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New signal for 2021! These 9 cases are included in the tax illegal blacklist! These 10 types of enterprises will be subject to key inspections in the future!

Release Time:2022-05-03 Topic:Can the blacklist open an account to speculate in stocks? Reading:12 Navigation:Stock Liao information > Society > New signal for 2021! These 9 cases are included in the tax illegal blacklist! These 10 types of enterprises will be subject to key inspections in the future! phone-reading

A friend left me a message saying that the company hit the red line of the tax law for some reason and was included in the "blacklist". How do I get out of the blacklist now?

I will tell you more about the blacklist today. Take a look at the screenshot below. On the official website of the State Administration of Taxation, there is a column for information on major tax violations and dishonesty cases. You can check the information of enterprises in various provinces. Detailed illegal information and sentence results:

I have found several illegal and dishonest cases, all of which have been announced in the past 2 months. You can take a look and find out the attitude of the tax bureau to such illegal incidents and How serious is the sentence!

01

4 cases of breach of law and dishonesty

to pay back taxes and fines million yuan

1. Tax evasion

Jiangmen A company in the city

Nature of the case: Tax evasion

Main illegal facts: 2011/01/01-2016/12/31 During the period, tax evasion was adopted, and 2.8347 million yuan of tax payable was not paid or underpaid.

Punishment: According to the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and other relevant laws and regulations, it was imposed an administrative penalty of 2.8347 million yuan in tax collection and a fine An administrative penalty of 1.4174 million yuan.

2. False open

Guangzhou Guoyang Company

Nature of the case: Falsely issuing special VAT invoices or falsely issuing other invoices for defrauding export tax rebates and tax deductions

Mainly illegal Facts: During the period from 2013/01/01 to 2017/04/30, there were mainly the following problems: 1. Obtained 466 falsely issued VAT input invoices with an amount of 45.7378 million yuan and a tax amount of 7.7754 million yuan; 2,114 VAT invoices were issued, with an amount of 178,177,000 yuan and a tax of 30,290,100 yuan; 3. Other tax-related and illegal issues, involving a tax of 2,111,700 yuan.

Punishment: According to the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and other relevant laws and regulations, it was imposed an administrative penalty of 9.8871 million yuan in tax collection.

3. Fraudulent export tax rebates

A company in Kaiping City

p>

Nature of the case: Fraudulent export tax rebates

Main illegal facts: During the period from 2015/01/01 to 2019/11/30, the main There are the following problems: 1. Obtaining 1.8777 million yuan of national export tax rebates;

Punishment: According to the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection and other relevant laws and regulations, it was imposed an administrative punishment of 13.5813 million yuan in taxes, and the transfer to the police.

4. Various illegal and dishonest acts

Published by the Internal Revenue Service The nature of the case is as follows: tax evasion/evasion of tax owed/fraudulent export tax refund/anti-tax/false issuance of special VAT invoices or false issuance of other invoices for defrauding export tax refunds/fraudulent issuance of ordinary invoices, etc. As long as the previous enterprise is characterized as one of them, it will inevitably be taxedHowever, there are also enterprises that are "multiple crimes".

A company in Shenzhen

Nature of the case: There are acts of tax evasion, evasion of tax owed, defrauding export tax rebates, tax resistance, false invoicing, etc., and it is confirmed by the tax authority to escape (lost contact)

Main illegal facts: During the period from 2019/01/01 to 2019/12/31, the main problems are as follows: 1. There are tax evasion, evasion of tax debts, fraudulent export tax rebates, tax resistance, false invoices Other behaviors were verified by the Second Inspection Bureau of Shenzhen Taxation Bureau of the State Administration of Taxation and confirmed to have escaped (lost contact); 2. Other tax-related illegal issues, involving a tax of 35,800 yuan.

Punishment: According to the relevant provisions of the "Tax Collection and Administration Law of the People's Republic of China" and other relevant laws and regulations, it will be imposed an administrative penalty of 35,800 yuan in tax collection, and will be dealt with An administrative penalty of a fine of 17,100 yuan.

02

Beware of the following 9 situations

Explicitly included in the tax illegal black List

Beware of these 4 risks!

What is a "major tax violation case"? What are the consequences?

The State Administration of Taxation issued the "Measures for Disclosure of Information on Major Tax Illegal and Untrustworthy Cases", namely Announcement No. 54 of 2018 of the State Administration of Taxation, which clarified the criteria for inclusion in the "blacklist" of tax violations :

03

Attention! Important Signal Release!

These 10 types of enterprises will be inspected in the future!

Attention, the following 10 types of enterprises should be careful!

1. False account opening enterprise

With the implementation of enterprise information The online verification system and the upcoming fourth phase of the Golden Tax will verify the authenticity of the enterprise in multiple dimensions, understand the business status of the enterprise, and identify whether the enterprise is eligible to open an account.

2. Private account transfers are too high

Public to private is yes Check the key points. Do you want to pay less tax with private collections? Still want to pay in cash without paying tax? If found, you will be punished!

Attention, businesses with the following

9 types of transactions are the easiest to audit!

