Recently, corporate finance personnel will ask about the situation that our company is forbidden to participate in government procurement activities and the bank refuses to lend. What's the matter?
Then I'll tell you that your company's tax credit rating will be reduced to D, and joint punishment has been implemented.
Ask again: Is the object of joint punishment by tax authorities a D-level taxpayer?
A: Not all D taxpayers are subject to joint punishment. State Taxation Administration of The People's Republic of China and other 34 departments jointly signed the Memorandum of Cooperation on Joint Punishment of Parties to Major Tax Violations (Version 20 16) (No.2798 of Development and Reform Finance [2016]), and the object of joint punishment was the parties listed in the information on major tax violations published by tax authorities at all levels. The tax credit of the parties involved in major tax violation cases will be judged as D-level. Therefore, the joint punishment object of the tax department is not all D-level taxpayers, but only the parties involved in major tax violations with serious illegal circumstances.
According to the provisions of Article 5 of the Measures for the Information Publication of Major Cases of Tax Violations and Dishonesty (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.5418, hereinafter referred to as the Measures), tax violations that meet the following criteria will be included in the blacklist of tax violations and published:
Article 5 As mentioned in these Measures? Major tax violations and dishonesty cases? Refers to cases that meet the following criteria:
(1) Taxpayers forge, alter, conceal or destroy account books and vouchers without authorization, or over-report expenditures, under-report revenues in account books, or refuse to declare or falsely declare after being notified by the tax authorities, and fail to pay or underpay the tax payable 1 10,000 yuan or more, and the unpaid or underpaid tax payable in any year accounts for 10% of the total tax payable in that year.
(2) The taxpayer fails to pay the tax payable, and prevents the tax authorities from recovering the unpaid tax by means of transferring or concealing property, and the amount of unpaid tax is more than 654.38+10,000 yuan;
(3) defrauding the state of export tax rebate;
(4) Refusing to pay taxes by violence or threat;
(5) Falsely issuing special VAT invoices or other invoices to defraud export tax rebates or tax deductions;
(6) Falsely issuing 65,438,000 ordinary invoices or the amount is more than 400,000 yuan;
(seven) privately printed, forged or altered invoices, illegally manufactured special products for anti-counterfeiting invoices, forged invoices producer seal;
(eight) tax evasion, tax evasion, fraudulent export tax refund, tax refusal, false invoicing and other acts, which are confirmed by the tax authorities to evade (lose) taxes;
(nine) other serious violations of the law, social impact.
As mentioned in item 8 of the preceding paragraph? Escaped (lost contact) after inspection and confirmation by the tax authorities? , refers to the inspection object before the completion of the implementation of the case of the tax bureau inspection bureau, does not fulfill its tax obligations and is out of the supervision of the tax authorities.
Blacklist? It includes not only the enterprise name, taxpayer identification number, organization code, registered address, major illegal facts, legal basis for punishment, administrative treatment and administrative punishment, but also the names, genders and ID numbers of the legal representative (person in charge) and financial personnel of the illegal enterprise, as well as the information of intermediaries and employees who are directly responsible for major tax violations.
For a company that has changed its legal representative or person in charge in a major tax violation case, the tax authorities will publish the information of the legal representative and person in charge before and after the illegal facts, and mark the legal representative and person in charge at the time of the illegal facts.
The Measures also stipulate that if the enterprise is right? Blacklist? It will take three years from the date of publication to exit the bulletin board. Once the case information is entered into the relevant tax information management system, it will be kept as the tax credit record of the parties.
Memorandum of cooperation on implementing joint disciplinary measures against parties involved in major tax violations (? Memorandum of cooperation? ), establish a tax illegal party nationwide? Blacklist? System, and the implementation of joint punishment.
There are mainly 18 joint disciplinary measures.
1. Taxpayers listed as D-level taxpayers by tax authorities are subject to stricter tax management restrictions.
2. Being prevented from leaving the country by the public security department.
3. Being restricted by the industrial and commercial department to hold relevant positions.
4. Limited financing of financial institutions.
5. It was listed in the list of untrustworthy executors by the court according to law, and some high-consumption behaviors were prohibited.
6 by the industrial and commercial departments through the enterprise credit information publicity system to the public.
7. Access to the land supplied by the government is restricted by the land and resources management department.
8. It is listed as a D-level entry-exit inspection and quarantine credit by the quality supervision department, and restrictive management measures are implemented.
9 is prohibited by the financial department to participate in government procurement activities.
10. The customs department prohibits the application for customs certification for enterprise management.
1 1. Some operations of the securities and futures market are restricted by the securities regulatory authorities.
12. The insurance regulatory authorities restrict some business activities in the insurance market.
13. The transportation department prohibits the transfer of the rights and interests of toll roads.
14. government financial support restricted by development and reform departments and financial departments.
15. The distribution of import tariff quotas is restricted by the commerce department and the development and reform department.
16. The issuance of corporate bonds is restricted by the development and reform department.
17. Internet news information service units publish case information to the public through major news websites.
18. Relevant market supervision departments and social organizations impose necessary restrictions or prohibitions on administrative licensing, compulsory product certification, and awarding of honors.
Second, the tax credit rating
So what is the tax credit rating? How to divide it?
Tax credit rating refers to the rating given by the tax authorities to taxpayers' tax credit in a certain period of time according to their tax obligations.
