Decision on Tax Treatment of the Third Inspection Bureau of the Nanjing Municipal Taxation Bureau of the State Administration of Taxation (STATE ADMINISTRATION of Taxation) Of the Third Inspection Bureau of the Nanjing Municipal Taxation Bureau [2022] No. 35 Nanjing Yuerun Environmental Protection Technology Co., Ltd. (Taxpayer Identification Number: 91

Decision on Tax Treatment of the Third Inspection Bureau of the Nanjing Municipal Taxation Bureau of the State Administration of Taxation NingShui Inspection Division 3 [2022] No. 35

Nanjing Yuerun Environmental Protection Technology Co., Ltd. (taxpayer identification number: 91320104580476135C):

From November 1, 2021 to January 27, 2022, our bureau (institute) inspected the tax-related situation of your (unit) from January 1, 2016 to December 31, 2016, and the facts of the violation and the decision on handling it were as follows:

1. Facts of violation

From January 1, 2014 to December 31, 2016, your unit maliciously owed taxes after false registration, invoice issuance, and in the absence of real goods transactions, issued 570 invoices for others or yourself that were inconsistent with the actual business situation by collecting fees, with an amount of 47,125,085.24 yuan and a tax amount of 8,011,264.01 yuan.

2. Decision and basis for handling

According to the second paragraph of Article 22 of the Measures for the Administration of Invoices of the People's Republic of China, "No unit or individual may engage in the following acts of false invoicing: (1) issuing invoices for others or for themselves that are inconsistent with the actual business situation; (2) letting others issue invoices for themselves that are inconsistent with the actual business situation; (3) introducing others to issue invoices that are inconsistent with the actual business situation." According to the provisions, from January 2014 to December 2016, your unit issued 570 special VAT invoices (the amount of 47125085.24 yuan and the tax amount of 8011264.01 yuan) to the outside world without actual business.

You (the unit) are limited to making relevant accounting adjustments in accordance with the regulations within 15 days from the date of receipt of this decision.

If you (the unit) and our bureau (firm) have a dispute over tax payment, you must first pay the tax and late fees or provide the corresponding guarantee in accordance with the time limit of this decision, and then you can apply for administrative reconsideration to the Nanjing Municipal Taxation Bureau of the State Administration of Taxation within 60 days from the date when the above-mentioned money is paid or the corresponding guarantee is confirmed by the tax authority.

Tax Authority (Seal)

January 27, 2020