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Starting from January 1 next year, the unpaid tax of more than 100,000 yuan will be included in the "blacklist" of major tax violations.
The Daily Economic News (Micro-Signal: NBDNews) Reporter learned that recently, the State Administration of Taxation issued the "Measures for the Information Disclosure of Major Taxes and Unturnworthy Cases" (Hereinafter referred to as the "Measures"), According to the actual work situation, "the criteria for avoiding the recovery of tax owed in major tax violations and realtime cases were revised of" the amount of tax owed more than 1 million yuan "to" the amount of Taxes were more than 100,000 yuan. "These" Measures "will be implemented on January 1, 2019.
According to the "Measures", taxpayers who are in charge of more than 100,000 yuan, the tax credit level is reasonably priced as D, and the corresponding D-level taxpayer management measures are applied.
Q: What are the consequences of the tax credit rating of these?
A: For taxpayers whose tax credit rating is, the tax authorities should take the following measures:
(1) In accordance with the provisions of Article 27 of the measures, the list of Class D taxpayers and their directly responsible persons shall be disclosed, and the tax credits of other taxpayers registered or directly responsible for the operation shall be reasonably prohibited as Class D;
(2) The special invoice for the use of value-added tax should be handled according to the general taxpayer policy in the counseling period, and the use of the ordinary invoice will be subject to the old-time supply and severe payment (inspection) Of limited quantities;
(3) strengthening the review of export tax audit;
(4) strengthening tax assessment and strictly reviewing the various materials included through it;
(5) If it is included in the main monitoring objectives, the frequency of inspection and inspection, and discovers violations of tax violations, the minimum standards within the prescribed penalty chain will not apply;
(6) informing the relevant departments of the tax credit evaluation, suggesting to work, invest and finance, get government supply of land, import and export, entry and exit, register new companies, project bidding, government procurement, obtain honors, Security licenses, production licenses, restrictions or prohibitions on employment qualifications, qualifying examinations, etc .;
(7) The D-level evaluation will be retained for 2 years, and the third-year tax credit will not be evaluated as Class A;
(8) Joint disciplinary measures implemented by the tax authorities and relevant departments, and other strict management measures adopted in accordance with the actual situation.
According to the Memorandum of Understanding on the Implementation of Joint Disciplinary Measures against Parties in Major Tax Infringement Cases issued by the National Development and Reform Commission in 2014, the D-level taxpayers will face a number of disciplinary measures: such as preventing exit, restricting the Holding of relevant positions, financial institution financing credit reference, prohibiting some highly-consumed behaviors and so on.
Unforeseen cases will increase
The "Measures" indicated that the taxpayers must maintain tablets and adopt the means of transferring or securing property, which prevents the tax authorities from recovering the unpaid taxes. If the amount of tax is more than 100,000 yuan, the amount of the standard will be liable by the original the amount of tax payment of more than 1,000,000 yuan is narrow down to "the amount of tax guilty There were more than 100,000 yuan. "
Yang Moru, a special researcher at the State Administration of Taxation, told reporters that the number of people that will be blacklisted will increase in the short term, but it will also increase the tax agreement of the parties. In the long run, It will also raise the awareness of taxation in the whole society.
Luo Zhiheng, a researcher at Evergreen Research Institute, also told reporters of the Daily Economic News (Micro-Signal: NDDNews) that the amount of the normal amount will lead to an increase in the number of traffic jams, but this increase does Not mean that the normal narrowing leads to an increase in illegal and intransitive behavior. It only reflects the strict regulation.
Luo Zhiheng said that the direction of China's tax system construction is: a simple tax system, a wide tax base, low tax rate, and strict collection and management.If the crackdown on tax violations is not strengthened, the illegal cost of The taxpayer will be low, and the tax law agreement will be low, which is not conducive to Fair Competition.
In addition, there are eighth cases included as "significant tax liability and transport services", such as fraudulently receiving national export tax refusals, refusing to pay taxes in a violent or threatening manner, incorrectly opening special tax invoices or virtual opening in order to reprimand The export tax repayment, other invoices for tax deduction, etc., the tax credit level of the taxpayers is justified as the grade, and the corresponding d-level taxpayer management The principal tax violations and intrestrial behaviors are also known as the "blacklist" system.
The tax credit level is set at four levels A, B, C, and the tax authorities of the D-level taxpayers will strengthen the supervision of the use of special VAT invoices, export tax refinement, tax assessment, etc. In addition, the tax authorities and the relevant departments implement joint disciplinary measures.
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In October, Yu Haichun, deputy director of the Inspectorate of the State Administration of Taxation, introduced the implementation of the "blacklist" of tax violations at the fourth quarter press conference of the State Administration of Taxation. He said that since the implementation of the "blacklist" system in 2014, the number of cases announced by tax authorities at all levels had reached 13,468, of which 3,389 were added in the third quarter of this year, an increase of 131% The previous quarter.
According to credit China, 730 new parties involved in major tax violations were added in October, and three were withdrawn.
Prevent exit, limit housing, and so on.
What are the consequences of the "blacklist" of tax violations? What penalties will be imposed?
According to the Memorandum of Cooperation on the Implementation of Joint Disciplinary Measures against Parties in Major Tax Importance Cases, the implementation of the main body of the serious antitrust entities that the ability to perform but refuses to perform is to prevent the exit from the territory, To restrict the purchase of real estate, take the plane, take the soft soft train, and use the G-head EMU. Seating and other emus with more than one seat, travel vacations, staying in hotels above the star level and other high-user behaviors.
No Deputy Director of the Financial Research Department of the Institute of Finance and Economics of the Chinese Academy of Social Sciences, Daixin tells the Daily Economic News (Micro-Signal: NBDNews) that linking the taxi blacklist with social integrity can effectively eliminate tax evasion and limit high consumption behavior. Adding living and working costs to tax evaders, these people want about the pros and cons and ultimately help guide the taxation of integrity.
The reporter noted that in November, five major tax cases were announced in Shijiazhuang City, Hebei Province, Shijiazhuang Ganghong Trading Co., Ltd., Shijiazhuang City Blunt Zhuo Trading Co., Ltd., Shijiazhuang Yuki Trading Co., Ltd., Hebei Tianyi Trading Co., Ltd., Shijiazhuang TooOxiang Trading Co., Ltd. Legal Man Wang Mou, Mi Mao, Yuan Mao, Wang Mao, Shi Mao carried out the control, and prevented the exit of 5 people throughout the year.
Zhang Liaki, member of the Standing Committee of the National Committee of the Chinese People's Political Consultative Conference and Managing Partner of Ruihua Certified Public Accountants, said that it is very useful for adult economies to use "blacklists." Once the crimes are uncomfortable in many places, daily consumption, life and normal operation of the company will be affected. Our country now uses a joint disciplinary approach, with more than one dozen departments involved, the advantage is to make the trustworthy all the way, so that the traffic can not move.
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