What does it mean not to change the true responsibility of the declarant?

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Taxpayers cannot ignore these five regulations to enjoy tax preferential rights

Li Xin/2017-07-23 1917 0 Text large, normal small

Tag: Interpretation of tax preferential tax law

Statement: This article is written by the author of Hui Shuo. The views are personal and do not represent China. Accounting perspective. Some of the pictures in this article come from the Internet, thanks to the original authors.

Introduction: The right of taxpayers to enjoy tax preferences in accordance with the law is an important right granted to taxpayers by the Tax Collection and Administration Law. When taxpayers enjoy tax reductions and exemptions in accordance with the law, they need to pay special attention to five regulations.

The right of taxpayers to enjoy tax preferences in accordance with the law is an important right granted to taxpayers by the Tax Collection and Administration Law. In recent years, the state has adopted a series of fee and tax reduction measures and issued a large number of tangible policy red envelopes to taxpayers, further stimulating market vitality, promoting supply-side structural reform, promoting economic transformation and upgrading, and encouraging "mass entrepreneurship and innovation" . Since 2017, the Ministry of Finance and the State Administration of Taxation have successively formulated and issued a series of tax reduction and exemption policies in accordance with the decision of the State Council executive meeting to "implement six tax reduction policies", which are powerful, wide-ranging and long-term. Taxpayers who accept "policy red envelopes" and enjoy tax preferential rights must comply with the provisions of tax laws.

On April 24, 2015, the 14th meeting of the Standing Committee of the 12th National People's Congress issued the "Decision on Amending Seven Laws including the "Port Law of the People's Republic of China" ", revised Article 33 of the "Tax Collection and Administration Law", and canceled the clause in the original "Tax Collection and Administration Law" that taxpayers "apply in writing for tax reductions and exemptions" and that tax reductions and exemptions must be "approved by the tax reduction and exemption review and approval authority" . Amend this article to read: Taxpayers shall apply for tax reduction and exemption in accordance with the provisions of laws and administrative regulations. Decisions on tax reductions and tax exemptions made by local people's governments at all levels, competent departments, units and individuals of people's governments at all levels in violation of laws and administrative regulations are invalid and shall not be implemented by the tax authorities and shall be reported to the tax authorities at the higher level.

From the announcement in October 2014 to the document No. 23 in February 2016, the tax administrative approval system has undergone two years of reform, and now there are only 7 administrative licensing and difficulty relief approval items left. In other words, in the current tax exemption and exemption approval, except for those that are expressly stipulated by law and require approval for hardship exemptions, all other policy exemptions and exemptions have been changed to a filing system. When taxpayers enjoy tax reductions and exemptions in accordance with the law, they need to pay special attention to five regulations:

One: Tax reductions and exemptions must also be filed in accordance with the law.

The "Tax Collection and Administration Law" stipulates: Taxpayers must truthfully handle tax returns and submit tax returns in accordance with the declaration deadlines and declaration contents determined by laws and administrative regulations or by the tax authorities in accordance with laws and administrative regulations. , financial accounting statements and other tax information that the tax authorities require taxpayers to submit based on actual needs. In the "Implementation Rules of the Tax Collection and Administration Law", it is clearly stipulated that if taxpayers have no tax payable during the tax period, they should also file tax returns in accordance with regulations. Taxpayers who enjoy tax reductions and exemptions must file tax returns in accordance with regulations during the period of tax reductions and exemptions. For taxpayers who enjoy tax preferences, when making tax returns, they cannot simply make a zero declaration or declare based on the actual amount of tax paid after reduction. Instead, they must make a full declaration in accordance with the requirements of the Tax Collection and Administration Law and the tax return form. Amount, full declaration, and detailed declaration of tax exemptions and exemptions.

In addition, taxpayers also need to pay attention to the specific regulations of their province. For example, the "Interim Measures for the Administration of Local Tax Declaration of Anhui Province" (Anhui Provincial Local Taxation Bureau Announcement No. 13 of 2016) stipulates that taxpayers who have no tax payable during the tax period should also handle tax declarations in accordance with regulations.

Taxpayers who enjoy tax reductions and exemptions must file tax returns in accordance with regulations during the period of tax reductions and exemptions. Taxes such as urban maintenance and construction tax, education surcharge, and local education surcharge levied with value-added tax and consumption tax are exempt from zero declaration. For example: small and micro enterprises in Anhui Province are exempt from value-added tax, urban construction tax, education surcharge, and local education surcharge if they pay 30,000 yuan per month and 90,000 yuan per quarter; they are exempt from zero declaration; if the monthly payment exceeds 30,000 yuan, it is insufficient. 100,000 yuan, or more than 90,000 yuan but less than 300,000 yuan on a quarterly basis, non-zero value-added tax declaration, urban construction tax tax declaration, education surcharges and local education surcharges must be declared in full first, and exemption and reduction declarations must be made simultaneously.

Second: Taxpayers are responsible for the authenticity and legality of tax exemption materials.

The "Measures for the Administration of Tax Reductions and Reductions" (State Administration of Taxation Announcement No. 43 of 2015) stipulates that taxpayers applying for approved tax reductions and exemptions shall submit a written application to the tax authorities within the tax reduction and exemption period specified in the policy. Apply and submit corresponding materials as required. If taxpayers submit attachment materials or filing materials with their tax returns for filing, they shall submit relevant materials in accordance with the law within the tax exemption period specified by the tax authorities. At the same time, it is stipulated that regardless of whether it is an approval-type tax reduction or a filing-type tax reduction or exemption, taxpayers shall bear responsibility for the authenticity and legality of the submitted materials. The tax authorities’ review of tax reductions and exemptions for approval is related to the relevance of the legal conditions for tax reductions and exemptions, and the materials provided for tax reductions and exemptions for filing are complete. The tax authorities’ review actions do not change the taxpayer’s true reporting responsibility.

