After the tax authorities in Hangzhou, Zhejiang Province successively exposed the tax evasion cases of network anchors such as Zhu Chenhui, Lin Shanshan and Huang Wei, on December 28, the tax authorities in Guizhou, Hainan and Henan once again exposed two cases of falsely issuing special VAT invoices and one case of tax related violations by intermediaries, so as to further standardize the tax order and create a fair and legal tax environment.
Experts said that recently, the tax department not only investigated and dealt with the tax related illegal acts of employees and intermediaries in the field of culture and entertainment according to law, but also severely cracked down on the illegal acts of falsely issuing special invoices for value-added tax, normalized all kinds of tax related illegal acts, and maintained the trend of “hitting at the first sight”. This once again warns relevant market subjects and personnel that paying taxes in good faith according to law is the obligation of enterprises and citizens. Do not take chances and touch the red line of the law.
normalize all kinds of tax related illegal acts and maintain the trend of “fighting when exposed”
The reporter noted that in October this year, the six departments of the State Administration of Taxation, the Ministry of public security, the Supreme People’s Procuratorate, the General Administration of customs, the people’s Bank of China and the State Administration of Foreign Exchange jointly held a national special action summary and normalized work deployment meeting to crack down on the crime of falsely opening tax fraud by “false enterprises”, “false exports” and “false declarations” in Beijing For the “three false” tax related illegal and criminal acts endangering the national tax security, the joint and normalized crackdown by six departments will help to improve the integrity, coordination and accuracy of the crackdown.
In addition to the cases of falsely issuing special VAT invoices exposed by the tax departments of Hainan Province and Guizhou Province, the reporter found that since this year, the State Administration of Taxation has exposed 8 major tax related violations such as falsely issuing VAT invoices, and local tax departments are also continuously increasing the investigation and exposure of cases.
Guo Huifang, director of the finance and tax research center of Hainan University, said that the tax department not only investigated and dealt with the tax related illegal acts of employees and intermediaries in the field of entertainment according to law, but also severely cracked down on the illegal acts of falsely issuing special VAT invoices, which fully shows that tax supervision and tax inspection are becoming more and more intense, and tax law enforcement is becoming more and more strict. Relying on big data analysis and intelligent monitoring and early warning, the tax department deepened the “double random and one open” supervision, built a new dynamic supervision mechanism of “credit + risk”, attacked the emergence of “fake enterprises”, “fake exports” and “fake declarations”, and maintained a high-pressure situation of severely cracking down on all kinds of tax related violations. This once again warns relevant personnel that paying taxes in good faith according to law is the obligation of every citizen. Do not take chances and touch the red line of the law.
Li Hanwen, vice president of Guizhou University of Finance and economics, said that the State Administration of Taxation has recently carried out a comprehensive digital electronic invoice pilot work in the three places, which is a good thing for the country, the people and the enterprise. Criminals exploit loopholes to falsely cheat tax, and must be dealt with with with severely. Among the cases of false Invoicing investigated and dealt with in Guizhou Province, there are false electronic special invoices for value-added tax. The normalized joint crackdown of the six departments is also an escort for the pilot of comprehensive digital electronic invoice. It is suggested to further intensify the crackdown and resolutely investigate and deal with the tax related illegal acts of falsely issuing electronic special tickets.
the linkage inspection of intermediaries reflects the “strict” formula of tax supervision
According to the news released by the Inspection Bureau of Luohe Taxation Bureau, the bureau investigated and dealt with the tax related illegal cases of “black intermediaries” in the field of entertainment led by Wang Xiaochen (male), Zhu Qiang (male) and Leng yueyun (female) according to the tax big data analysis and relevant clues. Wang Xiaochen and others falsely issued invoices for relevant employees in the cultural and entertainment field without actual business, and helped relevant employees in the cultural and entertainment field set up “shell” enterprises to evade paying taxes and seek illegal interests.
