Announcement on the delivery of the Notice on Tax Matters of the Second Taxation Branch of the Taijiang District Taxation Bureau of Fuzhou City of the State Administration of Taxation to Fuzhou Wenhua Real Estate Development Co., Ltd
Release time: 2022-09-14 17:23 Source: Fuzhou Taxation Bureau of the State Administration of Taxation
Announcement on the delivery of the Notice on Tax Matters of the Second Taxation Branch of the Taijiang District Taxation Bureau of Fuzhou City of the State Administration of Taxation to Fuzhou Wenhua Real Estate Development Co., Ltd
Fuzhou Wenhua Real Estate Development Co., Ltd.: (Taxpayer Identification Number: 91350100611330308N)
On August 24, 2022, our bureau made a "Notice of Tax Matters" (Rongtai Shui Ertong [2022] No. 173) to your company, and on September 5, 2022, a "Notice of Tax Matters" (Rongtai Shui Ertong [2022] No. 177 and No. 178) was issued to your company. Due to the loss of contact with your company, the document cannot be served directly, entrusted, lien or mail, and the document is hereby announced and served in accordance with the provisions of Article 106, Paragraph 2 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection. It shall be deemed to have been served within 30 days from the date of announcement.
The Second Taxation Branch of the Taijiang District Taxation Bureau of Fuzhou City of the State Administration of Taxation
September 14, 2022
1. Notice of tax matters of the Second Taxation Branch of the Taijiang District Taxation Bureau of Fuzhou City of the State Administration of Taxation
Rongtai Tax Second Pass [2022] No. 173
Fuzhou Wenhua Real Estate Development Co., Ltd.: 91350100611330308N
Reason: Your company did not provide accounting books and information within the prescribed time limit, and failed to carry forward the enterprise income tax income and costs according to the regulations.
Basis: Article 35 of the Law of the People's Republic of China on the Administration of Tax Collection and its implementation rules Article 47.
Notice: The Wenhua Fuyi Building (Taijiang Plaza) project developed by your company obtained the "Initial Registration of Property Rights" on April 13, 2020, in accordance with Article 3 of the Notice of the State Administration of Taxation on Printing and Distributing the Measures for the Treatment of Enterprise Income Tax for Real Estate Development and Operation Business - Guo Shui Fa [2009] No. 31, Article 9 stipulates that the difference between the actual gross profit and the corresponding estimated gross profit shall be included in the taxable income calculated in the current year from the time of the annual final settlement and declaration of enterprise income tax in 2020.
In view of your company's refusal to provide tax information and accounting information, in accordance with Article 35 of the Law of the People's Republic of China on the Administration of Tax Collection and its implementation rules, Article 47 of its implementation rules, and the notice of the State Administration of Taxation on printing and distributing the Measures for the Verification and Collection of Enterprise Income Tax (for Trial Implementation) (Guo Shui Fa [2008] No. 30). The taxable income rate of enterprise income tax for the Wenhua Fuyi Building (Taijiang Plaza) project developed by your company is 30%. [Note: Corporate income tax equivalent to 7.5% of income]
Your company's real estate sales revenue should be carried forward in 2020 is 617,845,345.71 yuan, the taxable income rate of enterprise income tax in 2020 is 30%, the taxable income is 185,353,603.72 yuan, and the enterprise income tax payable at the 25% tax rate is 46,338,400.93 yuan, 14,461,868.16 yuan has been declared, and 31,876,532.77 yuan should be paid;
Your company's real estate sales revenue should be carried forward in 2021 is 4,588,000.00 yuan, according to the 2021 enterprise income tax approved taxable income rate of 30%, the taxable income is 1,376,400 yuan, the enterprise income tax payable at the 25% rate is 344,100.00 yuan, 228,263.07 yuan has been paid, and 115,836.93 yuan should be paid.
Within 15 days from the date of receipt of this notice, your company shall pay the above-mentioned tax of 31,992,369.70 yuan to the first tax branch of the Taijiang District Taxation Bureau of Fuzhou City of the State Administration of Taxation to the treasury, and at the same time, in accordance with the provisions of Article 32 of the Law of the People's Republic of China on the Administration of Tax Collection, from the date of late payment of the tax to the date of payment or release, a late fee of 5/10,000 of the overdue tax will be charged on a daily basis, and the above tax shall be paid together. If the payment is not made within the time limit, it will be dealt with in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.
If there is a dispute between your company and our bureau on tax payment, you must first pay the tax and late payment penalty or provide the corresponding guarantee in accordance with the time limit of this notice, and then you can apply to the Taijiang District Taxation Bureau of Fuzhou City of the State Administration of Taxation for administrative reconsideration within 60 days from the date when the above amount is paid in full or the corresponding guarantee is confirmed by the tax authorities.
The Second Taxation Branch of the Taijiang District Taxation Bureau of Fuzhou City of the State Administration of Taxation
August 24, 2022
2. Notice of tax matters of the Second Taxation Branch of the Taijiang District Taxation Bureau of Fuzhou City of the State Administration of Taxation
Rongtai Tax Second Pass [2022] No. 177
Fuzhou Wenhua Real Estate Development Co., Ltd.: 91350100611330308N
Reason: Your company failed to provide accounting books and materials within the prescribed time limit, and failed to declare LAT liquidation within the prescribed time limit.
Basis: Article 35 of the Law of the People's Republic of China on the Administration of Tax Collection and its implementation rules Article 47.
