Author/Chen Yi journal/ nbsp;
On September 28th, the General Administration of Taxation issued a regular VAT invoice fraud case, at the same time, a rare exposure of three high-income tax evasion cases, involving company bosses and network anchors, released the tax collection and management of high-income people to strengthen the signal, crack down on the concealment of high-income tax and other tax-related crimes.
The first case is Anhui's cracking case of tax evasion using the "Yin and Yang contract" to conceal the income from equity transfer.
According to the public information of the General Administration of Taxation, the tax inspection department of Huainan City, Anhui Province, based on the report clues, verified that Bao, a shareholder of an Anhui pharmaceutical company, had signed an "equity transfer agreement" with Yin, and transferred 51.09 percent of his actual holding of the pharmaceutical company to Yin, with an actual transfer price of 70 million yuan. After Bao a separate forgery of the "equity transfer agreement" for tax evasion, the total amount of undertaxes was 11.7548 million yuan.
Huainan City tax inspection department in accordance with the law to bao a tax recovery, late fees and fines after the treatment of punishment decision, Bao did not pay back the tax, late fees and fines on time. The tax department then transferred the case to the public security organs for investigation, after which Bao was prosecuted by the procuratorate. After entering the judicial process, Bao paid all the taxes.
In March 2021, a district people's court in Anhui Province ruled that Bao had committed a false tax return by deception and concealment after transferring his shares in a company he held to another person, and that the amount involved was huge, and that his actions constituted a crime of tax evasion, and sentenced Bao to four years' imprisonment and a fine of 500,000 yuan.
Two other cases involved two network anchors.
According to the General Administration of Taxation, the tax department in the "double random, one open" spot checks, through the tax big data analysis found that two mainly engaged in e-commerce and live-streaming network anchors suspected of hiding personal income, change the nature of income and other ways to evade taxes.
In September 2021, the Office of the Special Agent of the State Administration of Taxation in Shanghai coordinated the tax departments of Zhejiang, Guangxi and other places to file a case against the two anchors and related enterprises in accordance with the law.
The inspection found that both anchors were suspected of illegally converting personal income into business income, making false declarations and paying less personal income tax, and the amount of tax-related is large. At present, the case is under investigation, for the investigation of tax evasion, the tax department will be seriously dealt with in accordance with the law and exposed.
The General Administration of Taxation said that in order to maintain the normal economic and tax order, tax inspection departments and public security departments around the country to continue to strengthen tax supervision of high-risk industries and individuals, crack down on VAT invoices false tax fraud and conceal high income falsely declared tax and other tax-related illegal and criminal acts, and continue to purify the tax business environment, promote social equity and justice.
In March this year, the General Office of the CPC Central Committee and the General Office of the State Council issued the Opinions on Further Deepening tax collection and administration reform, which clearly states that tax services and supervision for high-income and high-net-worth personnel should be strengthened in accordance with the law. Subsequently, including Beijing and other provinces and cities issued a deepening tax collection and management reform plan, requiring to improve the key industries, key areas of high-income high-net-worth personnel tax services and supervision level.
Recently, the General Office of the State Administration of Taxation issued a "Notice" to further strengthen the tax administration of employees in the field of entertainment. "Notice" said that to carry out regular tax risk analysis, in the near future, combined with the 2020 personal income tax settlement processing situation, the existence of tax-related risks of star artists, network anchors to carry out one-on-one risk tips and supervision and rectification, by the end of 2021 can actively report and timely correction of tax-related issues, can be light, reduced or exempted from punishment according to law.
In addition, the "Notice" proposed to carry out regular "double random, one open" tax inspection of star artists, network anchors, based on facts, based on the law, in accordance with the law to increase the investigation and prosecution of typical cases of tax evasion in the entertainment sector to deter and expose.