Notice of tax administrative penalties from the Inspection Bureau of the Tianmen Municipal Taxation Bureau of the State Administration of Taxation
Tian Shui Audit Penalty Notice [2024] No. 3
Tianmen XX Real Estate Co., Ltd. (taxpayer identification number: 91429006MA4949YM5F):
For you (unit) (address: Shop 115, Building 17, Tianmen New Town, Tianmen City, Hubei Province) for tax violations, it is proposed to make an administrative penalty decision before April 26, 2024, and in accordance with Article 8 of the "Tax Collection and Administration Law of the People's Republic of China" and Articles 44, 63 and 64 of the "Administrative Punishment Law of the People's Republic of China", the relevant matters are hereby notified as follows:
1. The facts, reasons, basis and proposed penalty decision of tax administrative penalty:
(1) The facts, reasons and basis for tax administrative penalties
FY 2018
In accordance with the provisions of Articles 1, 2 and 3 of the Provisional Regulations of the People's Republic of China on Stamp Duty (Order No. 11 of the State Council) and the Notice of the State Administration of Taxation of the Ministry of Finance on Reducing and Reducing Stamp Duty on Business Account Books (CS [2018] No. 50). The details of the stamp duty calculation are as follows:
(1) Your company received an investment of 10,000,000 yuan from Wuhan Houkun in November 2018, and adjusted the shareholder investment of 20,535,000 yuan in December, according to the tax item of "business account book", the tax rate of 0.05% is reduced by half to levy stamp duty, and the stamp duty should be declared and paid 7,633.7 yuan, and the stamp duty has been declared and paid 2,500 yuan (after inquiring about the warehousing declaration, your company did not declare the stamp duty of the warehousing "business account book" in 2018, and the tax calculation basis was declared on January 18, 2019 10, 000,000.00 yuan, 2,500 yuan in the "capital account book", considering that it is a delayed declaration of tax in 2018), and the underdeclaration and payment of stamp duty is 5,133.7 yuan.
(2) In 2018, your company signed 5 marketing facility design contracts, with a total tax base of 4,068,000.00 yuan, and the tax rate of 0.05% is applied according to the tax item of "construction project survey and design contract", and the stamp duty should be declared and paid 2,034.0 yuan, the stamp duty has been declared and paid 0 yuan, and the stamp duty is 2,034.0 yuan.
(3) In 2018, your company signed 16 construction and installation engineering contracts, with a total tax base of 154,275,909.09 yuan, according to the tax item of "construction and installation engineering contract", the tax rate of 0.03% is applicable, 46,282.7 yuan should be declared, and 40,290.30 yuan of stamp duty has been declared and paid (after inquiry and warehousing declaration, the taxpayer did not declare the stamp duty of warehousing "business account book" in 2018, and declared the "construction and installation project contracting contract" on January 18, 2019) The tax calculation basis is 134,301,133.64 yuan, which is the general contracting construction contract signed with "Wuhan Fengtai Construction Co., Ltd." in 2018, and the storage is 40,290.3 yuan, considering that it is the late declaration and storage of taxes in 2018), and the stamp duty is 5,992.4 yuan less.
(4) Your company signed two land transfer contracts in 2018 with a total amount of RMB 214,500,000.00, and the tax rate of 0.05% is applicable according to the tax item of "property right transfer documents", and the stamp duty should be declared and paid at RMB 107,250.0, the stamp duty has been declared and paid by RMB 124,961.7, and the stamp duty has been overdeclared and paid by RMB 17,711.7 (the overpaid tax will offset the underpayment of property rights transfer documents in 2022).
In 2018, your company should declare and pay a total of 163,200.5 yuan of stamp duty, and has declared and paid 167,752.00 yuan, and overdeclared and paid 4,551.5 yuan of stamp duty.
FY2019
According to the provisions of Articles 1, 2 and 3 of the Provisional Regulations of the People's Republic of China on Stamp Duty (Decree No. 11 of the State Council), the calculation details of stamp duty are as follows:
(1) In 2019, your company signed 18 construction and installation engineering contracts, with a total tax base of 56,954,403.67 yuan, according to the tax item of "construction and installation engineering contract", the tax rate of 0.03% is applicable, 17,086.3 yuan should be declared, and the stamp duty has been declared and paid 0 yuan (40,290.3 yuan on January 18, 2019 is the enterprise and "Wuhan Fengtai Construction Co., Ltd." in 2018) The signed general contractor construction and installation contract has been adjusted to the tax and surcharge in 2018), and the stamp duty was underdeclared and paid by 17,086.3 yuan.
