Latest: The State Administration of Taxation has reported five typical tax-related cases

The First Inspection Bureau of the Hohhot Municipal Taxation Bureau of the Inner Mongolia Autonomous Region investigated and dealt with a case of failing to handle the final settlement of individual income tax in accordance with the law

In the early stage, when the Inner Mongolia tax department carried out a post-event spot check on the final settlement and payment of individual income tax, it was found that Cai Wenquan, an employee of a hospital in Hohhot, had not truthfully handled the final settlement and payment of individual income tax comprehensive income in 2019, 2020 and 2021, so he filed a case for inspection in accordance with the law. After investigation, taxpayer Cai Wenquan underpaid individual income tax by falsely filling in the special additional deductions for serious illness medical treatment and supporting the elderly when handling the final settlement of individual income tax comprehensive income in 2019, 2020 and 2021. After repeated reminders and supervision by the tax department, Cai Wenquan refused to correct the declaration. The tax department will file a case for inspection. In accordance with the "Individual Income Tax Law of the People's Republic of China", "Tax Collection and Administration Law of the People's Republic of China", "Administrative Punishment Law of the People's Republic of China" and other relevant laws and regulations, the First Inspection Bureau of the Hohhot Municipal Taxation Bureau of the State Administration of Taxation pursued Cai Wenquan to pay taxes, impose late fees and impose fines totaling 196,300 yuan. A few days ago, the tax department has served the "Tax Treatment Decision" and the "Tax Administrative Penalty Decision" in accordance with the law, and Cai Wenquan has paid off the taxes, late fees and fines in accordance with the regulations. The relevant person in charge of the Inner Mongolia Autonomous Region Taxation Bureau of the State Administration of Taxation reminds taxpayers that the 2023 annual individual income tax comprehensive income settlement has begun, please handle it truthfully in accordance with the law. At the same time, please check whether there are any situations in previous years that should be handled for final settlement but have not been processed, irregular declaration and payment of taxes, and failure to declare taxable income, etc., and pay close attention to making corrections. If the tax authorities find that there are tax-related problems, they will remind the taxpayers, urge them to rectify and interview them, and send tax documents to them electronically, in writing, etc., to remind and urge the taxpayers to rectify, and for the taxpayers who refuse to rectify or the rectification is not thorough, the tax authorities will file a case for inspection in accordance with the law, and include them in the list of key personnel in tax supervision, and strengthen the review of their declarations in the next three tax years.

The Inspection Bureau of the Taxation Bureau of Tianshui City, Gansu Province, handled the tax evasion case of online anchor Yang Tianqi in accordance with the law

In the early stage, the Inspection Bureau of the Tianshui Taxation Bureau of the State Administration of Taxation found that the network anchor Yang Tianqi was suspected of tax evasion through accurate analysis, and under the guidance of the Inspection Bureau of the Gansu Provincial Taxation Bureau of the State Administration of Taxation, a tax inspection was carried out on him in accordance with the law. After investigation, Yang Tianqi obtained income from online live broadcast from 2020 to 2021, and underpaid 313,800 yuan of personal income tax and 40,100 yuan of other taxes and fees by not making tax declarations and false declarations. In accordance with the "Individual Income Tax Law of the People's Republic of China", "Administrative Punishment Law of the People's Republic of China", "Tax Collection and Management Law of the People's Republic of China" and other relevant laws and regulations, the Inspection Bureau of the Tianshui Municipal Taxation Bureau of the State Administration of Taxation pursued Yang Tianqi to pay taxes, imposed late fees and imposed fines, totaling 823,200 yuan. At present, the tax department has served the "Tax Treatment Decision" and the "Tax Administrative Penalty Decision" in accordance with the law, and Yang Tianqi has paid the taxes, late fees and fines in accordance with the regulations. The relevant person in charge of the Inspection Bureau of the Tianshui Municipal Taxation Bureau of the State Administration of Taxation said that the tax department will continue to strengthen the tax supervision of practitioners in the online live broadcast industry, continuously improve the long-term mechanism of tax collection and management services in the online live broadcast industry, improve the tax law compliance of employees, and promote the long-term standardized and healthy development of the industry.

