Notice on the issuance of the "Shaoxing Enterprise Tax Compliance Guidelines (Trial)".
Published: 2024-04-22
Source: Shaoxing Taxation Bureau, State Administration of Taxation
The State Administration of Taxation Shaoxing City county (city, district) taxation bureau, the municipal taxation bureau of all units, county (city, district) judicial bureaus:
In order to implement the decision-making and deployment of the Provincial Party Committee and the Provincial Government on promoting the optimization and improvement of the business environment of the "No. 1 Reform Project", and promote the reform of the city's law-based business environment, the Shaoxing Taxation Bureau of the State Administration of Taxation and the Shaoxing Municipal Bureau of Justice jointly formulated the "Shaoxing Enterprise Tax Compliance Guidelines (Trial)". All units are requested to strengthen publicity, urge enterprises to implement their main responsibilities, and strengthen compliance management of tax-related matters. If you encounter new situations and new problems in your work, please give feedback to the Shaoxing Municipal Taxation Bureau (Legal Section) in a timely manner.
Shaoxing Taxation Bureau, State Administration of Taxation
Shaoxing Municipal Bureau of Justice
April 22, 2024
Shaoxing Enterprise Tax Compliance Guidelines (Trial)
In order to guide enterprises to carry out tax compliance management, establish and improve the working mechanism of enterprise tax compliance, and improve the level of enterprise compliance management, the "Shaoxing Enterprise Tax Compliance Guidelines (Trial)" is formulated in combination with the actual situation in Shaoxing.
Chapter I: General Provisions
Article 1 In order to promote the compliance management of enterprises in Shaoxing, establish and improve the tax compliance system of enterprises, prevent tax management risks, and ensure the sustainable and healthy development of enterprises, these guidelines are formulated in accordance with the relevant national tax laws and administrative regulations, the provisions of the Regulations on Optimizing the Business Environment and the Regulations on the Promotion of the Development of Private Enterprises in Zhejiang Province, combined with the actual situation in Shaoxing.
Article 2 Paying taxes in accordance with the law is the compliance obligation of enterprises. The withholding agent shall perform the compliance obligations of withholding and remitting, collecting and remitting tax in accordance with the law.
Article 3 Tax compliance is an important part of the operation and management of enterprises, and strengthening the construction of tax compliance and effectively controlling tax-related risks is a necessary guarantee for the safe, stable and efficient operation of enterprises.
Article 4 The term "tax compliance" as used in these Guidelines refers to the compliance of enterprises and their employees with tax-related behaviors in production, operation and management in accordance with the requirements of tax laws and regulations, tax policies, tax regulatory provisions, etc. Tax compliance relies on the integrity and law-abiding of various business activities of the enterprise, as well as the soundness and perfection of the accounting system and internal control system of the enterprise, which complement each other.
For the purposes of these Guidelines, the term "tax compliance risk" refers to the possibility that an enterprise and its employees may be subject to legal liabilities and penalties due to non-compliance, resulting in economic or reputational losses and other negative impacts.
Article 5 Tax compliance management refers to the organized and planned management activities carried out by enterprises for their own production and operation management activities around the effective prevention and control of the risk of tax violations and violations, including the formulation of systems related to tax payment in accordance with law, risk prevention, compliance review, assessment and evaluation, compliance training, etc.
For the purposes of these Guidelines, the term "tax violation" refers to the legal liability that enterprises and their employees must bear for violating tax compliance requirements in tax registration, account book and voucher management, tax declaration, tax payment, invoice management and other tax-related affairs.
Article 6 The in-charge taxation authorities shall be responsible for guiding, supervising and assisting enterprises in the construction and management of tax compliance within the scope of their duties.
Article 7 Enterprises are encouraged to follow the principles of compliance with laws and regulations, comprehensive coverage, responsibility to the person, controllable risks, and effective supervision, and establish and improve the tax compliance management system.
Chapter II Tax Compliance Management System
Article 8 Enterprises should adhere to the system as the foundation, and actively build a tax compliance management system with the basic tax compliance management system as the core and the classification and classification.
