Just now, another news came from Guangdong, and personal accounts were also checked. Accountants and bosses should pay attention!

20 19, tax incentives continue, and inspections are relaxed? !

Recently, another huge false case has attracted attention! After inspection by the North District Inspection Bureau of Guangzhou State Taxation Bureau, Guangdong Province, it was found that Guangzhou Rongsen Clothing Co., Ltd. did not pay or underpaid 2,452,200 yuan of tax payable during the period from 20 15 1 month to 20 161February.

In accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and other relevant laws and regulations, he was given an administrative penalty of recovering tax of 2,452,200 yuan and a fine of 122.6 1 10,000 yuan.

Do you see it? The accounts of previous years can still be checked to the end!

Attention, financial accountants and bosses!

20 19 private tax avoidance doesn't work

Tax fraud and fraud, 256 false enterprises in Jiangsu were transferred to judicial organs at one time!

On March 20 19 15, State Taxation Administration of The People's Republic of China Jiangsu Provincial Taxation Bureau announced 256 major enterprises that violated the tax law at one time, all of which were transferred to the judicial organs for false invoicing!

Clear! How much will the personal bank account be checked? Heavy case of tax bureau!

Reasons for punishment: falsely issuing special invoices for value-added tax or other invoices for defrauding export tax rebates and tax deduction;

Punishment: In accordance with the Law of the People's Republic of China on the Administration of Tax Collection and other relevant laws and regulations, all 256 enterprises were transferred to judicial organs according to law.

On April 19, the "Two-year Special Action" meeting of Beijing taxation and public security departments to jointly crack down on tax fraud was held!

At the meeting, it was made clear that the four departments will deepen cooperation, promote information sharing, strengthen analysis and judgment, make overall plans to crack down on tasks, and intensify the crackdown. In 20 19, the crackdown on tax fraud was in a high-pressure situation. Attention, finance and boss! ! !

Action points:

1. The inspection of false invoices will be carried out by four departments together! ! ! The investigation ability of public security, the big data system of taxation, the golden three system, and the investigation ability of bank funds flow make illegal people have nowhere to escape!

2. This time, special emphasis is placed on ensuring that the number of households involved in the investigation is greater than last year! Get ready to take that! ! !

3. The highlight of the document is that the PBOC will provide fund inquiry. The funds involved and the bank account can't run away. Here, it is emphasized that the bank account is not only the company account, but also the personal account involved in the false opening will be checked! ! !

In the case of tax avoidance by private households, people and money are both empty.

Case history:

1, the public prosecution agency accused: During the period from 20 13 to 20 14, the defendant Huang Xiangyao served as the legal representative of Jingtongmou (Wuhan) Automobile Service Co., Ltd. in his jurisdiction and was responsible for the operation and management of the company. It instructed the company's financial personnel to collect business funds through personal accounts, and then used other vouchers instead of invoices to avoid paying taxes * * * RMB 18830 18 yuan, accounting for 97. 17% of the company's tax payable in the same period, and the company still failed to pay taxes after the tax authorities issued a notice to recover taxes according to law. On June 6th, 20 171/KLOC-0, the defendant Huang Xiangyao was arrested. On April 9, 20 18, Jingtongmou (Wuhan) Automobile Service Co., Ltd. paid back the tax of RMB 1825630 yuan.

2. The public prosecution agency believes that the defendant Huang Xiangyao did not declare tax payment by concealment, and evaded paying tax * * * RMB 18830 18 yuan. Because of the sentencing circumstances of truthfully confessing his crimes and paying taxes after being brought to justice, it is suggested that the defendant Huang Xiangyao be sentenced to three years' imprisonment, suspended for five years and fined RMB 200,000.

3. During the trial, the defendant Huang Xiangyao's family paid the remaining tax of RMB 57,388 on behalf of Jingtongmou (Wuhan) Automobile Service Co., Ltd..

4. The verdict is as follows:

1. Defendant Huang Xiangyao was convicted of tax evasion, sentenced to three years in prison, suspended for five years, and fined RMB 200,000;

Two, the overdue tax of 57388 yuan, returned by the court to the tax authorities.

Source: criminal judgment, People's Court of Wuhan Economic Development Zone, Hubei Province

(20 18) E 0 19 1 Criminal Chu No.65

I would like to remind you that under the third phase of Golden Tax, no bank harbors any enterprise, even its own big customers. As long as suspicious accounts are found, they must be reported to the tax authorities, because bank tax authorities enjoy information on large personal accounts and suspicious transactions!

If the bank doesn't report it, the tax will be found sooner or later, and the nature is different. So which trading behaviors of enterprises in banks are easy to be found? Some tax avoidance, of course.

For example, at present, many enterprises try to use private accounts to "avoid taxes" in order to pay less taxes.

Here, I can tell these enterprises that in the future, the tax inspection should not only check the company's accounts, but also focus on the personal accounts of the company's legal representative, actual controller and principal responsible person!

Once it is inspected, it is a trivial matter to pay back the tax, and a large number of late fees and tax administrative fines will be paid. If it constitutes a crime, it will even bear criminal responsibility!

