1. A flexible employment platform in Hubei was falsely invoiced and investigated!
In April, 20021,a joint tax and police task force of a city in Hubei went to Zhejiang, Jiangsu and other places to conduct a network-closing operation on a flexible employment platform, and arrested three suspects, and two others surrendered themselves.
After investigation, the gang set up a flexible employment platform, borrowed and purchased a large number of natural person ID card information, signed a false labor contract, fictitious platform employment business, information service business, etc., and falsely issued 2,393 special invoices for value-added tax, with a false amount of 220 million yuan, resulting in a national tax loss of more than 50 million yuan.
In many tax fraud cases, some citizens' personal information was used by criminals by deception, theft or interest temptation to engage in illegal and criminal activities of false invoicing.
Here, we solemnly remind the general public to be clear about these interests and protect their personal information. Once you find illegal clues such as tax fraud, please report to the tax authorities in time.
In addition to the above-mentioned cases, on September 3, at the press conference held by the Information Office of Hubei Provincial Government, Qin Murong, member of the Party Committee and chief accountant of the Provincial Taxation Bureau, also publicly exposed four other typical cases of illegal crimes of falsely issuing VAT invoices.
1. "Chu Jian No.4" falsely opened the case.
In September 2020, after nearly two months of long-distance "non-contact" investigation and evidence collection, the provincial and municipal tax police departments launched a joint network-closing operation, and accurately smashed a criminal gang that falsely issued VAT invoices in a logistics intermediary platform company in Xian' an District of Xianning City, arrested 17 suspects and seized a number of tools for committing crimes. After investigation, the gang introduced the fraudulent business and operated the fraudulent invoicing through the logistics intermediary platform, and falsely invoiced special VAT invoices and ordinary invoices 15776 copies, with a fraudulent amount of1026 million yuan.
2. "Chu Jian No.5" falsely opened the case
In July, 2020, the Inspection Bureau of the State Administration of Taxation, through the remote supervision of the inspection video command system, and the joint action of the tax police departments at the provincial and municipal levels, concentrated on collecting nets in Gongan County, Jingzhou City, and successfully cracked a gang case of falsely issuing VAT invoices by using the preferential policies of the epidemic situation, arrested four suspects 14, and seized several tools for committing crimes. After investigation, the gang registered 92 shell enterprises, and falsely issued ordinary and special VAT invoices 1440 1 copy, with a false amount of 557 million yuan.
3. Suizhou's "Uniform Invoice for Motor Vehicle Sales" was falsely opened.
In May, 20021,Suizhou tax and police joint task force launched a network-closing operation against a criminal gang that falsely issued a unified invoice for motor vehicle sales, and arrested four suspects, pursued four people online and seized several tools for committing crimes. After investigation, the gang registered 22 automobile sales companies in the name of others, and falsely issued 935 unified sales invoices for motor vehicles, with a false amount of 1.79 billion yuan.
4. A chemical enterprise in Shiyan changed the ticket and falsely opened the case.
In June, 20021year, the tax authorities and police of Shiyan jointly took action to successfully close the net of a chemical enterprise's fraudulent case in Shiyan city and danjiangkou city city, arrested four suspects1year, and seized several tools for committing crimes. After investigation, the gang was suspected of controlling 18 shell enterprises, and changed the name of the "chemical products" VAT invoice issued by the upstream petroleum refining enterprise to "coal", and then falsely issued 5 147 special VAT invoices to the downstream coal sales enterprises, with a false amount of 70 7. 10/000 million yuan.
By the end of July, the two-year special campaign to crack down on tax fraud in Hubei Province * * * investigated and dealt with all kinds of cases 10560 households, and found that 697,700 VAT invoices were falsely made and accepted, with the invoice amount of 1484.7 1 100 million yuan and the tax amount of 9.959 billion yuan, thus cracking down on tax fraud and joint inspection * *
This year marks the end of the two-year special campaign to crack down on tax fraud, and it is also the first year of the new journey of the four departments to crack down on tax fraud. In the next step, the four departments will implement the Opinions on Further Deepening the Reform of Tax Collection and Management issued by the Central Office and the State Council, and jointly establish a long-term mechanism to prevent and crack down on tax fraud by focusing on the requirements of "precise law enforcement, fine service, precise supervision and sincere governance", and continuously improve the level of precision, informationization and integration in cracking down on tax fraud, so as to create a sound, fair, stable and predictable business under the rule of law.
