Announcement of the Second Inspection Bureau of the Xiamen Municipal Taxation Bureau of the State Administration of Taxation
Release date:2024-05-10 16:36 Source:Xiamen Tax
Xiamen *** Import & Export Trade Co., Ltd. (taxpayer identification number: 9***Q, legal representative: Chen Moumou, ID number: 152222******195X)
Our bureau has inspected the relevant tax-related situation of your company from January 1, 2020 to December 31, 2022, and has now completed the inspection and found that your company has tax violations. In accordance with Article 8 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection and Article 29 of the Regulations on Administrative Law Enforcement of Fujian Province, the relevant matters are hereby notified as follows:
1. Illegal facts of tax administrative treatment and the proposed decision:
(1) Facts of the violation
After investigation, your company obtained 25 special VAT invoices that have been confirmed to be falsely issued by Jiaxiang County *** Textile Co., Ltd., involving a total amount of 2,366,650.58 yuan, a total tax amount of 307,664.62 yuan, and a total price and tax of 2,674,315.20 yuan. The above invoice is used by your company to declare the export tax rebate and has obtained the tax refund of 307,664.54 yuan. The above-mentioned business is an irregular export business, and the VAT refund (exemption) and exemption policies are not applicable, and the VAT taxation policy is applicable.
(2) The disposition decision to be made
1. Value-added tax (export tax rebate)
According to Article 66 of the Law of the People's Republic of China on the Administration of Tax Collection, Article 9 of the Provisional Regulations of the People's Republic of China on Value-Added Tax, Article 19 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax, Article 1 of the Notice of the State Administration of Taxation on Issues Concerning the Handling of Taxpayers Obtaining Falsely Issued VAT Invoices (Guo Shui Fa [1997] No. 134), and the Notice of the Ministry of Finance and the State Administration of Taxation on the Value-Added Tax and Consumption Tax Policies for Exported Goods and Services (CS [2012]) No. 39) Article 7, Paragraph 1, Items 4 and 5, Article 9, Paragraph 2, Item 5, and Article <出口货物劳务增值税和消费税管理办法>5, Items 8 and 9, Items 1 of Article 5 of the Announcement of the State Administration of Taxation on Relevant Issues (Announcement No. 12 of the State Administration of Taxation [2013]) shall be dealt with as follows:
The total VAT refund for 2020 obtained by your company is 307,664.54 yuan, and the corresponding export business is not subject to the VAT refund (exemption) policy, which shall be regarded as domestic goods taxed, and your company shall go to the competent tax authorities to handle and do relevant accounting treatment.
2. Corporate income tax
According to Article 19 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection, Article 21 of the Law of the People's Republic of China on the Administration of Invoices, the company has fled and lost contact, and has not provided relevant account book information, which is difficult to check the accounts, according to Article 35, Paragraph 1 (4) of the Law of the People's Republic of China on the Administration of Tax Collection, Article 47, Paragraph 1 (2) of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, and the State Administration of Taxation <企业所得税核定征收办法>on Printing and DistributionArticles 3, 4, 6 and 8 of the Notice (Guo Shui Fa [2008] No. 30), with reference to the provisions of the Announcement of the Xiamen Municipal Taxation Bureau of the State Administration of Taxation on Adjusting the Taxable Income Rate of Verified and Collected Enterprise Income Tax (Xiamen Tax Announcement [2020] No. 5), intends to use the taxable income rate method to verify and collect the enterprise income tax amount of your company in 2020, which will be handled as follows:
In 2020, your company originally declared operating income of 51,016,490.53 yuan, non-operating income of 48,917.04 yuan, total income of 51,065,407.57 yuan, and the taxable income of the approved enterprise income tax was 2,042,616.30 yuan, which met the requirements of small and micro enterprises, and the enterprise income tax should be 154,261.63 yuan, 6,769.31 yuan has been paid, and 147,492.32 yuan should be paid.
3. Late fees
According to the provisions of Article 32 of the Law of the People's Republic of China on the Administration of Tax Collection, the enterprise income tax underpaid by your company will be subject to a late fee of 5/10,000 per day from the date of late payment of the tax.
4. Personal income tax
In accordance with Article 35 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection, and Article 1 of the Announcement of the Xiamen Local Taxation Bureau on Issues Concerning the Payment of Individual Income Tax by Verified and Collected Enterprises (No. 2 of 2012), the individual income tax withheld and paid by your company in 2020 is 151,068.37 yuan.
In summary, the total amount of tax refunds recovered from your company is 307,664.54 yuan; Your company should pay enterprise income tax of RMB 147,492.32 and be charged a late fee; The individual income tax was 151,068.37 yuan.
2. Notices
Due to the inability of the relevant personnel of your company to be contacted and the service cannot be made by other means, in accordance with the provisions of Article 106 (2) of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, the Notice of Tax Treatment Matters (Xiamen Tax Second Audit Office Notice [2024] No. 109) is hereby announced and served, and it will be deemed to have been served after 30 days from the date of the announcement.
Your company has the right to make a statement and defense (the specific facts, evidence and basis of the violation can be checked by your company). Please make a statement or defense to our bureau or provide statements and defense materials by yourself before our bureau makes a tax treatment decision; If a statement or defense is not made within the time limit, it shall be deemed to have waived the right.
The Second Inspection Bureau of Xiamen Municipal Taxation Bureau of the State Administration of Taxation
May 10, 2024
Announcement of the Xiamen Local Taxation Bureau on Issues Concerning the Verification and Collection of Individual Income Tax Paid by Enterprises
Xiamen Local Taxation Bureau Announcement [2012] No. 2
Currently in effect
2012.01.20
Local Taxation Bureaus, Direct Collection Bureaus, Foreign Taxation Bureaus, Inspection Bureaus, and Information Technology Bureaus of all districts:
In accordance with Articles 35 and 37 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection and Article 47 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection, the relevant issues concerning the payment of individual income tax by enterprises are hereby clarified as follows, please follow them.
1. Enterprises that adopt the method of verification and collection to levy enterprise income tax shall take 40% of their "after-tax profits" (income calculated according to the taxable income rate minus the amount of enterprise income tax) as the income from dividends and bonuses obtained by individuals, and the individual income tax of this tax item shall be levied at the rate of 20%.
Calculation formula: individual income tax payable = full income × enterprise income tax taxable income rate × (1 - enterprise income tax applicable tax rate) ×40% × 20%
2. Contracted tenants, individual industrial and commercial households, sole proprietorships, and partnership enterprises (except for tax agents, accountants, lawyers, asset appraisal and real estate valuation and other assurance intermediaries) that adopt the verification method to levy individual income tax are still subject to individual income tax at the rate of levy stipulated by our bureau.
Transferred from Tax.com