Of course, not all public-to-private transfers are illegal, there are 8 cases, you can safely transfer , as shown below:

3. Shell companies

With the continuous upgrading of the system, it is no longer feasible for those who want to use shell companies to open accounts to commit telecommunication network fraud, money laundering, tax evasion and other crimes. .

4. Enterprises that pay less tax and

social security

After the implementation of the five-certificate integration, taxation, industry and commerce, and social security will be merged at any time, and relevant information such as enterprise personnel and income will be interconnected. There is no room for false salary reports, and since November 1, 15 regions have successively With the announcement of the social security income tax, and the upcoming fourth phase of the Golden Tax, enterprises should be careful if they want to make a fool of themselves!

Special reminder: If the employee's salary is below 5,000 for a long time or the monthly salary remains unchanged, the tax bureau will focus on the inspection.

5. Enterprises with inconsistent inventory accounts

Invoice issuance is implemented Full-face upload, simply put, the issuance of invoices is not only about the title and amount of the invoice, but also the name, quantity, and unit price of the goods issued will be supervised. In other words, the company's invoicing is transparent. As long as the invoice issued by the enterprise is abnormal, it will be received immediately.Call the tax bureau, or even conduct an on-site inspection. Once there is a problem, it will be suspected of tax evasion.

After the fourth phase of the Golden Tax is launched, the enterprise inventory will be further transparent. I would like to remind enterprises to do a good job in inventory management, make statistics on purchases, sales and inventory, regularly check inventory, and do a good job in the analysis of differences between accounts and actuals. , try to avoid inconsistencies in inventory accounts.

6. Enterprises with false invoices

7. Enterprises with serious mismatch of revenue and cost p>

There is a serious mismatch between the company's own income and expenses; key expenses are abnormal (such as: gas fees, travel expenses, etc.); income and expenses are abnormal compared with the same industry.

8. Enterprises with abnormal declarations

3-6 consecutively Monthly zero declaration or no declaration will be classified as abnormal households.

There are still many companies that do not pay attention to small taxes, thinking that the amount is small and will not be regulated. This is a big mistake, and small taxes will also cause big risks.

9. Enterprises that often lose money

Enterprises often lose money If it doesn't fall, there will be problems at first sight. For this kind of enterprise, it is difficult for the tax bureau not to investigate.

10. Enterprises with abnormal tax rate

Tax rate Abnormalities have always been the focus of tax audits. If the average tax rate of an enterprise fluctuates by more than 20%, the tax authorities will conduct key investigations.

04

2021 Tax Audit

Continue to crack down on "three false" violations Behavior

This year, the Chinese tax authorities will continue to crack down on "fake enterprises" that do not actually operate business but only for false invoices, "fake exports" that do not actually export only to obtain tax rebates, and those who do not have The conditions are only for tax-related illegal acts such as "false declarations" (hereinafter referred to as "three false declarations") to defraud the preferential tax policies for epidemic prevention and control.

The current "three false" cases have six outstanding features:

05

"Blacklist" of illegal businesses

From above It can be seen that the state tax authorities are severely cracking down on illegal and dishonest behaviors. For enterprises, if they are audited and punished because of the above, they are listed as major tax law-breaking and dishonest enterprises. The relevant illegal facts, enterprise information, legal person information, etc. will be published, which is equivalent to naked. exposed to the age of information networks. The following points need attention:

1. Can be withdrawn after 3 years of publication p>

The information on these illegal cases will be stopped and withdrawn from the bulletin board only after 3 years have passed since the date of publication.

2. Repair the corporate credit and withdraw from the blacklist in advance

Of course, if an enterprise wants to avoid being listed on the national tax "blacklist" or withdraw from the "blacklist" in advance due to tax evasion after a tax audit, after paying all taxes, late fees, and fines, it may not announce to the public or Early withdrawal announcement. According to statistics, in 2020, a total of 232 enterprises were withdrawn from the "blacklist" through credit repair, and a total of 253 million yuan was paid in taxes, fines and late fees.

This is also the right of the tax department to protect taxpayers' credit repair and rebuilding, and encourage enterprises to correct their mistakes. Therefore, for parties with employment and actual business operations, actively support them in restoring their credit, and withdraw from the "blacklist" in advance after performing certain procedures.

For the consultation of the beginning of the small partner, it is recommended that the enterprise consult the tax personnel on the reason for being included in the "blacklist", and assist the tax bureau to solve it as soon as possible. Actively repair the credit, and leave the rest to the tax bureau for decision-making. If the situation is good, the blacklist can be withdrawn in advance.

Last

Today's publicity of illegal cases and "blacklists" is not the purpose, nor is it simply to scare everyone. It is the original intention to call on enterprises to operate legally. After all, integrity and law-abiding are the long-term way of enterprise development!

This article is an original article by Uncle Mao Shuo Shui. The author is Uncle Cat. You are welcome to share your circle of friends. If you need to reprint it to other platforms or public accounts, please go to Uncle Cat Shuo Shuo's public account to leave a message for authorization.

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