Notification content: The Mandarin Fuyi Building (Taijiang Plaza) project developed by your company obtained the "Pre-sale License" in November 2016. As of the end of November 2019, the sale has not been completed after three years, and it falls under the liquidable circumstances stipulated in the Notice of the State Administration of Taxation on Issues Concerning the Administration of LAT Liquidation of Real Estate Development Enterprises - Guo Shui Fa [2006] No. 187 and the Notice of the State Administration of Taxation on Printing and Distributing the Administrative Regulations for LAT Liquidation - Guo Shui Fa [2009] No. 91).
On December 11, 2019, our bureau issued the Notice of Tax Matters (Rongtai Shuitong [2019] No. 6039) to your company for LAT liquidation declaration within a time limit, and your company is limited to go through the LAT liquidation procedures within 90 days from December 11, 2019.
In view of the fact that the Mandarin Fuyi Building (Taijiang Plaza) project developed by your company has reached the conditions for liquidation, and your company refuses to provide tax information and accounting information, "it meets the conditions for LAT liquidation, fails to go through the liquidation procedures within the prescribed time limit, and is ordered by the tax authorities to liquidate within a time limit, and still does not liquidate within the time limit". According to Article 35 of the Law of the People's Republic of China on the Administration of Tax Collection and Implementation and Article 47 of its implementation rules, the Notice of the State Administration of Taxation on Issues Concerning the Administration of Land Appreciation Tax Liquidation of Real Estate Development Enterprises (Guo Shui Fa [2006] No. 187), the Notice of the State Administration of Taxation on Printing and Distributing the Administrative Regulations for the Liquidation of Land Appreciation Tax (Guo Shui Fa [2009] No. 91) and other relevant provisions. Our bureau adopts the method of verification and collection of land appreciation tax for the Wenhua Fuyi Building (Taijiang Plaza) project developed by your company, and the approved land appreciation tax collection rate is 19%. [Note: Note, this is not the pre-levy rate but the levy rate]
For the real estate sales revenue (excluding tax) of RMB 622,433,345.71 obtained by your company as of December 31, 2021, at a rate of 19%, the LAT payable is RMB 118,262,335.68, RMB 37,658,100.42 has been declared, and RMB 80,604,235.26 should be compensated.
Within 15 days from the date of receipt of this notice, your company shall pay the above tax of 80,604,235.26 yuan to the First Taxation Branch of the Taijiang District Taxation Bureau of Fuzhou City of the State Administration of Taxation. If the payment is not made within the time limit, it will be subject to the provisions of Article 32 of the Law of the People's Republic of China on the Administration of Tax Collection, from the date of late payment of the tax to the date of payment or release, a late fee of 5/10,000 of the overdue tax will be imposed on a daily basis, and at the same time, it will be dealt with in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.
If there is a dispute between your company and our bureau on tax payment, you must first pay the tax and late payment penalty or provide the corresponding guarantee in accordance with the time limit of this notice, and then you can apply to the Taijiang District Taxation Bureau of Fuzhou City of the State Administration of Taxation for administrative reconsideration within 60 days from the date when the above amount is paid in full or the corresponding guarantee is confirmed by the tax authorities.
The Notice of Tax Matters (Rongtai Shui Ertong [2022] No. 172) issued by our bureau on August 24, 2022 shall be invalidated.
The Second Taxation Branch of the Taijiang District Taxation Bureau of Fuzhou City of the State Administration of Taxation
September 5, 2022
3. Notice of tax matters of the Second Taxation Branch of the Taijiang District Taxation Bureau of Fuzhou City of the State Administration of Taxation
Rongtai Tax Second Pass [2022] No. 178
Fuzhou Wenhua Real Estate Development Co., Ltd.: 91350100611330308N
Reason: Your company did not provide the accounting books within the specified time limit. Your company fails to declare the VAT and its surcharge, stamp duty and water conservancy construction fund in full within the prescribed time limit. Order the payment of the declared fees within a time limit.
Basis: Articles 25 and 31 of the Law of the People's Republic of China on the Administration of Tax Collection.
The content of the notice: 1. Your company should make up the value-added tax of 344,125.75 yuan, urban construction tax of 42,437.97 yuan, education surcharge of 97.28 yuan, local education surcharge of 12,419.07 yuan, stamp duty of 324,368.81 yuan, and special income of water conservancy construction - local water conservancy construction fund of 3,612.81 yuan.
2. On April 15, 2022, your company declared the special income of water conservancy construction in 2021 - local water conservancy construction fund of 4,129.20 yuan, and the payment limit is June 7, 2022, which has been overdue.
Within 15 days from the date of receipt of this notice, your company shall pay the above taxes and fees of 731,190.89 yuan to the First Taxation Branch of the Taijiang District Taxation Bureau of Fuzhou City of the State Administration of Taxation. At the same time, in accordance with the provisions of Article 32 of the Law of the People's Republic of China on the Administration of Tax Collection, the above-mentioned tax shall be subject to a late fee of 5/10,000 of the overdue tax on a daily basis from the date of overdue tax payment to the date of payment or release, which shall be paid together with the above-mentioned tax. If the payment is not made within the time limit, it will be dealt with in accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.
If there is a dispute between your company and our bureau on tax payment, you must first pay the tax and late payment penalty or provide the corresponding guarantee in accordance with the time limit of this notice, and then you can apply to the Taijiang District Taxation Bureau of Fuzhou City of the State Administration of Taxation for administrative reconsideration within 60 days from the date when the above amount is paid in full or the corresponding guarantee is confirmed by the tax authorities.
The Notice of Tax Matters (Rongtai Shui Ertong [2022] No. 174) issued by our bureau on August 24, 2022 shall be invalidated.
The Second Taxation Branch of the Taijiang District Taxation Bureau of Fuzhou City of the State Administration of Taxation
September 5, 2022
Transferred from Tax.com