Trading companies are penalized for using private accounts to collect agency fees
Name of administrative counterpart: Dongguan City Trading Co., Ltd
Administrative Penalty Decision Document No.: Dong Shui Ji Ji [2024] No. 6
Facts of violation:
Your unit was established on January 21, 2015 and has been recognized as a general VAT taxpayer since April 1, 2015. The type of enterprise is other limited liability company, the business address is located in Dongguan City, Guangdong Province, and the business scope is sales: pre-packaged food, logs, wood, electronic products, craft gifts, plastic products, machinery and equipment, hardware, daily necessities, other chemical products, edible agricultural products, etc.). The competent tax authority is the Shatian Taxation Branch of the Dongguan Municipal Taxation Bureau of the State Administration of Taxation, and the legal representative during the inspection is Chen Moumou. Your organization uses a private account to collect agency fees or offset the receivables with agency fees, and fails to truthfully declare the above-mentioned agency fee income. After excluding the collection of collections, the tax-included income was still underdeclared by RMB 2,463,084.48.
Penalty basis:
According to Articles 63 and 86 of the Law of the People's Republic of China on the Administration of Tax Collection, it is tax evasion for your unit to make false tax declarations that result in an underpayment of value-added tax of RMB 139,419.88, urban maintenance and construction tax of RMB 6,971.01 and enterprise income tax of RMB 256,069.97. Some of the violations were discovered after more than five years, and the tax of 17,236.79 yuan was no longer punished
Penalty Category: Fine
Penalty content: A fine of 50% will be imposed on the part of the illegal act found within five years (139,419.88 + 6,971.01 + 256,069.97 - 17,236.79), and the fine amount is 192,612.07 yuan.
Amount of fine (10,000 yuan): 19.261207
Penalty decision date: 2024-04-18
Peng Huaiwen said:
1. Tax treatment of fees charged by commercial enterprises to suppliers
(1) Handling of turnover tax
Article 1 (1) of the Notice of the State Administration of Taxation on Issues Concerning the Levy of Turnover Tax on Part of the Fees Charged by Commercial Enterprises to the Supplier of Goods (Guo Shui Fa [2004] No. 136) stipulates that the income collected by a commercial enterprise from the supplier that is not necessarily related to the sales volume and sales volume of goods, and that the commercial enterprise provides certain services to the supplier, such as entry fees, advertising and promotion fees, shelf fees, display fees, Management fees, etc., do not belong to flat sales rebates, do not offset the current VAT input tax, and shall be levied according to the applicable tax item and rate of business tax.
After the above-mentioned provisions are replaced by VAT, the "business tax" is changed to VAT, with a tax rate of 6%.
(2) Treatment of enterprise income tax
should be treated as taxable income.
Article 22 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the other income referred to in Item (9) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by the enterprise in addition to the income specified in Items (1) to (8) of Article 6 of the Enterprise Income Tax Law, including the income from excess assets of the enterprise, the income from the deposit of the packaging materials that have not been returned within the time limit, the payable that cannot be repaid, the receivables that have been recovered after the treatment of bad debt losses, the income from debt restructuring, the income from subsidies, the income from liquidated damages, the income from foreign exchange, etc.
2. Explanation of the basis for punishment
(1) The basis for not giving punishment for more than five years
Article 86 of the Law on the Administration of Tax Collection stipulates that if an act that violates tax laws and administrative regulations and is not discovered within five years, no administrative penalty shall be imposed.
(2) Penalties for tax evasion
Article 63 of the Law on the Administration of Tax Collection stipulates that a taxpayer who forges, alters, conceals, or destroys account books or accounting vouchers without authorization, or lists more expenditures or omits or understates income in the account books, or refuses to file or makes false tax declarations after being notified by the tax authorities, and fails to pay or underpays the tax payable, shall be guilty of tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the taxes not paid or underpaid, and impose a fine of not less than 50% but not more than five times the amount of taxes not paid or underpaid; where a crime is constituted, criminal responsibility is pursued in accordance with law.
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