Suinan Real Estate Company refused to pay taxes 10 Guangzhou Suinan Real Estate Development Co., Ltd. was suspected of tax evasion, which was a special tax evasion case that the owners of Liwan Plaza collectively petitioned. The whistleblower repeatedly complained to the municipal government, district government, planning, industry and commerce, urban management, national tax and other departments to report the illegal business practices of Suinan Company, and the case was of high social concern and wide influence, and was the focus of attention of leaders, media and the masses at all levels. Guangzhou local tax inspection department has filed three inspections on the company since 1998, and accumulated more than 86 million yuan in taxes, fees and late fees. However, the company has repeatedly investigated and committed crimes, and its tax violation is subjective. Therefore, Guangzhou Local Taxation Bureau attached great importance to this case and immediately set up a task force composed of inspection and collection departments to formulate a detailed inspection plan. Before the inspection, the inspectors conducted detailed peripheral evidence collection, and went to Liwan Plaza Property Management Company, Planning Bureau, Urban Management Brigade, Housing Authority and other departments 15 times to learn about the relevant information. On September 18, 2006, the task force conducted a surprise inspection on Guangzhou Suinan Real Estate Development Co., Ltd. On February 2, 2008 1 Guangzhou Local Taxation Inspection Bureau issued the Decision on Tax Treatment to the company, and * * * the total amount of taxes, fees and late fees was16185,200 yuan. By the end of April, 2008, the company had not paid the above-mentioned funds. On May 4th, the Municipal Local Taxation Inspection Bureau transferred the case to the public security organ for handling on suspicion of tax evasion. The First Inspection Bureau auctioned the company's 1.63 million ㎡ shop in Liwan Square for tax deduction three times, and * * * sold 81940,000 yuan. At present, 93.73 million yuan has been recovered and put into storage. At the same time, we will assist in properly handling the petitions of relevant owners and tenants, maintain social harmony and stability, try our best to help them solve practical difficulties, and continue to fully recover the remaining taxes. According to reports, due to the high amount of tax owed and serious circumstances, the case has attracted great attention from higher authorities, and State Taxation Administration of The People's Republic of China and the Provincial Local Taxation Bureau have supervised the investigation and handling of the case for many times. Tax evasion case caused by rape and robbery Haizhu District Public Security Bureau found that the hotel was suspected of tax evasion during the investigation of a rape and robbery case. Therefore, the Third Inspection Bureau of Guangzhou Local Taxation Bureau and Haizhu District Public Security Bureau set up a task force to inspect the case of Xinzhiquan Hotel in Haizhu District, Guangzhou. On October 23rd, 2007/KLOC-0, the Third Inspection Bureau and Haizhu District Public Security Bureau inspected the hotel and investigated the illegal facts. Upon verification, from February 28th to September 30th, 2007, the total operating income of the hotel was 649,000 yuan, and the taxable income registered and declared in the financial books was only 50,000 yuan. The hotel did not register the actual income in the financial books, made false tax returns, underpaid the tax payable, and the total tax evaded was 32,000 yuan, accounting for 92.21%of the local tax payable. The above-mentioned behavior of the hotel has constituted tax evasion, and the Third Inspection Bureau issued a tax violation appraisal to the public security organ accordingly, and transferred the case to the public security organ for handling. The general manager and accountant involved in the case were convicted of tax evasion, each sentenced to one year's imprisonment, suspended for one year, and fined 50,000 yuan. During the investigation by the public security department, the hotel should pay taxes, fees, late fees and fines totaling 50,665.48 yuan, and all of them have been put into storage. It is worth noting that compared with the tax evasion cases seized by the tax authorities in the past, this case has two major characteristics: First, the criminal case leads to tax violations. This case is a clue that the public security organ found and provided the tax authorities with tax evasion in time when investigating the alleged rape and robbery of five men in a hotel. According to the clues, the tax authorities followed the trail and investigated the tax violation case. Second, the hotel adopts the method of setting up "two sets of internal and external accounts" to evade taxes. The hotel made a false tax declaration, and the business income obtained was not invoiced according to the regulations, but only a receipt was issued. The operator used the personal credit card to transfer the taxable income belonging to the hotel to the personal credit card, concealing the business income and evading the payment of state taxes. At the beginning of 2007 1 1, the Guangzhou local tax inspection bureau received the information that the best partner advertising company was suspected of tax evasion. Inspectors made a surprise inspection of this enterprise on 1 1 month 15, 2007. It has been verified that the enterprise collects income in cash and conceals a large amount of operating income. The enterprise's behavior of concealing income has constituted tax evasion, and the enterprise was investigated and dealt with by the tax authorities for concealing income from 2003 to 2005, so the tax-related violations found this time belong to recidivism. The tax authorities can impose heavy penalties on repeated tax evasion and other serious tax evasion behaviors within the scope permitted by the tax law, and repeated tax evasion will be severely punished by the tax law.