Second, Beijing, Shanghai, Guangdong and many other flexible employment platforms have also been investigated!
A human resources company in Shanghai and an industrial park are being investigated. At the same time, a fiscal and taxation service company in Beijing was also involved in the investigation, and the responsible person was taken away by the police.
Recently, the Guangdong Provincial Taxation Bureau announced that the flexible employment platform was in serious violation! More than a dozen companies have been banned from entrusting to collect qualifications! These enterprises include Huilai Mingtang E-commerce Co., Ltd., Guangdong Chaoyimei Investment Co., Ltd., Zhuhai Zhongdali Used Car Trading Market Co., Ltd., Jiangmen Huiyuan Automobile Trading Co., Ltd. and other enterprises.
Not only in Guangdong Province, but also in Tianjin, Hainan, Shandong and other places, the tax authorities have begun to clean up enterprises that illegally carry out entrusted collection, and many flexible employment platforms have been investigated for violations.
At present, the flexible employment platforms on the market vary in scale. Except for those professional platforms with many years of service experience and perfect service compliance, most flexible employment platforms do not have formal qualifications, professional experience accumulation, and compliant service processes, etc. Intentionally or unintentionally, they take enterprises to complete the flexible employment demand of reducing employment costs in an adventurous way by playing the edge ball and taking advantage of legal loopholes.
According to industry sources, 70% of flexible employment platforms on the market may have compliance risks.
On June 16, the Collection and Management Department and Science and Technology Department of Henan Provincial Taxation Bureau issued a notice on the work of entrusting the flexible employment network platform enterprises to collect taxes. The notice required that the flexible employment network platform enterprises that had signed the agreement on entrusted taxes should seriously carry out self-examination, and rectify the problems such as irregular signing of the agreement and unclear scope of collecting taxes in time.
At the same time, enterprises of flexible employment network platform are required to apply to the tax authorities for collecting and issuing VAT invoices, and collect personal income tax for freelancers who have obtained income from production and business operations. They should pay1.5 of the invoiced amount (excluding VAT) in accordance with the Announcement of Henan Local Taxation Bureau on Confirmed Collection of Personal Income Tax (Announcement No.4 of Henan Local Taxation Bureau No.2017). Do not enjoy the preferential policy of exemption of less than 30,000 yuan per month (inclusive).
Because the entrusted agent is for sporadic, scattered and remote taxpayers, the tax authorities often don't have sufficient information about the above-mentioned taxpayers, and even rely on the information provided by the agent platform to a great extent, which leads to the problems that the agent platform fails to pay taxes on time, decides to pay less taxes without authorization, and exceeds the authority of the agent. If the above problems occur, the users will be implicated in the tax recovery and punishment by the tax bureau.
20021year will be the year of reshuffle of flexible employment industry, and companies that entrust agents in violation of regulations will be severely punished by supervision, and the development of the industry will become more and more standardized.
So what is a flexible employment platform? What are the advantages? Under the strict investigation of the tax bureau, can we still use the flexible employment platform for tax planning?
When we talk about flexible employment platform, we have to talk about flexible employment first.
Flexible employment means that workers sign labor contracts with employers. Compared with traditional labor contracts, both parties are more flexible in terms of time and remuneration. At the same time, employers do not have to pay social security to workers, which reduces operating costs.
But the biggest problem with flexible employment is that both sides are subject to the influence of taxes.
For workers, employers who receive remuneration for labor services should withhold 20% tax in advance, and pay 3% value-added tax when issuing invoices. The tax burden is undoubtedly high.
For enterprises, because workers are unwilling to provide invoices and pay value-added tax, they can't get legal pre-tax deduction vouchers, and they face the risk of increasing corporate income tax.
As a result, the flexible employment platform came into being.
As a platform between employers and workers, flexible employment platform can declare individual taxes for workers on the one hand, and issue special tickets to employers on the other hand, which is more beneficial to both sides.
At the same time, flexible employment platforms usually sign agreements with local governments to collect workers as individual industrial and commercial households, and the tax burden is very low, usually the monthly income is below100000 yuan, and the individual tax burden is only about 1.5%.
It should be noted that flexible employment platforms and labor dispatch are different in nature, and labor dispatch companies need to obtain the qualification of labor dispatch, and the number of workers who accept labor dispatch should not exceed 10% of their total employment, but flexible employment platforms generally only need to obtain the qualification of human resources, and there is no limit on the number of workers.