Compliance management is an integral part of enterprise management, and the design of the tax compliance system reflects the will of enterprises to respect the law to pay taxes in accordance with the law, and should be connected with the existing management system to meet the requirements of system integration, business integration, risk prevention, reliable operation and continuous update.
Article 9 When formulating a basic system for tax compliance, an enterprise shall generally clarify the specific contents such as compliance objectives, departmental functions, operational mechanisms, assessment and evaluation, supervision and accountability, etc.
Article 10 When formulating a specific tax compliance system, an enterprise shall pay attention to the applicability and operability of the system in combination with its own production and operation management characteristics.
Article 11 The establishment of a specific system for tax compliance by an enterprise shall generally include systems for risk identification, assessment and early warning, tax compliance review, response to risk of violations, rectification of violations and investigation of liability for violations.
Article 12 Enterprises shall formulate operational guidelines for tax compliance, and shall make detailed provisions on the implementation methods, standards, processes and steps of the system, so as to realize that the responsibility for tax compliance obligations is assigned to the person and the post.
Enterprises can prepare tax compliance management operation manuals as needed, and establish specific standards and specifications such as tax compliance flow charts, tax compliance guidelines and violation warning lists.
Chapter III: Operation and Guarantee of Tax Compliance
Section 1: Organizational System
Article 13 Enterprises shall establish and improve the organizational system for tax compliance management, improve and enrich the leadership mechanism for tax compliance management, and clarify the responsibilities of each management level, the leading department for tax compliance management, each business and functional department, and the supervision and management department.
Article 14: The management of enterprises should play a leading role, strengthen the organization, leadership, overall planning and coordination of tax compliance management, convene regular meetings, study and decide on major matters of tax compliance management, or put forward opinions and suggestions, guide, supervise, and evaluate tax compliance management efforts, and prevent the emergence of the phenomenon of "paper compliance".
The legal representative or actual controller of the enterprise is the first person responsible for the tax compliance management of the enterprise, and shall be responsible for the final review of the compliance process of the enterprise.
Article 15 Enterprises shall specify the lead department for tax compliance, which can generally be the responsibility of the finance and accounting department or the legal department. Enterprises should set up tax compliance management positions and select professional employees. Enterprises with conditions can set up a chief tax compliance officer and facilitate the updating of their business knowledge.
The lead department for tax compliance should play a leading role in performing duties such as system drafting, compliance review, compliance training, risk identification, early warning, and response.
Article 16 Enterprises shall embed tax compliance review into their business processes to prevent the risk of violations from the source, and set up internal institutions such as product sales, material procurement, capital operation, financial accounting, warehousing and transportation, investment and financing, labor and personnel (assessment and salary), capital construction, product research and development, audit and supervision, and administrative logistics to bear the main responsibility for tax compliance of the department.
Article 17 An enterprise shall set up an audit and supervision department within the enterprise to supervise the implementation of the enterprise's tax compliance requirements.
Section 2 Operational Procedures
Article 18 The organizational and operational process of tax compliance usually refers to the identification, assessment, early warning, compliance review, risk response, problem rectification, and accountability of tax compliance, including:
(1) Comprehensively sort out the risks of tax violations that may arise from business management activities, and establish and improve risk identification, assessment, and early warning mechanisms.
(2) Conscientiously carry out tax compliance review, embed specific tax compliance standards into various business processes of operation and management, clarify the boundaries of tax compliance review responsibilities, and formulate review standards, processes, and key points.
(3) Establish a response plan for major risk events of tax violations, carry out plan drills, and improve the effective rectification of various problems of tax violations.
(4) Organize and carry out supervision of the implementation of the tax compliance system, and promptly pursue violations.
(5) Promptly evaluate the scientificity of the design of the tax compliance management system and the effectiveness of its implementation.
Article 19 Enterprises shall establish and improve the coordinated operation mechanism of internal departments to ensure resource sharing, intensive management and control, and efficiency improvement.
Article 20: Enterprises are encouraged to carry out outsourcing of tax compliance services, and introduce professional institutions to provide professional services.
