First, Heilongjiang Daqing Taxation
To put it simply, the Taxation Bureau of Daqing City, Heilongjiang Province has passed on three key issues to you:
1, from April 1 day, 2022, all self-employed individuals whose monthly sales exceed100,000 will be subject to audit collection. The original approved, changed to audit collection.
2, for the self-employed approved levy strict audit, the new self-employed as long as it meets the prescribed scope, will take the audit collection.
3. The simple and extensive management of "fixed tax quota" is no longer in line with the current situation. From the top down, the tax bureau has firmly helped the self-employed to realize the transformation of establishing accounts and filing taxes.
Second, Hainan Ding 'an Taxation
Ding 'an County Taxation Bureau said in the article:
1, the work plan of audit collection has been formulated, and the audit collection will be implemented in stages, steps and batches.
2, the first batch of key needle 16 households stock self-employed, reach the standard of establishing accounts and the average monthly sales exceed100000, and guide to declare and pay taxes according to the audit.
3. In the third quarter, 88 households in the sales industry of electric vehicles and motorcycles were selected to carry out the collection of audit accounts, and the household-by-household counseling was conducted to establish accounts and file tax returns.
Third, Shandong Dongying Taxation
This announcement of the Taxation Bureau of Dongying Economic and Technological Development Zone directly changed 3 138 self-employed households from regular quota to audit collection.
In addition, many places in the country are actually tightening the policy of approved collection. Shanghai, Zhejiang, Guizhou, Hubei, Fujian and other places have also made it clear that they are gradually tightening the approved collection.
There are various indications that the future audit collection is the general trend. Although there are many conveniences for tax collection, its disadvantages have gradually affected the fairness of tax collection and lost its original significance.
To put it simply, the disadvantages of the approved levy mainly include:
1, if the related individual businesses or enterprises change their operations, but the quota is not adjusted in time, it will lead to tax loss. Although it is stipulated that the maximum implementation period of the quota is one year, in practice, many self-employed quotas are unchanged for a long time, which is easy to cause tax loss.
2. Regular quota households do not establish accounts. Many fixed-term households think that there is no need to set up accounts. In fact, according to the regulations, all self-employed households need to set up accounts for tax returns. It is obviously unfair to simply manage taxes on the basis of regular quotas without looking at the accounts.
3. It is easy to breed tax violations, especially using self-employed individuals to make false statements. Under the approved levy, self-employed individuals pay the same tax burden within a certain limit, and many enterprises even set up self-employed individuals to falsely offset their costs, thus reducing their income tax.
At the same time, there are also high-net-worth groups who change the nature of income through self-employed individuals and evade taxes. This has been punished very miserably.
Under the disadvantages of Mr. Zhong, the management of approved collection will become more and more strict. Even with the development of technology and the digitalization of tax collection and management, it is not ruled out that the approved collection will be cancelled directly in the future, and all audit collection will be implemented.
However, under the background of checking and transferring the tax collection to the audit account collection, relevant enterprises need to guard against tax-related risks. In particular, stars, online celebrity, anchors, company executives, companies without compliant cost invoices, and shell companies need to pay more attention. The behaviors described in the following figure can no longer be seen:
The above is for your reference only. What do you think about canceling the approved levy?