(2) In 2019, according to the tax item of "business book", your company will apply a tax rate of 0.05%, and the stamp duty should be declared and paid at 0 yuan, and the stamp duty of 0 yuan has been declared and paid (the 2,500.00 yuan in the warehouse on January 18, 2019 is the shareholder investment that should be declared by the enterprise in 2018, which has been adjusted to the tax and surcharge in 2018), and the stamp duty is 0 yuan less.
In 2019, your company should declare and pay a total of 17,086.3 yuan of stamp duty, and 0 yuan has been declared and paid, and 17,086.3 yuan of stamp duty is underdeclared.
FY2020
In accordance with the provisions of Articles 1, 2 and 3 of the Provisional Regulations of the People's Republic of China on Stamp Duty (Order No. 11 of the State Council). The details of the stamp duty calculation are as follows:
(1) In 2020, your company signed 24 construction and installation engineering contracts, with a total tax base of 20,328,807.34 yuan, according to the tax item of "construction and installation project contract", the tax rate of 0.03% is applicable, 6,098.6 yuan should be declared, 0 yuan of stamp duty has been declared and paid, and 6,098.6 yuan of stamp duty is underdeclared.
(2) The tax basis of your company's property right transfer document in 2020 is 614,000.00 yuan, and the tax rate of 0.05% is applicable, 307.0 yuan should be declared, 307 yuan of stamp duty has been declared, and 0 yuan of stamp duty has been declared and paid.
In 2020, your company should declare and pay a total of 6,405.6 yuan of stamp duty, 307 yuan has been declared and paid, and 6,098.6 yuan of stamp duty is underdeclared.
FY2021
In accordance with the provisions of Articles 1, 2 and 3 of the Provisional Regulations of the People's Republic of China on Stamp Duty (Order No. 11 of the State Council). The details of the stamp duty calculation are as follows:
The tax basis of your company's "property right transfer document" in 2021 is 444,768,099.53 yuan, and the tax rate of 0.05% is applicable, 222,384.1 yuan should be declared, 222,384.1 yuan of stamp duty has been declared and paid, and 0 yuan less than the stamp duty has been declared.
FY2022
In accordance with Articles 1, 2, 4, 5, 6, 11, 13, 15 and 16 of the Stamp Duty Law of the People's Republic of China, Articles 1, 2 and 3 of the Provisional Regulations of the People's Republic of China on Stamp Duty (Order No. 11 of the State Council). The details of the stamp duty calculation are as follows:
In 2022, your company will apply a tax rate of 0.05% to the tax item of "property right transfer document", and the tax calculation basis is 64,005,881.24 yuan, which should be declared 32,002.90 yuan, 0 yuan of stamp duty has been declared and paid, and 32,002.90 yuan of stamp duty has been underdeclared and paid (the taxpayer overpaid the stamp duty of "property right transfer document" by 17,711.70 yuan in 2018, and the difference after offsetting is 14,291.20 yuan).
(2) Opinions on proposed punishments
According to Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection, the act of underpaying the stamp duty of "capital account book", "property right transfer document", "construction project survey and design contract" and "construction and installation project contract" for your company from 2018 to 2022 is characterized as tax evasion. A 50% fine of $25,318.10 will be imposed on your company for tax evasion.
2. You (the unit) have the right to make statements and defenses. Please go to our bureau (institute) to make a statement or defense or provide statement and defense materials before our bureau (institute) makes a decision on tax administrative penalties; if you do not make a statement or defense within the time limit, it will be deemed to have waived your rights.
3. If you intend to fine your unit more than 10,000 yuan (including 10,000 yuan), or meet other circumstances stipulated in Article 63 of the Administrative Punishment Law of the People's Republic of China, you (the unit) have the right to request a hearing. An application for a hearing may be submitted in writing to our bureau (institute) within five working days from the date of receipt of this notice; failure to submit within the time limit shall be deemed to have waived the right to a hearing.
Attachment: Citations of relevant tax laws and regulations
Inspection Bureau of Tianmen Taxation Bureau of the State Administration of Taxation
April 18, 2024
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