The State Administration of Taxation Jiayuguan Municipal Taxation Bureau Inspection Bureau tax treatment decision
Jiashi Tax Inspection Office [2024] No. 23
Zhu Moumou (3***3):
From January 22, 2024 to April 10, 2024, our bureau will inspect the tax-related situation of you (address: No. 226, Yonghe Street Channel, Jiayuguan City, Gansu Province), which has been registered and cancelled Jiayuguan Jiujiao Hot Pot Restaurant and Jiayuguan Zhiyuan Jiujiao Hot Pot Restaurant from January 1, 2015 to December 31, 2023, and the facts of the violation and the handling decision are as follows:
1. Facts of violation
(1) On March 12, 2015, you registered and established Jiayuguan September Jiao Hot Pot Restaurant, which is a regular quota individual industrial and commercial household. The tax registration was cancelled on June 2, 2017.
No bank accounts were opened between 1 January 2015 and 28 February 2016, and no records of receipts were found. From March 1, 2016 to June 30, 2017, Jiayuguan Jiujiao Hot Pot Restaurant opened an account in the Jiayuguan Great Wall Branch of Bank of Lanzhou Co., Ltd. The collection records reflect that the monthly operating income did not exceed its quota of 450,000.00 yuan. After checking the fund transactions of all your accounts in various banks from January 1, 2015 to December 31, 2023, no fund transactions on third-party platforms such as Meituan were found.
(2) On June 13, 2017, you registered and established Jiayuguan Zhiyuan September Jiao Hot Pot Restaurant, which is a regular quota individual industrial and commercial household. Tax registration will be cancelled on January 12, 2024.
After checking the fund transactions of all your accounts in various banks from January 1, 2015 to December 31, 2023, no fund transactions of third-party platforms such as Meituan were found, and it is impossible to determine whether the current funds are the operating income of Jiayuguan Zhiyuan September Jiao Hot Pot Restaurant. The collection records of Jiayuguan Jiujiao Hot Pot Restaurant opened an account in Jiayuguan Great Wall Branch of Bank of Lanzhou Co., Ltd. (because the same legal representative, Jiayuguan Zhiyuan Jiujiao Hot Pot Restaurant uses the corporate account of Jiayuguan Jiujiao Hot Pot Restaurant) reflects that from July 1, 2017 to July 31, 2020, Jiayuguan Zhiyuan Jiujiao Hot Pot Restaurant has achieved operating income, and there is a situation of underpayment of taxes, and there is no transaction record in the account from August 1, 2020 to December 31, 2023, and the real operating income during its operation cannot be verified。
The specific circumstances of the underpayment of tax from July 1, 2017 to July 31, 2020 in the Jiayuguan Zhiyuan Jiujiao hot pot restaurant you registered are:
In the third quarter of 2017, the taxable income (including tax) of VAT was 479,791.94 yuan, and the VAT was underpaid by 5,794.52 yuan. In the fourth quarter of 2017, the taxable income (including tax) of VAT was 436,388.34 yuan, and the VAT was underpaid by 3,710.34 yuan.
In the first quarter of 2018, the VAT taxable income (including tax) was 333,468.69 yuan, and the VAT was underpaid by 712.68 yuan. In the second quarter of 2018, the VAT taxable income (including tax) was 324,391.70 yuan, and the VAT was underpaid by 448.30 yuan. In the fourth quarter of 2018, the taxable income (including tax) of VAT was 318,088.27 yuan, and the VAT was underpaid by 264.71 yuan.
From 2017 to 2018, the total amount of VAT underpaid was 10,930.55 yuan.
According to Article 1 of the Provisional Regulations of the People's Republic of China on Value-Added Tax, "Units and individuals that sell goods or processing, repair and repair services (hereinafter referred to as labor services), sell services, intangible assets, immovable property and imported goods within the territory of the People's Republic of China are VAT payers and shall pay VAT in accordance with these Regulations." ”。 Article 11 "Small-scale taxpayers who sell goods or taxable services shall implement the simple method of calculating the tax payable according to the sales amount and the collection rate, and shall not deduct the input tax. The formula for calculating the tax payable: tax payable = sales amount × collection rate" Article 12 "The VAT collection rate for small-scale taxpayers is 3%. "Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax" Cai Shui [2016] No. 36 Annex 1: Article 1 of the "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax" "Units and individuals that sell services, intangible assets or immovable property (hereinafter referred to as taxable behaviors) within the territory of the People's Republic of China (hereinafter referred to as "the territory") are VAT taxpayers and shall pay VAT in accordance with these measures and shall not pay business tax. Article 3 Taxpayers are divided into general taxpayers and small-scale taxpayers. Taxpayers whose annual taxable VAT sales amount (hereinafter referred to as "taxable sales") exceeds the standards prescribed by the Ministry of Finance and the State Administration of Taxation are general taxpayers, and taxpayers who do not exceed the prescribed standards are small-scale taxpayers. Article 9 The specific scope of taxable activities shall be implemented in accordance with the "Notes on Sales of Services, Intangible Assets and Immovable Property" attached to these Measures. Article 16 The VAT levy rate is 3%, unless otherwise stipulated by the Ministry of Finance and the State Administration of Taxation. "Article 34 "The amount of tax payable under the simplified tax calculation method refers to the amount of value-added tax calculated according to the sales amount and the value-added tax collection rate, and the input tax shall not be deducted. The formula for calculating the tax payable is as follows: tax payable = sales amount × levy rate. Article 35 "The sales amount of the simplified tax calculation method does not include its tax payable, and if the taxpayer adopts the combined pricing method of sales amount and tax payable, the sales amount shall be calculated according to the following formula: sales amount = sales amount including tax ÷ (1 + levy rate)", and the Jiayuguan Zhiyuan Jiujiao hot pot restaurant registered by you should pay a total of 10,930.55 yuan of VAT from 2017 to 2018.