Enterprises with conditions can introduce compliance management ISO37301 international certification and GB/35770 national standard certification to improve the level of corporate compliance management.
Section 3: Element Safeguards
Article 21 Enterprises shall provide sufficient resources to ensure the smooth implementation of tax compliance management.
Article 22 An enterprise shall establish a sound financial internal control system, and strictly implement the accounting system and the operation and approval process of financial matters.
Article 23 Enterprises shall ensure that employees in tax-related positions have the necessary tax knowledge and professional skills, and facilitate the updating and training of their business knowledge.
Article 24 Enterprises shall continuously improve the level of informatization of tax compliance management, and realize instant early warning, real-time monitoring, and rapid disposal through internal information interconnection.
Article 25 Enterprises should pay attention to cultivating a culture of tax compliance, actively establish the awareness of paying taxes in good faith in accordance with the law, and create a good atmosphere for enterprises to operate in compliance with the law.
Chapter IV: Management and Control of High-Risk Matters
Section 1: High-risk violations
Article 26 The tax compliance management of enterprises covers all kinds of tax-related matters throughout the life cycle from establishment and registration to liquidation and cancellation, focusing on high-risk violations such as tax evasion, fraudulent export tax rebates, tax deductible and unwithheld, false invoicing and illegal use of invoices.
Article 27 Tax evasion. It refers to the act of a taxpayer falsifying, altering, concealing, or destroying account books or accounting vouchers without authorization, or listing more expenses or omitting or understating income in the account books, or refusing to declare or making false tax declarations after being notified by the tax authorities, and failing to pay or underpaying the tax payable.
The withholding agent adopts the means listed in the preceding paragraph to fail to pay or underpay the withheld tax.
Article 28 Fraudulent export tax rebates. It refers to the act of defrauding the state of export tax rebates by false export declarations or other deceptive means.
Article 29 The unwithheld tax shall be deducted. It refers to the behavior of a withholding agent who has the statutory obligation to withhold and pay tax according to laws and administrative regulations, abandons its statutory duties, fails to directly withhold tax from the payment in accordance with the law when making payments to taxpayers, and fails to perform the obligation to withhold tax withheld on time and in full.
Article 30 False invoicing and illegal use of invoices. Include:
(1) False invoicing. Issuing invoices for others and for oneself that are inconsistent with the actual business situation, having others issue invoices for themselves that are inconsistent with the actual business situation, and introducing others to issue invoices that are inconsistent with the actual business situation.
(2) Illegal use of invoices. The act of lending, transferring, or introducing others to transfer invoices, invoice supervision seals, and special anti-counterfeiting items for invoices, or the act of transferring, issuing, storing, carrying, mailing, or transporting invoices that you know or should know are privately printed, forged, altered, illegally obtained, or revoked.
(3) Illegal invoicing shall be dealt with in accordance with the provisions of false invoicing.
Section 2: Key points of management and control
Article 31: Key points of basic management and control. Taxpayers and withholding agents shall set up account books in accordance with relevant laws, administrative regulations and the provisions of the competent financial and taxation departments of the State Council, and keep accounts and conduct accounting according to legal and valid vouchers. Account books, accounting vouchers, statements, tax payment vouchers, invoices, export vouchers and other relevant tax-related materials shall be legal, true and complete. Comprehensive control of, but not limited to, the following violations:
(1) Violating the provisions of the Accounting Law and the national unified accounting system by filling in accounting books based on forged or altered false accounting vouchers, or failing to register account books as required, or using different recognition standards and measurement methods internally and externally to register accounting books. Forgery refers to the perpetrator's production of false account books and accounting vouchers in accordance with the style of genuine account books and vouchers; alteration refers to the perpetrator's conduct of digging up and repairing, altering, splicing, or other methods such as digging up account books or accounting vouchers to create false accounts or vouchers, and confusing them with falsehood;
(2) Concealing account books and accounting vouchers. Concealment refers to the act of the perpetrator deliberately hiding the account books and accounting vouchers, making it difficult for the tax authorities to verify the basis of tax calculation;
(3) Destroying account books and accounting vouchers without authorization. Unauthorized destruction refers to the act of destroying account books and accounting vouchers that are in use or have not yet expired without the approval of the tax authorities;
(4) Filling in the account books an amount in excess of the actual expenditure in order to offset or reduce the amount of the actual income, as well as the act of concealing or underreporting the income and making false registration in the account books;
(5) Failing to file tax returns in accordance with the provisions of laws and administrative regulations, and refusing to file tax returns after being notified by the tax authorities;
(6) In the process of making tax returns, creating false situations and not truthfully filling out or providing false tax returns, financial accounting reports and other tax payment materials.
