First, what are the consequences of taxpayers not paying taxes?
The consequences of taxpayers' failure to pay taxes are as follows: publishing tax arrears announcements in the news media and including tax arrears in credit files; Collect additional late fees on the original basis; If the taxpayer fails to pay the tax within the specified time, the tax authorities will impose a certain fine on him; Collect and stop providing invoices, which is only for taxpayers who are engaged in production and business, etc. Tax arrears refers to the behavior of taxpayers and withholding agents who fail to pay or underpay taxes beyond the tax payment period stipulated by tax laws and regulations or by tax authorities in accordance with tax laws and regulations. If the amount of tax arrears is less than 1 10,000 yuan, which does not constitute a crime, the tax authorities shall recover the tax arrears and late fees, and impose more than 50% of the tax arrears.
A fine of less than 100 times.
Second, how to better control the occurrence of tax arrears?
1, strengthen declaration review and plug loopholes in time.
(1) Strict tax declaration system. It is the taxpayer's responsibility to make a true tax return on time according to the tax regulations, and the tax authorities should investigate those who violate the tax return regulations according to law. The tax authorities shall not instruct taxpayers to make false declarations or modify false declarations, and shall not intentionally accept false declarations.
(two) to establish and improve the reporting and auditing methods. It is necessary to make use of the historical data of taxpayers' production, operation and tax payment, the cross-checking relationship of "one-household" data, the industry tax burden standard and other information, adopt the method of "man-machine combination", conduct vertical and horizontal logical audit in time, put forward abnormal warnings, control the tax declaration level well, and urge taxpayers to continuously improve the quality of tax declaration.
(3) Verify the situation in time. For taxpayers who fail to report on time, report abnormal information, declare non-payment of taxes or underpay taxes, the tax authorities should take responsibility to the people and adopt various methods to further find out the reasons, so as to find out the problems in time and take preventive measures. For general VAT taxpayers (especially commercial enterprises) who are easy to change their business premises, if there is any abnormal phenomenon in tax declaration, they must immediately conduct on-the-spot verification. If they find that they have disappeared and escaped, they should immediately find out the situation of issuing special VAT invoices, report them to the State Administration of Taxation and notify the local public security organs at the same time.
2, the implementation of the dunning system, the establishment of tax arrears files.
(1) Institutionalization of dunning. After the end of the reporting period, the tax authorities shall promptly reflect the overdue tax payment and notify taxpayers in writing in a formatted form to make a reminder. The contents of the notice shall include the provisions on the unpaid tax in this period, the accumulated tax balance and the surcharge for late payment.
(two) strict accounting and reporting system in implementation of accounting. The tax authorities must truthfully account for the declaration and tax payment, fully reflect the distribution of tax funds such as application, payment, tax arrears, etc., and must not set up extra-account books in violation of regulations, let alone artificially keep accounts. The report data should come from the accounting books, and shall not be falsely reported or concealed. The tax authorities at higher levels should strengthen the analysis of statements and urge the tax authorities at lower levels to apply for full levy.
(three) the establishment of tax arrears reporting system. Where a taxpayer fails to pay the tax arrears, it shall regularly report to the competent tax authorities about its production and operation, capital exchange, creditor's rights and debts, investment and reasons for tax arrears, and the plan for tax arrears settlement. The reporting interval shall be determined by all localities according to the degree of tax arrears, but the longest period shall not exceed three months. Taxpayers who have merger, division, cancellation, bankruptcy and disposal of large assets shall be required to report to the competent tax authorities at any time. The tax authorities shall notify the taxpayers to report in the prescribed format, and the tax authorities shall establish tax arrears files accordingly to realize dynamic monitoring of each taxpayer.
3, adhere to the control according to law, increase the payment.
(1) Strictly implement the deferred payment examination and approval system. When a taxpayer applies for tax holdover, the competent tax authorities shall verify the reasons for the holdover, and if it really meets the requirements, it shall be reported to the provincial tax bureau for approval. For taxpayers who often apply for tax holdover, the tax authorities should strictly grasp it. If the taxpayer fails to pay the tax after the expiration of the holdover period, the tax authorities shall promptly turn it into tax arrears.
(2) Adhere to the method of offsetting arrears. Where taxpayers have both tax refund and tax arrears, all the tax arrears and late fees will be offset against the tax refund and interest refund, and the tax refund will be handled only if there is still a balance to be refunded after the offset.
(three) in accordance with the law to collect fines. The tax authorities shall calculate and collect late fees in accordance with the relevant provisions of the Tax Administration Law. When taxpayers pay taxes in arrears, they must pay the taxes and the corresponding late fees at the same time in a matching way, and shall not separate the taxes and late fees.
(four) linked to the tax credit evaluation. Carefully examine the tax credit rating conditions of taxpayers, determine the tax credit rating in accordance with the relevant evaluation standards, and truly play the role of tax credit rating management in promoting taxpayers to pay taxes according to law.
(5) Strengthen the inspection of tax arrears. For taxpayers who owe taxes for a long time, the tax authorities should include them in the monitoring focus, specify the person in charge, often go to households to understand the situation, and propose solutions to avoid "dead debts" to the maximum extent.
(six) the implementation of tax arrears announcement. The tax authorities shall make an announcement in accordance with the provisions of the Tax Administration Law. The contents of the announcement shall include the names of taxpayers and legal representatives, the amount of tax owed by tax categories and the period of tax owed. Before the implementation of the tax arrears announcement, the tax authorities should inform the tax payers in advance and urge them to take the initiative to pay the tax arrears.
(seven) the implementation of the ticket control. For taxpayers who have normal business but often owe taxes, the tax authorities should control the sales volume of invoices and urge them to pay taxes in full. For tax payers suspected of tax evasion, the tax authorities should adopt other methods of invoicing and strictly control the amount of invoicing.
(eight) to take compulsory measures according to law. For some taxpayers who have good production conditions and normal payment recovery, but are maliciously in arrears, the tax authorities should actively contact the taxpayer's bank, grasp the situation of capital transactions, and withhold the tax arrears from their deposit accounts. In case of concealing funds, the tax authorities may further take compulsory measures such as requesting the court to exercise subrogation, sealing up, distraining, auctioning and preventing legal representatives from leaving the country.
(9) Participating enterprises to pay off debts. When a taxpayer applies for bankruptcy, the tax authorities shall exercise the creditor's rights on behalf of the state, participate in liquidation, and collect the tax into the treasury according to legal debt repayment procedures. If the taxpayer has any change behavior such as merger or division, the tax authorities shall determine the ownership of the tax arrears according to law.
Please local tax authorities in accordance with the scientific and refined management requirements, formulate and improve specific operation methods and work processes, clarify management responsibilities, do a good job of "man-machine combination", effectively strengthen the management of tax arrears, and further improve the quality and efficiency of tax collection and management.
Taxpayers need to pay the full amount of taxes in accordance with the relevant regulations of our country. If they fail to pay taxes in time, it is illegal and needs to bear a series of related legal consequences. Paying taxes plays a very important role in building China's economic base, so those who violate the tax regulations will be punished accordingly, even enforced.