According to Article 2 of the Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax, "all units and individuals who pay consumption tax, value-added tax and business tax are taxpayers of urban maintenance and construction tax (hereinafter referred to as taxpayers), and shall pay urban maintenance and construction tax in accordance with the provisions of these Regulations." ”。 Article 3: "The urban maintenance and construction tax shall be calculated on the basis of the actual amount of product tax, value-added tax and business tax paid by the taxpayer, and shall be paid at the same time as the product tax, value-added tax and business tax respectively. ”。 Article 4: "The tax rate of urban maintenance and construction tax is as follows: if the taxpayer is located in the urban area, the tax rate is 7%;...", and the Jiayuguan Zhiyuan Jiujiao hot pot restaurant registered by you should pay a total of 765.14 yuan of urban maintenance and construction tax from 2017 to 2018.
According to Article 2 of the Interim Provisions on the Collection of Education Fee Surcharges, "all units and individuals that pay consumption tax, value-added tax and business tax, except for those units that pay rural education surcharges in accordance with the provisions of the Notice of the State Council on Raising Funds for Rural Schools (Guo Fa [1984] No. 174), shall pay education fee surcharges in accordance with these provisions. And Article 3 "Education fee surcharge, based on the actual amount of product tax, value-added tax, and business tax paid by all units and individuals, the education fee surcharge rate is 3%, which is paid at the same time as value-added tax, business tax, and consumption tax. From 2017 to 2018, the Jiayuguan Zhiyuan Jiujiao hot pot restaurant you registered should pay a total of 1,653.32 yuan in additional education fees.
According to the Administrative Measures for the Use of Local Education Surcharge in Gansu Province, the Announcement of the Gansu Provincial Taxation Bureau of the State Administration of Taxation on Amending Some Tax Normative Documents (Announcement No. 3 [2018] of the Gansu Provincial Taxation Bureau of the State Administration of Taxation), and the Notice of the General Office of the Gansu Provincial People's Government on Forwarding the Notice of the Provincial Department of Finance and Other Departments on the Administrative Measures for the Use of Local Education Surcharge in Gansu Province (Gandhi Shui Fa [2010] No. 67)" According to the regulations, your registered Jiayuguan Zhiyuan September Jiao hot pot restaurant should pay a total of 1102.21 yuan in local education surcharges from 2017 to 2018.
According to Article 2 of the Individual Income Tax Law of the People's Republic of China (Order No. 48 of the President of the People's Republic of China in 2011): "The following personal income shall be subject to individual income tax...... 2. Income from production and operation of individual industrial and commercial households......; The Individual Income Tax Law of the People's Republic of China (Order No. 9 of the President of the People's Republic of China in 2018) is based on Article 2 of the Individual Income Tax Law of the People's Republic of China: "Individual income tax shall be paid for the following individual incomes: ...... (5) ...... of business income; Announcement of the Gansu Provincial Local Taxation Bureau on Several Issues Concerning the Collection and Administration of Individual Income Tax (Announcement No. 2 of 2016 of the Gansu Provincial Local Taxation Bureau): "1. Issues concerning the verification and collection of individual income tax on production and operation income (1) Scope of taxpayers for verification and collection The taxpayers who are approved for the collection of individual income tax in this announcement refer to the individual industrial and commercial households that are subject to individual income tax within the scope of Gansu Province for the items of "production and business income of individual industrial and commercial households" and "income from contracted operation and leasing of enterprises and institutions". Enterprises and institutions are contracted and leased operators, investors of sole proprietorship enterprises and natural person partners of partnership enterprises, as well as individual taxpayers who have not obtained business licenses but have applied for temporary tax registration certificates and have fixed business premises engaged in continuous production and operation (hereinafter referred to as business households). (2) Individual income tax verification and collection methodsIndividual income tax verification and collection methods include: verification of the collection rate, assessment of the taxable income rate and other reasonable collection methods. 1. Adopt the method of collection of the approved levy rate (regular quota and fixed rate) (1) For the business households that choose to adopt the levy rate of the approved levy rate, the formula for calculating the tax payable is as follows: tax payable = total income × the approved levy rate The total income is the amount of income excluding VAT. (2) The standard of the approved levy rate shall be implemented in accordance with the "Individual Income Tax Verified Collection Rate Table" (see Annex 1). 