Reporter / Cai Yanhong
After exposed Zhu Wei, Lin Shan, Huang Wei and other network anchor taxation cases, recently, Henan, Guizhou, Hainan three local tax departments once again exposed a "black intermediary" tax violation, And two virtualized VAT special invoice cases, further standardize tax order, and create a fair legal tax environment.
Experts suggest that the tax authorities should consider the relevant departments, while strict investigating the relevant star artists, online anchor, for the "black intermediary", network platform, brokerage company and broker, including non-compliant tax policy, including non-compliance tax policy The institutions and individuals who escape taxes are firmly crackled off.
Help set up empty-shell companies to escape pay taxes
Recently, Henan Luohe City Tax Bureau Inspection Bureau issued a message, according to the tax major data analysis and related clues, in accordance with the law, in accordance with the law, in accordance with the law, "black intermediary", "black intermediary", "black intermediary", "black intermediary", is concerned, and the "black intermediary".
After investigation, since July 2019, Wang, Zhu, cold and other people used the identity information of others, through the national 11 provinces (city) registered Beijing Zesan Tax Consulting Co., Ltd., Jiujiang City Zesan Film and Television Culture Industry Park Co. Invitably invoiced in the area of cultural field, and helped relevant entertainment fields to set up "empty shell" enterprises to escape the pay tax, from the illegal interests. At present, Wang Sou, Zhu, and the three major criminal suspects have been arrested by the judiciary.
Zhang Lian, the Standing Committee of the National Committee of China, and the vice president of the China Tax Society, believes that some tax-related intermediaries use their own professional specialties to help criminals to steal taxes in the name of the so-called tax planning. In many stealing taxes, you can see the shadow of this "black intermediary". It is recommended that the tax authorities will inquire with relevant departments to strictly check the relevant star artists and network anchors. For the "black intermediary", network behind it. Platform, brokerage company and broker, including institutions and individuals who traverse taxes with irregular tax policies, are trusted.
"The tax authorities are involved in taxpayers, online anchors, etc. Yang Xiaoqiang, professor Yang Xiaoqiang, said this once again warns the cultural staff and related parties. With the continuous increase in tax regulation, the increasing tax evasion of taxation data is increasing, the tax evasion of tax evasion will be severely punished according to law.
Severely crack down on tax illegal to continue to increase exposure
Recently, the National Tax Administration Hainan Taxation Bureau Inspection Bureau jointly and public security, the People's Bank of China shall investigate and deal with the special invoice case for vacuuming transportation services, arrests 4 suspects, check 2 sets of real estate, freeze deposit of 3.37 million yuan. The criminal gang exercise 23 household transportation and rental enterprises, suspected of more than 2,000 enterprises in 28 provinces (districts and cities), including 28 provinces (districts, and city) in Beijing, with a price tax amount of 2.583 billion yuan.
The Guizhou Tax Police Department recently cracked a special invoice case with VAT, smashed three suspects such as the virtual development ticket dens, capturing the width of the width, and 2 people surrendered. The criminal gang registers 138 "empty shell" companies, adopting "quick registration, fast collection, fast virtual opening, fast flee", 2,613 voyage tax special invoices, the price tax amount is 250 million yuan, of which 30 VAT electronic special invoices, the tariff total amount is 29.948 million yuan.
It is understood that in October 2021, the Six departments of the State Administration of Taxation, the Ministry of Public Security, the Supreme People's Procuratorate were jointly held in Beijing to hit "fake enterprises" "fake export" "fake declaration", defubatory scam illegal crimes, special action summary and normal The "three fake" tax-related crimes against the social and economic tax order, endangering the national tax safety, and launched six joint normalization strikes.
According to the news released by the "Rule of Law Daily" reporter, in addition to the vaginal VAT special invoice case, the tax department exposed by the Hainan Province and Guizhou Province, 2021 Significant tax violations such as invoice cases, and the tax departments of all localities continue to increase the exposure of the case.
Guo Huifang, director of the Financial and Tax Research Center of Hainan University, said that the tax department not only investigates the tax-related violations of cultural employees and intermediaries in the field of entertainment, but also severely crackdron the illegal act of vaginal value-added tax special invoice, which fully demonstrates tax regulation and tax inspection. The intensity is getting bigger and sharper, and the tax law enforcement is getting stronger. Relying on the big data analysis and intelligent monitoring warning, the tax department deepens the "double random, one disclosure" supervision, constructs "credit + risk" new dynamic regulatory mechanism, and hit the "fake enterprise" "false export" "fake declaration" open, keep High-pressure trend of severe strikes in various types of tax violations.
Release strengthening supervision signal law enforcement temperature strength
It is worth noting that while exposure of major tax illegal cases, recently, including Beijing, Shanghai, Guangdong, Jiangsu, Zhejiang, etc., the annual tax department issued a notice, reminded the star artist, the online anchor taxpayer is at the end of 2021 Prior to self-examination, report, and correct tax-related issues, release the clear signal of the reinforced tax supervision.
Reminder, supervision, warning, inspection, exposure, and tax department "five steps" law enforcement highlight temperature and strength. In September 2021, the General Administration of Taxation Office issued a notice to further strengthen the daily tax management of employees in the field of entertainment, which can actively report before 2021 and timely correction of tax-related issues, can be degraded according to law; If the tax authorities investigates and urges rectification work to refuse to cooperate, they must be monitored according to law, and the industry authorities and industry associations will assist in urging the correction; if the circumstances are serious, they must seriously investigate and deal with law.
Director of the Finance and Taxation Research Center of China University of Political Science and Law, President President, Vice President, China Law Society, said that the notice from the General Administration of Taxation, and the recent tax department will remarkably remarkably remarkably, and then expose more The "play" of a ripening of tax-related violations, a set of "playing" to the star artist, network anchor strengthen supervision: the tax authorities have found the tax-related risks of taxation, first tips remind, and then supervise the counseling After warning, the case-based case selection is a serious exposure of the case where the case will be selected according to the law.
Experts said that the tax department has consistently adhered to the tax-related cases, and the principle of ruling, and improving the principle of improving the fines, and reflects the unity of law enforcement temperature and strength. For example, in the processing penalty of Zhang Heng, insistence on strict law enforcement, and considering Zhang Heng is one of the reporters of Zheng Shuang's tax evasion case, and is treated according to law. This principle is also reflected in the treatment of Huang Wei.
Song Xia, Professor, Professor, Zhengzhou University Business School, said that under the blessing of taxation, reminders, supervision, warning, inspection, exposure these five steps have become a "mature play" that has become the tax authority, reflects the tax department Accurate supervision, accurate law enforcement, standardizing supervision and promotion.