Who will the tax authorities monitor?
The objects monitored by tax authorities mainly refer to natural persons, including residents in China and foreigners who have obtained income in China.
Self-employed individuals, sole proprietorships or partnerships registered in China are all enterprises, and there are relevant regulatory provisions, which are not suitable for the relevant provisions on individual collection and management.
Therefore, personal collection and management is mainly aimed at natural persons.
What aspects will the tax authorities monitor?
There are two main aspects of tax supervision by tax authorities on natural persons:
1, personal basic tax information
Including name, ID number, nationality, gender, residence, current address, contact information, etc.
When individuals pay taxes, these basic information will be collected and entered into the information base of tax authorities.
2. Personal taxable property information
Taxable property includes real estate, vehicles, operating land use rights, or other property involving tax, and the tax authorities will collect and sort it out and incorporate it into the database of the tax authorities.
How do tax authorities supervise natural persons?
There are seven main measures and methods for tax authorities to supervise individual taxes:
1, collect basic information
When taxpayers file tax returns, the tax authorities will collect the basic information of taxpayers. As long as this information involves tax returns, the tax authorities' system will collect, sort out and summarize it at the time of the first tax return.
2. Through information exchange and information * * *
It is difficult for taxpayers to declare to the tax authorities on their own initiative. Therefore, the tax authorities will enjoy the information of other government departments and public service units and obtain tax-related information.
3. Establish tax files
In the era of big data, the tax authorities use the Golden Tax Phase III system to collect all the collected confidence into personal tax-related files and establish tax management files for everyone.
4. Classified management
Tax authorities divide individuals into three categories: the first category is high-income people, the second category is high-net-worth people, and the third category is ordinary people. The tax authorities will pay special attention to high-income people and high-net-worth people.
At the same time, people are also divided into different management levels. High-income and high-net-worth people are above the municipal tax authorities, that is, the provincial and municipal tax authorities conduct supervision and management; Ordinary people are managed by tax authorities below the county level.
5. Big data management of tax-related information
On the previous basis, the tax authorities will use big data to scan, analyze and identify tax-related information. Scan and analyze the collected information, judge the rationality, and then find out whether there is any abnormality.
Tax authorities may also pay special attention to some high-risk and abnormal individuals. Many people who are invited to tea by the tax authorities find that the information base is abnormal through data analysis.
6, tax credit system evaluation
Now enterprises have tax credit rating, and the plan of tax authorities is to evaluate the tax credit rating of each of our natural persons in the future.
In the future, you can go to the tax bureau to check your tax credit rating, and the system can automatically supervise it.
7. Assessment and inspection
Just now, I talked about scanning information and establishing a credit evaluation system. Then the tax authorities will evaluate and analyze individuals, find out who are high-risk elements, implement inspection measures for high-risk individuals, conduct tax inspections on individuals, and deal with problems according to law after inspection. This will be the last link.
In fact, the seven regulatory measures of tax authorities are to analyze data from information collection and then conduct tax inspection when problems are found. This is a very coherent process. In the era of big data, under the background of the third phase of golden tax, a large amount of personal tax-related information will be put into big data for analysis, which is a basic trend of personal supervision by the tax bureau in the future.
Is tax supervision a risk to us personally?
At present, tax supervision has two main risks for individuals:
1. Underpaying taxes will be subject to tax inspection.
Many people are still thinking that as long as I don't tell the tax bureau, the tax bureau won't know! No! Now the tax bureau can easily obtain personal tax information through a large number of information comparison and information collection. Tax-related businesses do not pay taxes, and are easily supervised by tax authorities, which brings us tax risks.
2. Tax fraud
Many people think that they can pay taxes directly if they find me.
In fact, it is not only a question of paying taxes in the future, but also a question of punishment for tax dishonesty.
If the tax payment is not in compliance, the tax credit rating will be lowered. The tax authorities may jointly impose some disciplinary measures with other government departments, such as restricting flying and going abroad. Many businesses and behaviors are restricted, which is also a risk to be taken.
Therefore, everyone must know that the tax authorities are more and more strict with the collection and management of individuals, and it will even become a basic standard configuration in the future.
As individuals, we should be highly vigilant, know how the tax authorities supervise us, and also need to understand the relevant risks and make plans in advance.