3. If the monthly income is less than 30,000 yuan (including 30,000 yuan), the individual income tax collection rate is tentatively determined to be 0; if the monthly income is more than 30,000 yuan, the part exceeding 30,000 yuan shall be levied according to the approved collection rate. For regular quota accounts that are declared on a quarterly basis, the quota standard is converted to the quarterly standard to calculate individual income tax. Announcement of the Gansu Provincial Taxation Bureau of the State Administration of Taxation on Issues Concerning the Verification and Collection of Individual Income Tax Business Income Items (Announcement No. 12 of 2018 of the Gansu Provincial Taxation Bureau) (Article 3, Paragraph 1 "(1) Adopting the fixed amount collection method 1. The tax payable of the business households that choose to adopt the fixed amount collection method is as follows: tax payable = total assessed income × the approved collection rate. The total approved revenue is the amount of revenue excluding VAT. 2. The standard of the approved levy rate shall be implemented in accordance with the "Individual Income Tax Verified Levy Rate Table" (see Annex 1). 5. If the monthly income is less than 30,000 yuan (including 30,000 yuan), the individual income tax collection rate is tentatively set at 0, and if the monthly income is more than 30,000 yuan, the part exceeding 30,000 yuan shall be levied according to the approved collection method. For business households that declare on a quarterly basis, the quota standard is converted to the quarterly standard to calculate individual income tax. From 2017 to 2018, a total of 3,370.18 yuan of individual income tax should be paid.
2. Handling decision and basis
(1) In accordance with the provisions of Articles 1, 11 and 12 of the Regulations of the People's Republic of China on Value-Added Tax, the Jiayuguan Zhiyuan Jiujiao Hot Pot Restaurant registered by you paid less VAT of 10,930.55 yuan in 2017~2018. According to the provisions of Articles 2, 3 and 4 of the Provisional Regulations of the People's Republic of China on Urban Maintenance and Construction Tax, the Jiayuguan Zhiyuan September Jiao Hot Pot Restaurant registered by you will pay 765.14 yuan less urban maintenance and construction tax in 2017~2018. According to the provisions of Articles 2 and 3 of the "Interim Provisions on the Collection of Education Fee Surcharge", your registered Jiayuguan Zhiyuan Jiujiao Hot Pot Restaurant will pay an additional 1653.32 yuan less education fee in 2017~2018. According to the provisions of the "Administrative Measures for the Collection and Use of Local Education Surcharges in Gansu Province", the Jiayuguan Zhiyuan Jiujiao Hot Pot Restaurant you registered in 2017~2018 will pay less than 1102.21 yuan in local education surcharges. In accordance with Article 2 of the Individual Income Tax Law of the People's Republic of China and the Announcement of the Gansu Provincial Local Taxation Bureau on Several Issues Concerning the Collection and Administration of Individual Income Tax, the Jiayuguan Zhiyuan Jiujiao Hot Pot Restaurant you registered in 2017~2018 paid 3370.18 yuan less personal income tax.
(2) Because the Jiayuguan Zhiyuan Jiujiao hot pot restaurant you registered is an individual industrial and commercial household with a fixed quota on a regular basis, and the underpayment of tax does not meet the tax evasion listed in the first paragraph of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection, according to the second paragraph of Article 52 of the Law of the People's Republic of China on the Administration of Tax Collection: "If the taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other mistakes, the tax authorities may recover the tax and late payment penalty within three years, and if there are special circumstances, the recovery period can be extended to five years." ". Article 82 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection: "The special circumstances mentioned in Article 52 of the Tax Collection and Administration Law refer to the provisions of the taxpayer or withholding agent who have not paid or underpaid, failed to withhold or underwithhold, or failed to collect or undercollect taxes due to errors in calculation and other errors, and the cumulative amount is more than 100,000 yuan", and the total amount of tax underpaid by your unit is 17,821.40 yuan, which will not be collected because the above-mentioned taxes have exceeded the recovery period.
You are limited to go to the Jiayuguan Municipal Taxation Bureau of the State Administration of Taxation for processing within 15 days from the date of receipt of this decision.
If you have a dispute with 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 decision, and then you can apply to the Jiayuguan Municipal Taxation Bureau of the State Administration of Taxation for administrative reconsideration within 60 days from the date when the above-mentioned amount is paid in full or the corresponding guarantee is confirmed by the tax authorities.
Inspection Bureau of Jiayuguan Taxation Bureau of the State Administration of Taxation
April 19, 2024
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