Article 32: Specific control measures. Enterprises should carry out internal control management according to the corresponding tax matters of their own business and the corresponding tax matters, focusing on value-added tax, enterprise income tax, export tax refund (exemption), individual income tax withholding and payment, etc., and take (including but not limited to) the following compliance measures:
(1) Enterprises shall improve the financial accounting system, and shall not set up off-the-books accounts or private small treasuries. It is necessary to accurately account for all kinds of income, correctly confirm and calculate the tax basis of value-added tax, enterprise income tax, and individual income tax, and prevent the occurrence of situations such as inflating sales revenue, not making income that should be made, not reporting and concealing and underreporting income, and confusing income categories. Accurately distinguish the tax rates applicable to different businesses, the time when the tax liability of each tax type occurs, and the deemed sales and mixed sales behaviors.
(2) It is necessary to strictly review the tax-related materials such as accounting vouchers and invoices to ensure that they are legal, effective and complete. Pay attention to the identification of businesses that are not related to the production and operation of the enterprise. Correctly review the items and amounts of input deductions and input transfers, accurately calculate the total income, allowable deductions, etc., and accurately calculate the tax payable for each tax type.
(3) Enterprises that have export tax refund (exemption) business should prevent the occurrence of other deceptive behaviors such as falsely reporting the quantity of export commodities by falsely reporting the quantity of export commodities by underreporting the price of export commodities, underreporting the price of export commodities, underreporting the types of export commodities, and reporting the types of export commodities with false declarations of high-tax commodities with low-tax rates in order to increase the amount of tax refunds.
(4) When performing the withholding and payment obligations in accordance with the law, accurately calculate the various withholding and payment taxes. Prevent the failure to withhold and receivable taxes on time and in full when making relevant payments. It is necessary to focus on the control of withholding and payment of individual income tax, handle the full withholding declaration of all employees in accordance with the regulations, and provide taxpayers with information on their personal income and withheld taxes. The withholding and withholding tax shall be paid to the state treasury within the 15th day of the following month.
(5) In the process of tax declaration and payment, it shall be handled in accordance with the relevant provisions of the tax service guide published on the website of the electronic tax bureau and the specific requirements of the in-charge tax authorities. It is necessary to truthfully handle the tax declaration in accordance with the prescribed declaration period and declaration content, submit the tax payment information completely, and pay or release the tax within the prescribed time limit.
(6) Enterprises with conditions shall, in accordance with the requirements of relevant auditing standards, do a good job in internal auditing, improve the restraint mechanism, and standardize business behavior.
Article 33 Control of the issuance, use and acquisition of invoices. Enterprises should be familiar with the types of invoices, and should issue, use and obtain invoices in accordance with regulations when purchasing and selling goods, providing or receiving business services, and engaging in other business activities.
(1) When issuing invoices, all copies shall be issued truthfully at one time in accordance with the prescribed time limit, sequence and columns, and shall be stamped with a special invoice seal (electronic invoices do not need a special invoice seal).
(2) When making payments for the purchase of goods, receiving services and engaging in other business activities, invoices shall be obtained from the payee. When obtaining an invoice, it is not possible to request a change in the name and amount of the product.
When receiving invoices (online invoices), taxpayers who receive VAT invoices can check the authenticity of invoices through the national VAT invoice inspection platform or Zhejiang Provincial Electronic Tax Bureau, and taxpayers who receive digital invoices can also check the information through the invoice verification module of the tax digital account of the electronic invoice service platform.