Zhang Lianqi, member of the Standing Committee of the CPPCC National Committee and vice president of the China tax society, believes that some tax related intermediaries use their professional expertise to help criminals evade taxes in the name of so-called tax planning, which is actually a crooked way to harm the public and enrich private interests. In many cases of tax evasion, we can see the shadow of such “black intermediaries”. The investigation and exposure of this typical case by the Inspection Bureau of Luohe Taxation Bureau has strong warning significance and deterrent effect.
“The tax authorities not only investigate and deal with taxpayers such as star artists and network anchors who steal and evade taxes, but also jointly investigate and deal with relevant intermediaries who help evade taxes, which fully reflects the tax authorities’ zero tolerance attitude towards severely cracking down on tax related crimes.” Yang Xiaoqiang, a professor at the school of law of Sun Yat sen University, believes that this once again warns practitioners and relevant parties in the field of culture and entertainment that with the continuous increase of tax supervision and the deepening application of tax big data, any desperate tax evasion will be severely punished according to law.
Xie bin, executive vice president of China Association of certified tax agents, said that intermediaries should have served taxpayers and payers well and promoted them to enhance their awareness of paying taxes in good faith according to law. Helping to evade taxes violates national laws and industrial norms and must be severely punished. Associations should strengthen industry management, intermediaries should strengthen self-discipline, enhance the awareness of honest practice, and abide by the bottom line of the rule of law. Not long ago, the State Administration of Taxation issued a notice on Further Strengthening the self-discipline and administrative supervision of the tax related professional service industry, put forward clear requirements and specific measures, and also stressed the need to strengthen industry supervision, strictly investigate violations of laws and regulations, and tax related intermediaries must strictly implement them.
pay equal attention to the temperature and intensity of tax “five steps” law enforcement
While exposing major tax related illegal cases, recently, tax departments in many places, including Beijing, Shanghai, Guangdong, Jiangsu and Zhejiang, issued notices urging star artists and network anchor taxpayers to self inspect, report and correct tax related problems before the end of 2021, releasing a clear signal of strengthening tax supervision.
In September this year, the general office of the State Administration of Taxation issued a notice to further strengthen the daily tax management of employees in the field of culture and entertainment. Those who can take the initiative to report and correct tax related problems in time before the end of 2021 can be given a lighter, mitigated or exempted from punishment according to law; If the tax authorities refuse to cooperate in the investigation, verification and supervision of rectification, they shall be ordered to limit the rectification according to law, and shall be submitted to the competent department of the industry and the industry association to assist in supervising and urging the rectification; If the circumstances are serious, they shall be seriously investigated and dealt with according to law.
Shi Wenwen, director of the finance and tax law research center of China University of political science and law and vice president of the finance and Tax Law Research Association of China law society, said that from the notice issued by the general office of the State Administration of Taxation to the recent notice of urging self correction issued by many local tax departments, to the exposure of many major tax related illegal cases, a mature set of star artists The “playing method” of the network anchor to strengthen supervision has clearly emerged: the tax authorities, after the analysis and evaluation of tax big data, find the existing tax related risks, first prompt and remind, then supervise and coach, and then give a warning. For those who still refuse to cooperate with the rectification after the warning, file a case for inspection according to law, and select some serious cases for public exposure.
Relevant experts said that the tax authorities have always adhered to the principles of law and regulation, combining leniency with severity, and excessive punishment in the handling of tax related cases, which reflects the unity of law enforcement temperature and strength. For example, in the handling and punishment of Zhang Heng, we should not only adhere to strict law enforcement, but also consider that Zhang Heng is one of the informants of Zheng Shuang’s tax evasion case and other relevant circumstances, which should be dealt with leniently according to law. The punishment of Huang Wei also reflects this principle.
Song Xia, a professor at the Business School of Zhengzhou University, said that with the blessing of big tax data, the five steps of reminding, urging, warning, inspection and exposure have become a mature way for the tax department to strengthen tax supervision, reflecting the idea of accurate supervision, accurate law enforcement, standardizing supervision and promoting development.
(Xinhua Finance)