The People's Bank of China implemented the Measures for the Administration of Large Amount and Suspicious Payment Transaction Reports in RMB on March/KOOC-0/2007, which was stipulated in the Anti-Money Laundering Law of the People's Republic of China, the Law of the People's Republic of China on the People's Bank of China and other laws, and was approved on March 6, 2006/KOOC-0/KOOC-0/6.

This method is mainly to strengthen the supervision and management of RMB payment transactions, standardize the reporting behavior of RMB payment transactions, and prevent illegal and criminal activities such as money laundering by bank payment settlement.

In this method, the scope of supervision is specifically pointed out. "The RMB payment transaction mentioned in this method refers to the monetary payment denominated in RMB and its capital settlement transactions conducted by units and individuals in social and economic activities through bills, bank cards, remittances, collection and acceptance, entrusted collection, online payment and cash."

The People's Bank of China and its branches are responsible for the supervision and management of payment transaction reports.

The People's Bank of China established a payment transaction monitoring system to monitor payment transactions.

It also requires the business institutions of financial institutions to set up special anti-money laundering posts, establish a post responsibility system, and make clear that special personnel are responsible for recording, analyzing and reporting large payment transactions and suspicious payment transactions.

Provisions for large payment transactions

In the method, the large-value transaction is defined as follows:

(1) Single transfer payment between legal persons, other organizations and individual industrial and commercial households (hereinafter collectively referred to as units) with an amount of more than1000000 yuan;

(2) Single cash receipt and payment with an amount of more than 200,000 yuan, including cash deposit, cash withdrawal and cash remittance, cash draft and cash promissory note;

(3) Transfer of funds of more than 200,000 yuan between individual bank settlement accounts and between individual bank settlement accounts and unit bank settlement accounts.

So the answer to this question is there, that is, the above amounts.

If a large transaction occurs, the financial institution shall perform the following operations:

Large-sum transfer payment is reported by financial institutions connected with the payment transaction monitoring system through relevant systems. And report to the head office of the People's Bank of China on the second working day from the transaction date.

Large cash receipts and payments are reported by financial institutions through their business processing systems or in writing. It will be submitted to the local branch of the People's Bank of China on the second working day from the date of business occurrence, and will be forwarded to the head office of the People's Bank of China.

Measures for the administration of suspicious transactions

In addition, I think it is necessary to talk about suspicious transactions again, because it also involves the amount.

(1) In a short period of time, funds will be transferred in and out in a centralized way or transferred in and out in a centralized way;

(2) The frequency and amount of fund receipt and payment are obviously inconsistent with the business scale of the enterprise;

(3) The flow of fund receipt and payment is obviously inconsistent with the business scope of the enterprise;

(4) The daily receipts and payments of enterprises are obviously inconsistent with the operating characteristics of enterprises;

(5) The periodic occurrence of a large number of fund receipts and payments is obviously inconsistent with the nature and business characteristics of the enterprise;

(6) Frequent receipt and payment of funds between the same payers in a short period of time;

(7) accounts that have been idle for a long time are suddenly opened for unknown reasons, and a large amount of funds are received and paid in the short term;

(8) Frequently collecting remittances from individuals who have nothing to do with their business in a short period of time;

(9) The amount, frequency and use of cash deposit and withdrawal are obviously inconsistent with its normal cash receipt and payment;

(10) Personal bank settlement account accumulated1000000 yuan in cash in a short period of time;

(1 1) Business dealings with customers in areas where drug trafficking, smuggling and terrorist activities are serious have increased significantly, and capital payments frequently occur in a short period of time;

(12) Frequent account opening and account closing, and a large amount of fund receipt and payment occurred before account closing;

(13) Deliberately break the whole into parts to avoid the monitoring of large payment transactions;

(14) Other suspicious payment transactions stipulated by the People's Bank of China;

(15) Other suspicious payment transactions judged by financial institutions.

The "short-term" mentioned above means within 10 business days.

If a financial institution finds that a customer meets the conditions listed in the above suspicious transaction when handling the payment and settlement business, it shall record and analyze the suspicious payment transaction, fill in the Report Form of Suspicious Payment Transaction and report it.

Business institutions of policy banks, wholly state-owned commercial banks and joint-stock commercial banks need to report suspicious payment transactions to tier-one branches. After analysis, a tier-one branch shall submit the Suspicious Payment Transaction Report to the local branch, business management department and provincial capital city center branch of China People's Bank on the second working day after receiving it, and submit it to its superior bank at the same time.

City commercial banks, rural commercial banks, urban and rural credit cooperatives and their cooperatives, wholly foreign-funded banks, Sino-foreign joint venture banks and branches of foreign banks shall submit the report form to the local branch, business management department, provincial capital city center branch and other city center branches of the People's Bank of China. Other central sub-branches of the People's Bank of China shall submit the Suspicious Payment Transaction Report to the branch of the People's Bank of China, the business management department and the central sub-branch of the provincial capital on the second working day after receiving it.