Invoices that do not meet the requirements shall not be used as financial reimbursement vouchers.
(3) Enterprises should focus on preventing the risk of false issuance and illegal issuance of invoices, acceptance of false invoices and false invoices.
Before carrying out the transaction, the enterprise should make the necessary understanding of the seller, pay attention to its business scope, business scale, and whether it has the qualifications of a general taxpayer, assess the risk of false invoicing, and be vigilant against the risk of receiving false invoices.
After receiving the invoice, the enterprise should carefully check whether the name of the seller, the name and quantity of the goods, and the amount indicated in the invoice are consistent with the actual situation, and if any abnormalities are found, the declaration shall be postponed and verified by the tax authorities.
Enterprises should pay for goods by bank transfer as much as possible, and keep the "four streams" of contracts, invoices, logistics and capital flow for future reference.
Article 34: Strengthen prevention and management in key areas and key positions
(1) Enterprise transaction business. Before the conclusion of the contract, the enterprise should confirm the basic elements such as the performance ability and the working time of the counterparty, and effectively identify the "bag company" and "shell company". The contract is managed by a special person, the contract management ledger is established, and the financial department is responsible for spot check and verification.
(2) Enterprise inventory management. Enterprises should strengthen inventory management, and formulate a reasonable internal control system for each link of commodity purchase, storage, use, and delivery according to the production process and the characteristics of the goods in stock. In strict accordance with the requirements of the system, the purchase, sale and storage procedures are handled to ensure that the accounts are consistent.
(3) Special business management. For businesses with industry characteristics or special risks, set up reasonable risk control points to do a good job in risk identification and control. For example, for entrusted processing, labor outsourcing, affiliated operation and other businesses, it is necessary to review the authenticity and compliance of the business, and sign contracts and agreements with relevant transaction parties to form a complete transaction chain.
(4) Management of key positions: Enterprises should sort out key positions in tax compliance management according to their own organizational management structure and post settings, and take preventive measures in improving compliance awareness and clarifying compliance responsibilities. Key positions usually involve: management positions at all levels of the enterprise, accounting and cashier positions, invoicing and tax positions, sales and procurement positions, warehouse and personnel statistics positions, infrastructure and transportation positions, etc.
Chapter V: Incentives for trustworthiness and punishments for untrustworthiness
Article 35: Focusing on the establishment of the social credit system, taxation organs are to carry out enterprise tax credit management in accordance with law.
Article 36: In accordance with the principles of incentives for trustworthiness and punishments for untrustworthiness, taxation authorities are to carry out categorical services and management for taxpayers of different credit levels.
Article 37: The taxation authorities are to employ a number of incentive measures for taxpayers with high-grade tax credit, among which incentive measures such as inclusive and prudential supervision, the provision of preferential policies and direct assistance, credit restoration, and rating are to be adopted for taxpayers with a tax credit rating of A.
The tax authorities shall strictly manage taxpayers with a tax credit of D in accordance with the law, and jointly punish them in conjunction with relevant departments.
Article 38: Compliance with enterprise tax payment is an important factor for the tax authorities in assessing the tax credit level of enterprises and carrying out enterprise credit restoration. The tax authorities encourage and guide enterprises to enhance their awareness of paying taxes in good faith in accordance with the law, and take the initiative to correct untrustworthy tax payments and eliminate negative impacts.
Chapter VI Supplementary Provisions
Article 39 These Guidelines only provide general guidance on the compliance of enterprises in paying taxes in accordance with the law for their reference.
Article 40 The tax compliance management of these Guidelines may be operated in accordance with the "Tax Service Guidelines" issued by the 12366 tax service platform of the State Administration of Taxation.
Article 41 These Guidelines shall be interpreted by the Shaoxing Municipal Taxation Bureau of the State Administration of Taxation and the Shaoxing Municipal Bureau of Justice. Where the higher level has new provisions, follow those provisions.
Article 42: These Guidelines shall come into force on the date of promulgation.