According to Announcement No.8 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Relevant Matters Concerning Tax Credit Evaluation No.2018, the tax credit rating is divided into five grades:
They are a, b, m, c and D. Grade A: the annual evaluation index score is above 90 points; Grade B: the annual evaluation index scores more than 70 points and less than 90 points; M-level: the newly established enterprise or the evaluation year has no production and operation income and the annual evaluation index score is above 70 points; Grade C: the annual evaluation index scores more than 40 points and less than 70 points; Grade D: the annual assessment index score is less than 40 points or directly graded.
The tax authorities shall, in accordance with the principles of encouraging trustworthiness and punishing dishonesty, provide classified services and management to taxpayers with different credit ratings. For A-level credit taxpayers, the tax authorities will voluntarily announce the list, increase the amount of special invoices, and collect ordinary invoices as needed. If the enterprise obtains A-level credit for three consecutive years, it will get a green channel or a special person to assist in tax payment. Normal management shall be implemented for taxpayers rated as Grade B credit, and strict management shall be implemented for taxpayers rated as Grade C credit. If it is recognized as a D-level tax credit, it will be subject to strict examination and supervision in the aspects of invoice use, export tax rebate review and tax assessment, and the punishment for illegal acts will be higher than that of other taxpayers. The tax authorities will also notify the relevant departments of the list, suggesting that it be restricted or prohibited in terms of operation, investment and financing, production license, qualification and qualification review.
How do taxpayers know the results of tax credit rating?
The tax authorities determine the tax credit evaluation results of the previous year in April every year, and provide self-service inquiry services for taxpayers. Taxpayers can check their tax credit rating at the electronic tax bureau. The tax authorities voluntarily disclose the list of A-level taxpayers, and gradually disclose the list of D-level taxpayers and relevant information of their legal representatives.
What if the tax credit rating is lowered?
1, apply for tax credit repair
According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Matters Concerning Tax Credit Restoration (Announcement No.37 of State Taxation Administration of The People's Republic of China, 20 19), anyone who meets one of the following conditions may apply to the competent tax authorities for tax credit restoration within the prescribed time limit.
(1) The taxpayer fails to handle matters such as tax declaration, tax payment and data filing. It has been reissued within the statutory time limit.
(2) Failing to pay taxes, late fees and fines in full according to the conclusion of the tax authorities, which does not constitute a crime, and the taxpayer whose tax credit rating is directly judged as D, pays and pays in full within 60 days after the expiration of the time limit stipulated by the tax authorities.
(3) The taxpayer fulfills the corresponding legal obligations, and the abnormal household status is lifted by the tax authorities according to law.
2. Apply for reassessment
Taxpayers who disagree with the results of tax credit evaluation may apply in writing to the tax authorities that made the evaluation for re-evaluation.
There is a difference between tax credit repair and tax credit reevaluation.
The restoration of tax credit is applicable to taxpayers who have broken their promises and actively corrected and eliminated the adverse effects and applied to the tax authorities for restoration of tax credit.
Re-evaluation of tax credit is applicable to taxpayers who disagree with the results of tax credit evaluation and think that the deduction or direct scoring of some tax credit indicators is wrong or not caused by their own reasons, and take action to safeguard their own rights and interests.
The premise of tax credit restoration is that taxpayers have no objection to the evaluation results. If there is any objection, they should re-evaluate the tax credit before applying for tax credit repair.
The sooner the dishonesty is corrected, the higher the recovery score will be.
Taxpayers who fail to handle tax returns, tax returns, data filing and other matters within the statutory time limit shall be given extra points according to the completion time and the time interval when they are included in the record of dishonesty by the tax authorities. If it is corrected within 30 days, 80%, 40% and 20% of the deduction losses can be recovered this year and next year respectively.
For matters such as failing to declare or pay the declared tax within the prescribed time limit, if the tax amount does not exceed 1 000 yuan and the taxpayer can make it up in time within 30 days after the dishonesty is recorded, the deduction score of 1 000% will be made up.
Solve the abnormal households first, and then repair them.
Abnormal taxpayers should fulfill their corresponding legal obligations, and can only apply for tax credit repair after the tax authorities remove the abnormal state according to law.
Abnormal family dishonesty tax credit repair can only be applied once in a tax year. The tax year begins at 65438+ 10 1 and ends at 65438+February 3 1.
Two items suitable for D-level taxpayers:
1. A taxpayer whose tax credit rating is no longer D after the tax credit is restored, whose direct responsible person has been registered or other taxpayers who are in charge of business operations have previously been associated with D, may apply to the competent tax authorities to cancel the D-level association of tax credit.
2. A taxpayer who fails to pay or pay taxes, late fees and fines in full according to the conclusion of the tax authorities and whose tax credit rating is directly judged as D shall pay taxes, late fees and fines in full within 60 days after the expiration of the time limit prescribed by the tax authorities before applying for tax credit repair.
Will the taxpayer's failure to pay taxes due to overdue declaration affect the tax credit rating?
A: According to Article 21 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Announcement No.40 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 20 14), the taxpayer's tax credit evaluation will not be affected in the following circumstances:
(a) due to the tax authorities or force majeure, taxpayers fail to fulfill their tax obligations in time;
(2) Failure to pay or underpay taxes due to improper use of non-subjective intentional calculation formulas and obvious clerical errors;
(three) other circumstances identified by State Taxation Administration of The People's Republic of China that do not affect the tax credit evaluation.
If it does not belong to the above circumstances, according to the provisions of the Appendix "Tax Credit Evaluation Indicators and Evaluation Methods (Trial)" of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2014 No.48), if it fails to file tax returns within the prescribed time limit, 5 points will be deducted (calculated by tax type).
Source: Zhongke Xin Finance and Taxation