The taxation, customs, and people's Bank of China of Ganzhou City, Jiangxi Province, jointly investigated and dealt with a case of fraudulent export tax rebates in accordance with the law

In order to standardize the implementation of the export tax rebate policy and promote the healthy development of foreign trade, the taxation, customs, and the People's Bank of China of Ganzhou City, Jiangxi Province jointly investigated and prosecuted the case of Ganzhou Longnan Runlin Jewelry Co., Ltd. fraudulently obtaining export tax rebates in accordance with the law. After investigation, Ganzhou Longnan Runlin Jewelry Co., Ltd. simply processed gold into wires and other products, and used false trade exports, props recycling exports and other methods to defraud export tax rebates. In accordance with the "Law of the People's Republic of China on the Administration of Tax Collection" and relevant regulations, the tax department of Ganzhou City recovered 13.15 million yuan of export tax rebates obtained by fraud. The Intermediate People's Court of Shenzhen, Guangdong Province, issued a verdict that Lin Jiyang was sentenced to 13 years in prison and fined 13.3 million yuan for the crimes of smuggling precious metals and fraudulently obtaining export tax rebates. The relevant person in charge of the Jiangxi Provincial Taxation Bureau of the State Administration of Taxation said that it will further give full play to the role of the joint crackdown mechanism of the eight departments of taxation, public security, courts, procuratorates, the People's Bank of China, customs, market supervision and foreign exchange management, and adhere to the zero-tolerance attitude to attack and severely punish tax-related violations and crimes such as fraudulent export tax rebates by false invoicing, and always maintain a high-pressure situation to escort the implementation of export tax rebate policies and measures.

The First Inspection Bureau of the Taxation Bureau of Fuyang City, Anhui Province investigated and dealt with a case of tax evasion by falsely reporting the additional deduction of R&D expenses in accordance with the law

According to the accurate analysis of clues, the First Inspection Bureau of the Fuyang Municipal Taxation Bureau of the State Administration of Taxation investigated and dealt with the case of tax evasion by Anhui Dayu Intelligent Technology Co., Ltd. for falsely reporting R&D expenses and deducting additional deductions. After investigation, the company evaded taxes of 1.04 million yuan by fictitious R&D projects and false R&D expenses. In accordance with the Administrative Punishment Law of the People's Republic of China, the Law of the People's Republic of China on the Administration of Tax Collection and Collection, the tax inspection department pursued the underpayment of taxes, imposed late fees and imposed fines on the enterprise in accordance with the law, totaling 1.8 million yuan. The relevant person in charge of the First Inspection Bureau of the Fuyang Municipal Taxation Bureau of the State Administration of Taxation said that it will further intensify the work of cracking down on false reporting of R & D expenses to defraud tax incentives, and adhere to a zero-tolerance attitude to defraud tax incentives and other tax-related illegal and criminal acts. At the same time, we will strengthen the tax service and tax supervision of all kinds of enterprises enjoying preferential tax policies, and escort the implementation of preferential tax policies.

The police and taxation of Panzhihua City, Sichuan Province, jointly investigated and dealt with a case of false issuance of VAT invoices to pharmaceutical companies in accordance with the law

According to the accurate analysis of clues, the Inspection Bureau of the Panzhihua Taxation Bureau of the State Administration of Taxation and the Public Security Economic Investigation Department investigated and dealt with a case of false issuance of VAT invoices to pharmaceutical enterprises in accordance with the law, and destroyed 4 false dens. After investigation, the criminal gang controlled a number of individual industrial and commercial households of medical consulting services, and issued 56 false VAT invoices to a number of pharmaceutical companies without carrying out real business, with a total price and tax amount of 4.25 million yuan. At present, the criminal Song Bo was sentenced to one year in prison, suspended for one year, and fined 100,000 yuan for the crime of false invoicing. The relevant person in charge of the Inspection Bureau of the Panzhihua Taxation Bureau of the State Administration of Taxation said that it will further give full play to the role of the joint crackdown mechanism of the eight departments of taxation, public security, courts, procuratorates, the People's Bank of China, customs, market supervision and foreign exchange management, focus on key areas and key industries, strike hard at illegal and criminal acts such as false invoicing and tax evasion, severely punish and not lend, always maintain a high-pressure situation, and actively create a more standardized and fair tax environment.

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