The core business of the flexible employment platform operation is to sign an agreement with the tax bureau to entrust the collection and apply for the verification and collection of individual industrial and commercial households.
The application for entrusted collection needs to meet the provisions of the Measures for the Administration of Entrusted Collection.
At present, there are a large number of platforms that have poured into the soup. Although some of them signed an agreement with the local government to entrust the collection, they are very likely to be disqualified because of lax management in the later period.
Therefore, it is legal to establish a qualified flexible employment platform in accordance with the regulations. At the same time, taxpayers should keep their eyes open, carefully distinguish and screen out those non-compliant platforms.
Third, the enterprise will help you with a few tricks. Is it just a matter of falsely reading the invoice?
False invoicing is a real business in many cases. In this case, it is impossible to find the problem of false invoicing by checking the authenticity of invoices through websites and other means (because the invoice itself is true). However, according to the experience of tax officials and the limited face information, we can also analyze and judge whether the invoice involves false issuance, and finally expose the fact of false issuance
1. Distance analysis of sales place and purchase place
Taxpayers will purchase goods and services as close as possible from the perspective of cost saving and convenient service acceptance. If a glass production enterprise consumes natural gas in the production of glass, from the perspective of cost saving, it can only point to the unit accepting the false opening. Subsequent investigations confirmed the inspectors' judgment. The unit was characterized as tax evasion because it accepted false opening, and the input tax obtained could not be deducted. The inflated cost increased the taxable income, which led to the recovery of the underpaid value-added tax and enterprise income tax, and was fined twice the underpaid tax.
2. Analysis of the other party's business scope and business ability
Any taxpayer will have its relatively stable business scope and ability, such as an electrical appliance sales company, which generally does not provide housing intermediary services. For another example, an enterprise with a registered capital of 50,000 yuan and five employees is unlikely to undertake a project with a cost of 100 million yuan and issue an invoice with a denomination of 100 million yuan, which is inconsistent with its business ability.
When inspecting the account books and vouchers of Company B's "management expenses", the inspectors found an ordinary VAT invoice, the billing unit was "Sheng * Electronic Business Department", the name of goods or taxable services was "consulting fees", and the amount was 29,999 yuan, without any relevant contracts or agreements.
Asked the financial staff of the unit, the financial staff answered: management consulting fee. Inspectors inquired about the relevant registration information of "Sheng * Electronic Business Department" and found that the business department is a small-scale taxpayer, and its business scope is electronic product sales. Obviously, it is impossible for such a unit to provide consulting services, and the business recorded in the invoice does not exist, which is false. In the end, the company was punished for the illegal invoice, and at the same time, the false expenses led to the recovery of the underpaid enterprise income tax, and was fined 0.5 times the underpaid tax.
3. The total amount of fare tax is whole.
From the common sense, the probability that the tax amount of selling goods or taxable services and services is exactly an integer is extremely low.
4. False invoicing
Penalty for falsely issuing invoices
Fourth, the fourth phase of the golden tax should be launched! The act of "falsely invoicing" invoices must be stopped!
We all know that the third phase of Golden Tax is already very strong. Recently, the State Administration of Taxation announced the procurement information of the fourth phase of Golden Tax. After the fourth phase of Golden Tax was launched, the national "regulatory network" became more and more strict.
Why are you in such a hurry to purchase the fourth phase of the golden tax? What does it mean to the enterprise?
With 1 1 month 1 day 15 regions announcing social security income tax one after another, the social security income tax work in all regions of China has been basically completed, so the original golden tax phase III can no longer meet the demand.
How strong is the "Golden Tax Phase IV"?
The third phase of Golden Tax has realized the merger and unification of national tax and local tax data, and its function is to fully monitor the business process of the tax system.
The fourth phase of golden tax is not only about tax, but also includes "non-tax" business to realize more comprehensive monitoring of business. At the same time, a channel for information sharing and verification among participating institutions such as ministries, the People's Bank of China and banks has been set up to realize three functions: mobile phone number of relevant personnel, tax payment status of enterprises and verification of enterprise registration information.
This means that more data of enterprises will be mastered by the tax bureau, and the monitoring will also be all-round and three-dimensional. It will be even more impracticable to think about taxation in the future.
The enterprise helps to remind all bosses and accountants that the tax bureau controls taxes by votes, and it is necessary to check the votes when checking taxes! False invoicing is a red line, so you must not touch it!
5. The act of "falsely invoicing" invoices must be stopped, and the enterprise will help you to send 7 reminders.
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