Author: The Six-Party Talks were published in the Social Focus Forum /BBS 68-0- 1.html.
"Tax evasion" is a common phenomenon in all industries in China.
Recently, Zhou Tianyong, deputy director of the Institute of International Strategy of China Central Party School, said that if you start a business now, the social security rate will account for 50% of your salary, and if you add income tax, you will definitely go bankrupt. If you don't evade taxes, 90% of the enterprises may go bankrupt. If the VAT rate does not drop, the tax revenue of small and micro enterprises will not drop, which will be a serious blow to some private manufacturing industries and small and micro enterprises, including some service industries. Say a word in heart, Zhou Tianyong said to the point, also said to the key place. However, "tax evasion" is not just a phenomenon of small and medium-sized enterprises in China. In fact, China's law enforcement agencies also practise fraud and evade taxes. "Tax evasion" is a common phenomenon in all industries in China, but now it is "light and heavy".
Ten years ago, everyone knew the case of Li Zhen, director of Hebei Provincial Taxation Bureau. On August 30, 2002, he was sentenced to death by Tangshan Intermediate People's Court for accepting bribes and corruption. However, another major crime of Li Zhen, namely the case of falsely issuing VAT invoices by Hebei Provincial Taxation Bureau, also shocked the whole country. However, I was one of the victims of the fake VAT invoice case at that time.
The cause of this fake VAT invoice: 200 1, 10. In June, my enterprise suddenly received a notice from the local tax department, asking the head of the enterprise to go to the tax bureau. When I came to the local tax department, the clerk of the tax department told me that seven VAT invoices in your unit were fake. According to the regulations, your company will be fined three to five times the amount of tax evasion, that is, the company pays taxes on behalf of it, about 200 thousand. I was shocked at that time! "Why, why? We evade taxes? Impossible! " . Tax officials immediately pointed out that the VAT invoice of our enterprise is an invoice issued in a different place, which is a fraud. That is to say, the value-added tax invoice of our enterprise itself is true, but the area where the invoice is issued does not match the area where the invoice should be used. In other words, the invoices of our company are issued by the tax authorities in Cangzhou, Hebei Province, and the use area of these invoices is Shijiazhuang City, which is tax evasion.
In order to know the truth of the matter, I took the train overnight to my production supplier Cangzhou, Hebei Province, a production unit in Cangzhou. The next day, when I arrived at this production unit, the building was empty and the boss ran away! I had no choice but to get to the boss's residence, but the boss was still not at home, and only his wife was guarding the luxurious house at that time. Because we have a good relationship with this cooperative manufacturer, we call the boss's wife "Sister-in-law". Usually my sister-in-law doesn't take me as an outsider, and we get along well. After seeing me arrive, my sister-in-law can't find the usual feeling of telling everything except receiving me warmly. After a long time, my sister-in-law told me, "My husband is afraid to go home these days. There are too many people collecting debts, all for invoices. " After explaining my purpose to my sister-in-law, I said, "Li Ge (the boss) doesn't have to avoid me. I just want to know the truth. As for the loss, it can be discussed separately. The key is that I want to know the truth. " After my bitter explanation, my sister-in-law finally agreed to let me see the boss. However, when I saw boss Li, I didn't believe my eyes. I haven't seen you for more than two months. My boss has changed so much that I don't say anything, and my spirit seems to have been hit hard. In such a bad state. The usual clever appearance has long since disappeared. In the evening, my sister-in-law cooked several dishes to drink, and I had a close chat with my boss who was in a very bad state, letting me know the truth.
This is a tax fraud that the local tax authorities in Hebei province use the scrapped invoices of this province to misappropriate in different places. After issuing such invoices to local small and medium-sized enterprises, the local tax authorities will intercept the taxes payable to the state. According to the boss, because of this incident, the leaders of the local tax department have all run away, and only the people in the tax office are still sticking to their posts. "Ah! What a bunch of bastards! Eating countries and stealing countries, relying on these people to manage national taxes, can it be good? "
Afterwards, after I reached an oral agreement with my boss, I hurried back.
After returning to the local area, I reported the whole story to our tax department. And put forward our opinions, hoping that the local tax department will pay the tax involved in this invoice to Cangzhou local tax department, which should not be borne by us. What I didn't expect was that we did the tax payment. The taxes and fines involved will be paid by us in advance, not a penny less. I was very angry at that time and said angrily, "Tax evasion is your own business. What is this? " I easily said to the local tax collector, "the boss is a thief and the second is a policeman." Is there a royal law? "
Due to the tax loopholes in the country, our local tax authorities have no way to pay this tax, and enterprise commitment is the only way. We must pay the local tax authorities the full amount of taxes lost by the state, and the fine is not small. After many negotiations with the local tax authorities, we argued with each other. The local tax authorities finally waived the fine after confirming that we didn't mean to make a fake. This case of tax evasion is over.
Later, I learned that the biggest black hand in this "tax evasion" case that shocked the whole country was Li Zhen, director of Hebei Provincial Taxation Bureau. Although on August 30, 2002, the Tangshan Intermediate People's Court sentenced Li Zhen to death for accepting bribes and corruption, it is really puzzling that his other major crime did not appear in the official judgment. Maybe this is a scandal. It is difficult for relevant departments to write this charge into Li Zhen's public judgment.
Nowadays, small and medium-sized enterprises have become a mountain for enterprise development because of taxation. Unreasonable taxes and fees push small and medium-sized enterprises to the edge of a cliff. If the state does not implement further tax policies to reduce the tax burden of small and medium-sized enterprises, the "tax evasion" of small and medium-sized enterprises will intensify, otherwise they will face bankruptcy or closure. In addition, China should build its tax policy on the track of rule of law to avoid the recurrence of law enforcement violations. We should take the formal rule of law road of social supervision. In other words, there can be no more angry words I used to say: "the boss is a thief and the second is a policeman." A strange society that is getting darker and darker. Although the Li Zhen case is a special case, it also shows that "tax evasion" is ubiquitous in our whole society. It is not only a common phenomenon of small and medium-sized enterprises, but also state-owned enterprises and central enterprises.