First, organize finance, which can be used for national defense and army building, road traffic and urban infrastructure construction, medical and epidemic prevention, cultural education, disaster relief and environmental protection.
Second, regulating the economy, the state guides social and economic activities purposefully through taxation, thus rationally adjusting the social and economic structure. Adjust income distribution for the purpose of fairness; Guide enterprises to adjust to the national strategic direction with the aim of development.
Third, supervise the economy. The state can supervise the direction of social and economic activities through taxation and maintain the order of social life. Grasp the specific situation of tax sources through taxation, find out the problems existing in society in time, and crack down on tax evasion, with the aim of promoting equal competition, rationally adjusting distribution and promoting prosperity.
The country's tax collection ability has been improving. The previous tax collection method, namely the third phase of the golden tax, focused on invoices and taxed by votes.
As an individual or enterprise, when an economic transaction occurs, theoretically, an invoice should be issued, each invoice has its own number, and the tax bureau will collect taxes according to a certain proportion of the invoice amount.
However, the disadvantages of collecting taxes by ticket are very obvious.
First of all, most of the time, people don't invoice, and if they are not for reimbursement, they basically don't have the will to invoice, so enterprises have more incentive not to invoice for tax avoidance.
Secondly, invoices can't reflect the real transaction process. For example.
An anchor made a billion dollars with goods. If you directly invoice 10 billion, you have to pay 45% personal income tax, which is 450 million yuan.
However, through the so-called tax planning, for example, personal income is turned into company income, the tax rate is reduced to about 17%, and the tax to be paid becomes10.70 billion, which is 280 million less.
That's not all. The state should levy taxes on large enterprises in full, but there is tax relief for small and medium-sized enterprises, which has room for continued operation.
Turn the income of 10 billion into the income of 10 companies, so that the income of each company is only 1 0 billion, which becomes the income of 100 companies, and each company only has the income of 1 10 million, which can enjoy tax relief, and then register the company in Shanghai Chongming Island and other tax depressions. The tax rate can be reduced by 75% at most, so that the tax of10.77 billion just now will be reduced by10.275 billion, and only 42.5 million will be enough.
After such a set of operations, the comprehensive tax rate is only 4.25%, which is ten times worse than the personal income tax of 45%, and the tax amount has changed from 450 million to 42,500 million. In fact, this is not over yet. The most extreme operation can reduce the tax rate to 3%, and even more shameless, it can even be reduced to 0.
Will this work? Of course not. We should know that the cost of our lunar exploration project is1400 million. Recently, the tax evasion of two anchors alone is enough for a lunar exploration project. If all tax evasion can be collected, how much infrastructure can be built? The lives of ordinary people can certainly be better.
Then some people will have questions, and the country knows why not check it?
How to find out the number of hundreds of thousands of enterprises in the country and how many people are needed to find out?
Tax checking costs, and tax collectors are paid. If people with bookkeeping habits know that it is difficult to keep accounts, it is even more difficult to check accounts. It is not worthwhile to spend 1 100 million to find out billions of taxes. Isn't time money? What can be done with so much time and manpower is far better than this tax.
Therefore, the tax investigation is generally focused on the investigation, the investigation that has been reported, and the investigation that has problems, so that one check is accurate.
However, what I just said is the previous number of ways, and now it is different. The fourth phase of Golden Tax has changed the previous active tax review into a passive intelligent system review, with all-round, all-business, all-process and all-intelligent monitoring. The review data is wider, including but not limited to the business transaction data of relevant personnel or enterprises, and personal consumption data, including WeChat and Alipay.
No matter how fake a bill of an enterprise or individual is, it is fake. Even if I can't find it, his family and employees will leak flaws. Now, as long as you spend it, it will leave traces of data and be recognized by the system, unless you trade it all in cash, that is unrealistic.
As long as problems are found, the system will automatically remind you, and tax officials must check the feedback, which is not accurate.
After all, making money is for spending. You keep saying that you don't make money in order to avoid taxes, but you buy luxury cars in real estate. That must be a problem. If you don't earn money, it is a crime of huge unidentified sources of property. If you evade taxes, you should think clearly about whether to pay taxes or go to jail.