Recently, State Taxation Administration of The People's Republic of China, the Ministry of Public Security, the General Administration of Customs and the People's Bank of China jointly deployed and carried out activities to crack down on "three holidays", which will be extended to June 20021year.
What exactly does "three fakes" mean? What behaviors of enterprises will be severely cracked down? Which industries will be strictly investigated in 20021year?
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Fake enterprise
Fake enterprises, also commonly known as "shell companies", refer to taxpayers who use preferential tax policies to register large-scale "shell companies" without actual staff to falsely invoice in order to withdraw funds and avoid taxes. After making profits illegally, they disappeared without going through the cancellation of tax registration, and moved to other areas to change their names and continue their illegal activities.
Shell companies mostly set up sole proprietorship enterprises and individual industrial and commercial households, focusing on medicine, consulting, services, labor services, commerce and other industries.
Generally, shell companies have the following characteristics:
1, set up in areas with preferential tax policies or remote areas with loose tax supervision.
2, the organization is not perfect, the lack of necessary staff.
3. There is no actual office space, and the places at the time of registration are mostly rented.
4. There is property, but there is no corresponding property record.
5, no business or no real business. How do the tax authorities check?
Some "shell companies" do not meet the conditions of "third-rate consistency", while others do on the surface, but their business dealings deviate from the basic principles.
For example, a high-tech enterprise has a large amount of technology research and development expenses every year, and all the invoices come from tax preferential areas. This problem constitutes a false invoice after being verified as a doubt by the tax authorities. For example, sales companies that produce medical devices generate a large number of invoices for consulting fees every year, and all of them come from more than 30 registered individual proprietorships and individual industrial and commercial households in China.
This situation is abnormal, which will definitely attract the attention of the tax authorities. After verification, it will constitute a false invoice.
What should enterprises do?
After the cancellation of the enterprise, the legal liability of the cancelled company will not be investigated for the behavior of falsely issuing special VAT invoices during the operation period, but the legal liability of the parties, such as the boss and accountant, will continue to be investigated.
In addition to not falsely invoicing ourselves, enterprises should also be alert not to accept false invoicing, because once the other party falsely invoices for a "fake enterprise", even if our business with the other party is true, the input tax cannot be deducted.
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false exit
Fake export means that the company has no actual export business, but uses forged customs declarations, purchased special invoices for value-added tax, and purchased foreign exchange from the black market to impersonate export payment to collect foreign exchange to defraud export tax rebates.
Usually fake export business has the following characteristics:
1, the export goods and export ports for which the company applies for tax refund are sensitive goods and sensitive ports with frequent export tax fraud.
2. The company's export business has developed rapidly in the short term.
3. On-the-spot verification shows that the business personnel and financial personnel of the enterprise are vague about the export business process.
4. The tax refund information is neat and complete, too "flawless".
How do the tax authorities check?
Usually, the documents are checked from the filing data, and the authenticity of the business is traced. For example, when a trading company handles export tax rebate, the tax authorities find that the company's export business has increased sharply in a short period of time, and the export goods and export ports applying for tax rebate are sensitive goods and sensitive ports with frequent export tax fraud.
Recently, it is found that the ocean bill of lading has no complete consignee information; The signature on the copy of the freight forwarder's ocean bill of lading is the same as the company's LOGO, and the shading and font of some signatures are obviously inconsistent, and there are obvious PS traces and other problems, which is very suspected of forgery. Finally, in-depth investigation and verification of the illegal and criminal facts of defrauding export tax rebates.
What should enterprises do?
According to the provisions of Article 204 of the Criminal Law, whoever defrauds the state of export tax refund by falsely reporting exports or other deceptive means, if the amount is relatively large, shall be sentenced to fixed-term imprisonment of not more than five years or criminal detention, and shall also be fined not less than one time but not more than five times the tax defrauded; If the amount is huge or there are other serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than five years but not more than ten years, and shall also be fined not less than one time but not more than five times for tax fraud; If the amount is especially huge or there are other especially serious circumstances, he shall be sentenced to fixed-term imprisonment of not less than 10 years or life imprisonment, and shall also be fined not less than one time but not more than five times for tax fraud or confiscation of property.
The risk of defrauding export tax rebates is extremely high. Never take risks just because of a little profit.
03
False declaration
False declaration refers to the illegal acquisition of tax concessions by means of false declaration materials, especially the use of a series of preferential tax policies for epidemic prevention and control issued by the state during the epidemic period.
In 2020, the tax and public security organs seized a gang that used the tax incentives of the epidemic to carry out illegal activities. Based on the platform of nine companies, this enterprise falsely issued 467 1 copy of special VAT invoices by using "non-contact" tax facilitation measures and preferential tax policies during the epidemic period, involving a total amount of 7.8 billion yuan.
The special campaign to crack down on "three fakes" will become a routine activity after June this year. Therefore, enterprises involved in the above behaviors are facing huge legal risks under the strict supervision system of big data, and they should never be lucky.
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In 20021year, on the basis of cracking down on "three fake" enterprises, the tax authorities will still carry out planned and arranged tax inspections. From the analysis of various signs, the tax inspection in 20021year was concentrated in the following industries:
A check, construction enterprises
Second, the pharmaceutical industry
Third, the e-commerce industry (suspended)
Fourth, finance and real estate (for future reference) Construction enterprises mainly investigate the problems of delaying the recognition of income and delaying the declaration.
Construction enterprises mainly investigate the problems of delaying the recognition of income and delaying the declaration.
At the same time, the construction industry should also pay attention to the question of labor dispatch.
The "shell companies" and false invoicing in the pharmaceutical industry are rampant, and the verification will be carried out from the upstream and downstream of the whole chain. The main verification will focus on six aspects:
1, the authenticity of the expenses;
2, the authenticity of the cost;
3. Authenticity of income;
4. Authenticity of bill use;
5. Authenticity of enterprise business;
6. Authenticity of goods in stock, etc.
The e-commerce industry is developing rapidly, the regulatory environment is relaxed, and chaotic behaviors are common. In 20201February 10, State Taxation Administration of The People's Republic of China published the Announcement of Winning the Bid for the 2020 E-commerce Tax Data Analysis and Application Upgrade and Operation Maintenance Project, which indicates that the e-commerce industry will surely become the key target of tax inspection in the future.
For the e-commerce industry, the main inspection targets will be in the following eight aspects:
1. False inventory
2. False bills
3. False accounting
4. False income
5. False cost
6. False expenses
7. False profits
8. False declaration