Middle Road Finance and Taxation: Expert in solving fiscal and tax problems in the real estate construction industry
just! The Tax Bureau issued the latest notice: Crack down on tax-related intermediaries! For 5 months! What's going on? Let's take a look!
01
Strictly investigate tax-related intermediaries
The Tax Office has just been notified!
Just now, the State Administration of Taxation, the State Internet Information Office, and the State Administration for Market Regulation jointly issued the latest announcement:
Policy Priorities:
I. Strictly investigate the following tax-related intermediaries:
In view of the new situations and new problems in the field of tax-related intermediaries recently, the work related to the regulation of tax-related intermediary service behavior focuses on the following:
1. Tax-related intermediaries solicit business through various self-media and Internet platforms to make guaranteed commitments to the effect of tax avoidance as a gimmick, in order to use the registration of "shell" enterprises, forged tax preferential qualifications, etc., to help taxpayers evade taxes or fraudulently enjoy tax incentives for the purpose of providing tax planning services in violation of the law.
2. Tax-related intermediaries publish false publicity and advertising information on tax-related services through various self-media and Internet platforms, obstructing fair competition in the market and harming the interests of clients.
3. Tax-related intermediaries publish false information through various self-media and Internet platforms, distort and interpret tax policies, and disrupt the normal tax order.
II. Illegal tax-related intermediaries shall be investigated and dealt with in accordance with law
Local taxation and market supervision departments should investigate and handle information suspected of false publicity or false advertising after screening. For those suspected of providing tax planning services in violation of the law, helping taxpayers evade taxes or fraudulently enjoy tax incentives, the tax department should file a case against tax-related intermediaries and relevant clients. For those suspected of distorting and interpreting tax policies and disrupting the normal tax order, the tax department should investigate and deal with tax-related intermediaries.
For specific cases of tax planning, false publicity, false advertising and distorted interpretation of tax policies in violation of the rules to be investigated and punished, a list of 4 types should be formed and reported to the State Administration of Taxation (Tax Services Division) by the end of September 2022.
3. Implementation time
April 2022 to September 2022
02
Severely punish tax-related intermediaries!
The state has struck!
On April 15, the Cyberspace Administration of China (CAC) issued the latest notice: The Cyberspace Administration of China, the State Administration of Taxation and the State Administration for Market Regulation (SAMR) will launch a two-month special action to "Clear Lang and Rectify Chaos in the Field of Online Live Broadcasting and Short Videos" from now on.
This special action clearly requires: strictly rectify the illegal provision of tax planning services by tax-related intermediaries, false publicity of tax-related services, and distorted interpretation of tax policies and other information.
Next, a large number of illegal short videos that use short video platforms such as Douyin and Kuaishou to publicize and help enterprises "evade taxes" will be removed, and a large number of illegal tax-related intermediary accounts will be shut down.
"Strengthening the supervision of tax-related intermediaries is the focus of this year's work"
"Behind the tax evasion incidents of celebrities, company executives and other well-known people, there is no shortage of tax intermediary service agencies that use the so-called 'tax planning' to wipe the edge of the ball and evade supervision, so that the space that should be reasonably avoided in accordance with the rules and regulations has become a 'gray operation area' for some personnel." Mr. Cui, who has worked in the field of auditing for a long time, asked questions.
Li Nan, a special supervisor of the Chengdu Municipal Supervision Commission, raised the same question: "Some tax-related intermediary agencies help lawbreakers evade taxes in the name of so-called tax planning, and relevant departments should strengthen the crackdown and improve the standardized management level of tax-related service enterprises." ”
"Strengthening the supervision of tax-related intermediaries is the focus of this year's work!" Zhang Xiaoni, deputy director of the Tax Service Department, said that through the establishment of a credit points publicity mechanism, tax-related intermediaries will be included in administrative management, and credit evaluation will be conducted every year to help taxpayers reduce the risk of choosing bad intermediaries. At present, we are exploring a pilot "industrialization + specialization" management mechanism, and the tax source management department will supervise the tax-related intermediary institutions, improve the professionalism and centralization of supervision, and implement the enterprise "blacklist" management for information security!
03
Tax-related intermediaries, the strictest inspection is coming!
Don't do these things anymore
1. Register a shell company in the name of "tax planning"
Some tax-related intermediaries use so-called tax planning to allow taxpayers to register multiple shell companies and issue false VAT invoices. Do you think such a company can stand up to scrutiny? Not to mention that the registered address and legal representative of such enterprises are highly similar, can the water and electricity expenditure of enterprises, the proportion of employee business, and social security stand up to scrutiny?
2. Use the "tax depression" to evade taxes
Some tax-related intermediaries, propaganda can help enterprises to settle in the "tax depression park", save up to 90% of tax, and can apply for government tax rebates. And this method is guaranteed to be absolutely legal and compliant.
Is this really the case? Last year, the illegal fact of the live broadcast of a sister Via's tax evasion incident was to register a single-owned enterprise in the so-called tax depression park, convert the income from personal labor remuneration into business income for false declaration, and evade taxes. Tax reimbursement, late fees plus fines exceed 1.3 billion! Her husband also shouted online that "it is all tax chips that cause trouble."
Do you still feel that this tax planning method is absolutely legal and compliant?
3. Leaking enterprise information for profit
Some "black intermediaries" leak tax-related information such as the basic information of clients and related parties and invoices to obtain illegal benefits, which is also the focus of the tax bureau's inspection.
4. Distort tax policies and carry out false propaganda to seek improper benefits
Some tax-related intermediaries use self-media and the Internet to publish false tax-related information to mislead taxpayers, or false publicity, in the name of so-called "tax planning", distort and interpret tax incentives, help agency enterprises evade taxes, etc., which are the key inspection directions of the tax bureau.
04
Tax-related intermediaries, under strict investigation
How should I respond?
1. Tax-related intermediaries should be honest:they must not mislead tax policies and management service measures through online and offline channels.
2. False promises, false advertisements and other means shall not be used to promote business.
3. The so-called tax planning shall not be used to help them evade taxes, induce taxpayers to purchase intermediary services, and seek improper benefits.
4. Taxpayers' tax-related data shall not be used beyond the scope of taxpayer authorization, and customer information and tax-related information shall not be resold.
5. Strengthen the professional ethics and professional ability of tax-related practitioners.
Source: Finance First Classroom, Tax Lecture Hall, Mei Song Tax, Tax Desk, Finance Manager, Tax Manager Finishing Release