I. Report on Government Work in 2022-Tax Refund
The government work report in 2022 pointed out that focusing on stabilizing market players and ensuring employment, implementing new comprehensive tax and fee support policies, strengthening the implementation of macro policies, and improving policies such as reducing burdens and solving difficulties will lay a solid foundation for the smooth operation of the economy and improving quality and efficiency. On the one hand, we will continue to implement the policy of tax reduction and fee reduction to support manufacturing, small and micro enterprises and individual industrial and commercial households, and increase the scope of tax reduction and exemption in stages, expand the scope of application, and exempt small-scale taxpayers from value-added tax. For small and micro enterprises whose taxable income is between 6.5438 million yuan and 3 million yuan, enterprise income tax will be levied by half. On the other hand, it is necessary to comprehensively consider the cash flow support provided by enterprises, promote consumer investment, and vigorously improve the VAT refund system. This year, a large-scale tax rebate will be implemented for tax allowances, and priority will be given to small and micro enterprises. The stock allowance for small and micro enterprises will be refunded in one lump sum before the end of June, and the incremental allowance will be refunded in full. Focus on supporting the manufacturing industry, and comprehensively solve the tax rebate problems in manufacturing, scientific research and technical services, ecological and environmental protection, electricity and gas, transportation and other industries. It is estimated that the scale of tax refund and tax reduction this year is about 2.5 trillion yuan, of which the tax refund is about/kloc-0.5 trillion yuan, and all the tax refund funds go directly to enterprises.
Two. Overview of tax rebate allowance
(A) the concept of tax rebate. The tax refund is the input tax minus the output tax, and the excess will be returned to the enterprise. For example, enterprises need to pay 6.5438+0.3 million yuan of value-added tax (this is the input tax) when purchasing goods worth 6.5438+0.4 million yuan, and then enterprises need to pay 6.5438+0.4 million yuan of value-added tax (this is the output tax) when selling goods worth 800,000 yuan. Enterprises pay an extra 26,000 yuan of value-added tax, and the extra part is tax deduction. The state will refund the tax of 26,000 yuan to the enterprise.
(2) Reasons for the formation of tax credit. Due to the high input tax rate and low output tax rate adopted by some enterprises, as well as some special reasons, such as concentrated investment, long commodity production cycle or sales difficulties, the input tax rate may be higher than the output tax rate in a certain period of time.
(3) Tax refund conditions. According to the relevant documents of tax refund for retention issued by State Taxation Administration of The People's Republic of China in 20 19, the following conditions must be met at the same time: first, the incremental tax amount for six consecutive months (quarterly tax payment, two consecutive quarters) is greater than zero, and the incremental tax amount for the sixth month is not less than 500,000 yuan; Second, the tax credit rating is A or B; Third, there is no fraudulent tax refund, export tax refund or false issuance of special invoices for value-added tax within 36 months before applying for tax refund; Fourth, he has not been punished by the tax authorities more than twice for tax evasion within 36 months before applying for tax refund; 5. Since April of 20 19 and 1 year, the policy of withdrawal after collection has not been enjoyed.
Third, the criminal risk of tax refund.
(1) The low cost of tax fraud easily leads to high incidence of such crimes. Compared with the export tax fraud crime, using the tax refund policy to implement the tax fraud crime not only has a lower crime input cost, but also has a shorter sentence. However, its harm is far greater than the crime of export tax fraud.
1. Less investment and higher returns. The implementation of export tax fraud requires the purchase of export customs declarations and invoices in the market, and even the purchase of foreign exchange by underground banks. The tax refund process is complicated, and the value-added tax of 13% can only earn about 5%. And using the tax rebate policy to implement tax fraud, you only need to buy an A-level or B-level shell enterprise, and then hoard a large number of input invoices. The tax refund process is relatively simple, and the value-added tax of 13% can earn about 8%- 10%.
2. The law is lagging behind and the punishment is light. According to Article 204 of the Criminal Law of People's Republic of China (PRC), the crime of tax fraud is only to defraud the export tax rebate, which mainly refers to defrauding the national export tax rebate by falsely reporting exports or other deceptive means. The crime of tax fraud by using tax refund can only be punished as the crime of falsely issuing special invoices for value-added tax in accordance with the provisions of Article 205 of the Criminal Law of People's Republic of China (PRC). Therefore, for the same amount involved, the penalty for tax refund is lighter than the crime of export tax refund.
(2) The crime of falsely issuing taxes will be transformed into the crime of tax fraud by withholding taxes. Traditional fraud cases will go through the steps of buying shells, changing tickets and washing tickets. And the process is long and easy to find. Taking "customs clearance" as an example, because customs clearance can be deducted as VAT input invoices, and real operators in downstream industries such as fruits and seafood often do not need invoices, a large amount of customs clearance surplus will be formed in the process of importing fruits and seafood. Criminals buy customs tickets at extremely low prices, and then turn fruit and seafood invoices into LED lights and electronic products invoices through shell companies and sell them to downstream enterprises, thus earning billing fees. However, after the tax credit can be refunded, criminals will no longer earn "billing fees", but directly earn 6% to 13% value-added tax. For example, criminals need to pay about 0.3% of the billing fee, that is, 0.3 million yuan, to buy 6.5438+0 million imported "customs tickets"; Then apply to the tax authorities for tax refund. The value-added tax rate of fruits and seafood is 9%, and the tax refund can be 90,000 yuan. In the end, criminals made a profit of 87,000 yuan.
To sum up, with the spread of tax refund policy, criminals hoard a large number of "customs tickets" by registering shell enterprises of fruits and seafood, and apply for tax refund after meeting certain conditions, which will lead to a large loss of national tax revenue.
(three) through the identity of small-scale taxpayers to implement the whole chain of tax fraud crimes. The core of the crime of tax fraud is hoarding a large number of low-priced input invoices. Since the tax amount of VAT invoices issued by small-scale taxpayers is about 3%, if the monthly sales amount does not reach 6.5438+0.5 million yuan, VAT will be exempted, so criminals can hoard a large number of zero-cost input invoices. For example, the suspects control two shell enterprises, and the taxpayers are small-scale taxpayers and general taxpayers. In that month, small-scale taxpayers issued special VAT invoices of 654.38+million yuan (no need to pay taxes), and general taxpayer enterprises applied to the tax authorities for tax refund of 654.38+million yuan, with a refundable amount of 3,000 yuan.
Therefore, criminals can issue tax refund enterprise invoices through a large number of small-scale taxpayer enterprises, hoard a large number of zero-cost input invoices, and finally use the tax refund policy to implement tax fraud.
Fourth, the countermeasures of confrontation.
(a) strict audit, strengthen prevention. For enterprises applying for tax refund, the tax authorities need to strictly examine the authenticity of their trade background to prevent criminals from using preferential tax refund policies to implement new tax fraud and avoid a large loss of state tax revenue.
(2) Inter-departmental communication and real-time monitoring of key enterprises and industries. Public security, taxation, customs, people's bank and other departments enjoy real-time data, keep a close eye on small and micro enterprises, monitor the gold, renewable resources, petrochemical and agricultural products industries in real time, prevent criminals from hoarding supply tickets and surplus tickets, and use empty-shell small and micro enterprises to implement tax refund crimes.
(3) Improve the law and increase the cost of crime. Tax fraud is brought into criminal law by using tax refund and other policies, which increases the criminal cost of criminals.
(4) Precise strike, forming a shock. Public security organs and tax authorities jointly carry out normalized judgments, dig up a number of clues, strike accurately, publicize in time, and form an effective shock.