity of China's tax law, but also caused a shocking amount of national tax losses and unfair treatment to law-abiding taxpayers. The traditional tax collection and management model lacks practicality.
"Smart tax" has fundamentally reversed the disadvantage of tax authorities in controlling tax collection and management information. Through the efficient collection and comparison of relevant tax collection and management information, tax big data can accurately find clues of tax violations, which provides effective guarantee and strong support for tax authorities to accurately enforce the law, provide fine services, accurately supervise and sincerely govern.
Two, a clear understanding of the situation, wise entrepreneurs should face the tax issue.
When the information of tax administration is asymmetric and the tax authorities' collection and management efforts are weak, in order to seek improper tax benefits, the gambler's psychology is adopted, and enterprises adopt the "coping" tax management mode such as false opening, two sets of accounts or so-called tax planning, which has its background reasons. However, after the advent of the era of "smart taxation", the tax collection management model has undergone fundamental changes, and wise entrepreneurs should clearly understand the situation and face the tax problems of enterprises. In recent years, many entrepreneurs have been jailed for the crime of falsely issuing special invoices for value-added tax, which is directly related to the operation of the third phase of the golden tax system.
The payment of tax is a monetary obligation without special consideration, which has a great influence on the management of operating funds and profits of enterprises. Tax issues run through every link of business activities, and the construction of enterprise tax risk prevention system should be considered from the overall business activities, which can only depend on whether entrepreneurs have correct tax law thinking and top-level design consciousness.
Three, China's enterprises to solve the tax problems in the dilemma
German tax law professor Bilk said in his German tax law textbook, "Even if tax law has its own characteristics beyond other legal fields, it is still a legal norm and has many interfaces with civil law, state law, administrative law and criminal law. Who is better than a lawyer to answer tax questions?" .
The essence of tax issue is a legal issue, which is a common sense all over the world. However, due to the special historical background of the development of China's tax law, many entrepreneurs in China have not deeply realized it. Understanding the essence of the problem is the premise of effectively solving the problem. Since the tax issue is a legal issue, having legal ability is the basis for effectively solving the tax issue. The root of most tax legal risks in China is that tax administrators do not have relevant legal abilities.
China's tax service market is extremely short of professionalism and cannot provide effective and professional tax services for enterprises. Tax law is highly complex and technical, and it has comprehensive characteristics such as economic law and administrative law. There is a close cross relationship between tax law and constitution, civil and commercial law, administrative law and criminal law, and the service providers who effectively solve tax problems should have comprehensive legal ability. It can be said that I don't understand the civil and commercial law, even the related concepts in the substantive tax law, let alone how to solve the tax problem. Although there are a large number of tax service providers in China, there are few professional tax professionals with comprehensive ability. Many tax service providers, including lawyers, have less knowledge of tax law than the financial personnel of enterprises.
It is imperative that entrepreneurs should have a sense of tax law and strengthen the promotion of their own tax law ability. Don't expect that through the so-called "tax planning", you can realize the "beauty" of not paying or paying less taxes. In the face of specific tax issues, establish a legal thinking: "Ask first, are there any specific legal provisions and evidence?" . At least think for yourself, instead of blindly listening to other people's opinions.