Recently, a case of the local tax inspection bureau in C City has caused a heated debate. In September of 20 14, the bureau carried out a tax inspection on an enterprise (hereinafter referred to as enterprise A). The inspection period specified in the Notice of Tax Inspection was from 2004 to 20 13, but the inspection of the case did not end until 20 16/month. It is confirmed by inspection that taxpayers have unpaid underpaid taxes in some years, which is not tax evasion. However, due to the large annual span, people have put forward different opinions on how to calculate the tax recovery period of this tax. One view is that the tax collection period of enterprise A should be determined five years back from the inspection time of the inspection bureau (the service date of the tax inspection notice). From this case, it is to collect the unpaid tax underpayment of taxpayers after September 2009, and not to collect the unpaid tax underpayment before September 2009. Another view is that the tax recovery period of enterprise A should be determined five years back from the time of tax inspection results, that is, the delivery time of the Tax Treatment Decision. If the Tax Treatment Decision is delivered on a certain day in 20 16 years 1 month, it will be 20 1/kloc-0 for enterprise A. In fact, it is not difficult to figure out the problem of tax recovery. You only need to figure out three key issues. One of the main points: who is responsible for the unpaid tax underpayment? For unpaid underpaid taxes caused by different responsible subjects and reasons, the provisions on the time limit for collection are inconsistent. The subject of responsibility is the tax authorities. Then, if the taxpayer or withholding agent fails to pay the underpaid tax due to the tax authorities' improper application of tax laws and administrative regulations or illegal law enforcement, the recovery period is only three years, that is, the tax authorities can only ask the taxpayer or withholding agent to pay back the tax within three years, and no late payment fee is allowed. The subjects of responsibility are taxpayers and withholding agents. Then, if the accumulated amount is less than100000 yuan due to errors in the calculation formula of taxpayers and withholding agents, as well as obvious clerical errors, the tax authorities will pursue the tax payment and late payment within 3 years; If the accumulated amount exceeds100000 yuan, the tax authorities shall pursue the payment of taxes and late fees within 5 years. The second point: how to determine the starting point of the time limit for the collection of unpaid underpaid taxes? The time limit for pursuing tax payment shall be calculated from the day after the expiration of the statutory time limit for paying unpaid or underpaid taxes by taxpayers and withholding agents. In the legal system of tax entities, there are great differences in the tax payment period of different taxes, and there are also great differences in the starting point of the tax payment period for unpaid underpaid taxes. Take the tax payable of enterprise A in 20 13 years as an example, the starting date of different taxes should be determined according to the tax payment period of unpaid underpaid taxes: for business tax, value-added tax, etc. Generally, the tax payment period is "month", and the unpaid underpaid tax shall be determined on a monthly basis, and the starting point of the recovery period shall be determined by the tax payment period of the month when the unpaid or underpaid tax should be paid. If the business tax is declared on a monthly basis, the taxpayer has unpaid or underpaid business tax for 20 13 years, and the unpaid or underpaid business tax shall be calculated in different months on a monthly basis. For the unpaid or underpaid business tax for 20 13 years/0/month, the tax payment period is 20 1 3 years/kloc-2. In May of 20 13, the business tax was unpaid and underpaid by XX million yuan, and the tax payment period was June of 20 13 15. The tax cannot be simply calculated on an annual basis as "Enterprise A failed to pay or underpaid the business tax of XX million yuan in 20 13 years/~ 1 February, and the tax payment period is 20 15 years1month 15 days". For property tax, land use tax, etc., a property behavior tax of "annual collection and installment prepayment" is implemented. The reporting period of unpaid tax underpayment shall be calculated on an annual basis, and the starting point of the recovery period shall be determined based on the tax payment period of the last tax prepayment in the year. For example, the property tax of enterprise A in 20 13 is paid in advance quarterly, with the prepayment periods of 20 13 in April, July, 10 and 20 14 years/0/month, and enterprise A failed to pay the underpaid property tax in that year 1 00,000 yuan. For the enterprise income tax of "annual calculation, installment payment and final settlement". The unpaid tax underpayment shall be calculated on an annual basis, and the starting point of the collection period of unpaid tax underpayment shall be determined by the last prepayment period of the year (the following year 1 month 15), but the tax payment period of final settlement (the following year's May 3 1 day) shall not be used as the starting point of the collection period. For individual income tax with mixed tax system. Determine the time limit for tax payment according to the income sources of individual income tax. For example, the individual income tax earned by individual industrial and commercial households from production and operation shall be paid in advance on an annual basis, and the taxpayer shall pay in advance within the 15th day of the following month. The starting point of the annual unpaid underpaid tax shall be 1 month15th of the following year; Personal income tax on wages and salaries is subject to "monthly levy", and the starting point of the levy period is the next month 15; For personal income tax withheld and remitted and personal income tax declared by oneself, the starting point of the recovery period is the next month of withholding15th. The third point: how to determine the timing end point of the unpaid underpaid tax collection period? The calculation of the time limit for recovery must be clear and definite, and there must be no ambiguity. The unpaid underpaid tax is "caused by the responsibility of the tax authorities or the taxpayer's calculation errors" or "not found within a certain period of time", and the tax authorities must confirm the tax payment according to law. However, once the "unpaid underpaid tax" is confirmed by the tax authorities, its tax nature will change from "unpaid underpaid tax caused by negligence and mistakes" to "tax owed". That is to say, the timing end point of the tax collection period is the day when the tax nature changes to "tax arrears" because of the tax authorities' responsibility or taxpayers' calculation errors. The confirmation of tax arrears must be through certain tax legal forms, one is the taxpayer's initiative to declare, the other is the tax authorities' verification according to law, and the third is the tax authorities' inspection and determination. These three forms are clear forms and time of tax law confirmation. For taxpayers to declare voluntarily, the time of taxpayer's declaration shall be the timing end point of the collection period; For those approved by the tax authorities according to law, the time of delivery of the Notice of Tax Approval by the tax authorities shall be the timing end of the collection period; For the tax authorities to check and determine, the tax authorities "tax treatment decision" delivery time as the end of the collection period. For enterprise A in the case, the timing end point of the recovery period should be the delivery time of the Decision on Tax Treatment issued by the Inspection Bureau of C City.

Legal objectivity:

Article 52 of the Law of the People's Republic of China on the Administration of Tax Collection, if the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but shall not impose a late fee. If the taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other mistakes, the tax authorities may pursue the tax payment and overdue fine within three years; Under special circumstances, the period of conscription can be extended to five years. For tax evasion, tax refusal and tax fraud, the tax authorities shall pursue the unpaid or underpaid taxes, late fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.