It is found that from April of 20 19 to the end of 20 19, Lujin Coffee Company inflated the transaction volume by 2.246 billion yuan (RMB, the same below) and inflated the income by 21.1.90 billion yuan (accounting for 5/kloc-0 of the publicly disclosed income)
China's regulations on tax refund are based on Article 5 1 of the Tax Administration Law: after the tax authorities find out, they shall immediately refund the tax paid by the taxpayer in excess of the taxable amount; If a taxpayer finds out within three years from the date of final settlement and payment of tax, he may request the tax authorities to refund the overpaid tax, plus the interest on bank deposits for the same period, and the tax authorities shall immediately refund it after timely verification. ? Luckin Coffee has the right to ask the tax authorities to refund its taxes.
detailed description
As long as the tax authorities find that they have overpaid, they should take the initiative to inform the taxpayers and go through the tax refund procedures immediately, so as to immediately refund the taxpayers' overpaid taxes; The overpayment was discovered by taxpayers themselves. In this case, the taxpayer can apply for a tax refund to the tax authorities within three years from the date of final settlement of the tax payment, and ask the tax authorities to refund the overpaid tax, and charge the bank deposit interest for the same period. After investigation, the tax authorities determine that it is indeed the taxpayer who overpaid the tax, and shall immediately go through the formalities of tax refund, and return the taxpayer's overpaid tax and the bank deposit plus interest during the same period.
In practice, according to the Regulations on the Administration of the State Treasury, taxpayers generally submit a written application, fill in an application for tax refund, explain the reasons for the error and the overpaid amount, and at the same time present the original tax payment voucher number, tax amount and payment date. After verification by the original tax collection authority, the taxpayer fills in the income refund form, and after examination and approval by the higher tax authorities, it is handed over to the bank acting as the treasury for transfer procedures, and the tax refund is transferred to the taxpayer's bank deposit. The tax authorities must handle the tax refund business in strict accordance with the tax refund scope, tax refund procedures and budget levels stipulated by the state, and shall not withhold the tax that should be refunded to taxpayers, and shall not formulate tax refund policies and make excuses for tax refund without authorization.
Precedent of Financial Fraud Tax Refund Some people may think that the tax refund for malicious transaction crime is undoubtedly a reward crime. If the tax paid is not refunded, it must be investigated. But in fact, there have been precedents for financial fraud tax rebates before.
On May 65, 2065,438+08, Shengleda received the administrative penalty decision issued by the CSRC, and found that Shengleda's fictitious film and television copyright transfer business in 2065,438+05 inflated its income and profit by 654.38+million yuan, and ordered it to make corrections and fined 600,000 yuan.
In July 1 1, 2065438, Shengleda announced again that upon the application of the company, Cicheng Tax Office recently refunded the income tax paid by Shengleda Culture to 2.5 million yuan.
It is also a false transaction. Will the Inland Revenue Department refund Luckin Coffee this time? You can pay attention to the follow-up events, but conducting false transactions for the purpose of inflating profits, although there are precedents for tax refund, is suspected of inflating profits and increasing income by invoicing, which is a serious illegal and criminal act; If there is no invoice (for example, the retail industry should confirm the income according to the data of the sales system), if the income is only inflated, it will involve false tax declaration, which will also be punished and will lead to the downgrade of the company's tax credit rating.