Break the law and break the trust, be careful of entering the tax "blacklist"! Next month, the State Administration of Taxation will officially implement the Measures for the Administration of the Publication of Information on Untrustworthy Entities in Major Tax Violations, further expanding the scope of untrustworthy entities announced, and new changes in the standards for the amounts involved in the case.
Away from the tax "blacklist", how can we reduce the probability of stepping on the "thunder"? Accidentally stained with credit stains, is there a way to withdraw from the "blacklist" in advance? Today's "Tax One Point Pass" program, Li Wenjun, a staff member of the Executive Section of the Inspection Bureau of the Hubei Provincial Taxation Bureau, walked into the Voice of Hubei to straighten the "small question mark" for you.
The new measures to be implemented clarify 11 types of situations of major tax violations and untrustworthy entities, among which, withholding agents, tax agents and specific tax-related parties must be careful, and the four types of illegal and untrustworthy acts will directly "send" you to the tax "blacklist"! It may even be that others pay less tax, and you will also "pay"!
"The first is a withholding agent who does not pay or underpays the withheld or collected taxes, and the amount is more than 1 million yuan; the second is a dishonest entity that illegally provides convenience to the taxpayer or withholding agent, resulting in an unpaid or underpaid tax of more than 1 million yuan; the third type is a tax-related entity that illegally provides convenience to taxpayers or withholding agents to defraud the state of export tax rebates; and the fourth is a tax agent who causes taxpayers to fail to pay or underpay taxes by more than 1 million yuan. These provisions actually force the withholding agent and the tax agent to strengthen self-discipline, and especially remind them not to illegally provide their bank accounts, invoices or certificates to others, causing others to pay less tax, and may also be on the tax 'blacklist'. ”
After the implementation of the new measures, the amount involved in the evasion of tax arrears has been increased from 100,000 yuan to more than 1 million yuan, and the amount of false vat ordinary invoices has also increased from the previous 400,000 yuan to more than 4 million yuan. However, I advise you not to take any chances, you should still come, and you can't escape!
"It should be reminded that untrustworthy entities who evade the collection of taxes between 100,000 yuan and 1 million yuan, and between 400,000 and 4 million yuan of ordinary VAT invoices, although they do not need to be on the 'blacklist', the cost of untrustworthiness that should be borne cannot be exempted, and they still have to pay taxes, late fees, fines or other administrative penalties in accordance with the law."
Once on the tax "blacklist", untrustworthy entities will be subject to joint disciplinary action, and it will be difficult to make a single step of untrustworthiness. Don't worry! "Please" who enters the black "blacklist", "tax small two" is quite cautious, they will protect the legitimate rights and interests of the parties, in the entire process of publishing untrustworthy information throughout the whole process - the right to know in advance, the right to object during the event, and the right to stop the publication of untrustworthy information in advance after the fact.
The new policy clearly stipulates that untrustworthy entities that meet the three types of conditions may apply to the tax authorities to stop publishing information on untrustworthiness in advance. For example, where taxes, late fees, or fines have been paid in full in accordance with law, and information on untrustworthy entities has been published for 6 months, they may apply to withdraw from the tax 'blacklist' in advance. ”
(Hubei Voice original works, reprint please indicate the source, infringement will be investigated)