Third: Tax reduction and exemption information must be kept on file for 10 years.

Archiving tax reduction and exemption materials for future reference is an important obligation for taxpayers to enjoy tax benefits. Even if the taxpayer has submitted the information to the tax authorities for approval or filing, all information must be retained for future reference. If the information is not retained for future reference, or the information is incomplete, or inconsistent with the actual situation, or is not attached to the information retained by the tax authorities, you may face the risk of canceling the tax benefits and recovering the tax exemptions and exemptions you have enjoyed.

The "Measures for the Administration of Tax Reductions and Reductions" stipulates: Taxpayers who enjoy tax reductions and exemptions under the approval category or the filing category are obliged to retain materials that meet the conditions stipulated in the policy for future reference. If taxpayers are unable to provide relevant supporting materials in the subsequent management of the tax authorities, they shall not continue to enjoy tax reductions and exemptions, and the tax reductions and exemptions already enjoyed will be recovered and handled in accordance with the relevant provisions of the Tax Collection and Administration Law. The "Announcement of the State Administration of Taxation on the Issuance of Measures for the Handling of Preferential Corporate Income Tax Policy Matters" (State Administration of Taxation Announcement No. 76 of 2015) stipulates that enterprises shall provide retained information within a time limit as required by the tax authorities to prove that they comply with the preferential tax policies. condition. If an enterprise cannot provide information retained for future reference, or the information retained for future reference is inconsistent with actual production and operation conditions, financial accounting, relevant technical fields, industries, catalogs, qualification certificates, etc., and cannot prove that the enterprise meets the conditions for tax preferential policies, the tax authorities will recover the tax benefits it has enjoyed. Tax exemptions and reductions shall be made in accordance with the provisions of the Tax Collection and Administration Law. The "Tax Collection and Administration Law" stipulates: If taxes are not paid or underpaid due to errors in calculations by taxpayers or withholding agents, etc., the tax authorities may recover the taxes and late payment fees within three years; the cumulative amount of unpaid and underpaid taxes For more than 100,000 yuan, the tax recovery period can be extended to five years.

The retention period of the information retained by the enterprise for reference is 10 years after receiving the preferential treatment. For preferential items that are different from tax law provisions and accounting treatment, the retention period is 10 years after the expiration of the preferential period.

Fourth: Taxpayers can enjoy tax reductions and exemptions in accordance with the law. Those who have not enjoyed tax reductions and exemptions can be retroactively exempted.

The "Tax Reduction and Reduction Management Measures" stipulates: Taxpayers can enjoy tax reductions and exemptions in accordance with the law, but if they do not enjoy the benefits and pay more taxes, the taxpayer may apply for tax reduction or exemption within the time limit specified in the Tax Collection and Administration Law. Refund of overpaid taxes. The "Tax Collection and Administration Law" stipulates that if a taxpayer pays more than the tax payable, the tax authority shall immediately refund it upon discovery; if the taxpayer discovers it within three years from the date of settlement of tax payment, the taxpayer may request the tax authority to refund the overpayment. The tax plus bank deposit interest for the same period shall be refunded immediately by the tax authorities after timely verification; if it involves withdrawal from the treasury, it shall be refunded in accordance with the provisions of laws and administrative regulations on treasury management. The "Implementation Rules of the Tax Collection and Administration Law" stipulate that the tax refund for overpaid taxes plus bank deposit interest for the same period does not include settlement tax refunds, export tax refunds and various tax reductions and exemptions caused by prepayment of taxes in accordance with the law.

Therefore, for taxpayers who can enjoy tax reductions and exemptions in accordance with the law, but do not enjoy the benefits but overpay taxes, the taxpayers can apply for tax reductions and exemptions within three years and request a refund of the overpaid taxes, but bank deposit interest for the same period must not be added.

Fifth: Any changes in tax exemption status must be reported in a timely manner.

The "Measures for the Administration of Tax Reductions and Reductions" stipulates: When taxpayers enjoy tax reductions and exemptions, they must report to the tax authorities in a timely manner. If a taxpayer's actual business operations do not meet the conditions prescribed for tax reduction or exemption, or if a taxpayer obtains tax reduction or exemption by deceptive means, if the conditions for enjoying tax reduction or exemption fail to be reported to the tax authorities in a timely manner, or if the taxpayer fails to perform tax reduction or exemption on its own in accordance with the relevant procedures, the tax authorities shall It will be handled in accordance with the relevant provisions of the Tax Collection and Administration Law. The "Measures for the Handling of Enterprise Income Tax Preferential Policies" stipulates: During the follow-up management of the tax authorities, if it is discovered that the tax benefits enjoyed by an enterprise do not meet the conditions stipulated in the tax law, it shall be ordered to stop enjoying the benefits and recover taxes and late fees. If it is fraud, it will be dealt with in accordance with the relevant provisions of the Tax Collection and Administration Law.

The "Reply of the State Administration of Taxation on the Issue of Recovery Period for Undeclared Taxes" ([Guo Shui Han [2009] No. 326) stipulates that "the failure of taxpayers to file tax returns results in non-payment or underpayment of tax payable" If the situation does not constitute tax evasion, tax resistance or tax fraud, the recovery period shall be in accordance with the spirit of Article 52 of the Tax Collection and Administration Law, which is generally three years and may be extended to five years under special circumstances." For those who fail to report changes in a timely manner, resulting in non-payment of underpaid taxes, the tax authorities will collect taxes and late payment fees within three years in accordance with the law; if the cumulative amount of unpaid and underpaid taxes exceeds 100,000 yuan, the collection period can be extended to Five years. Taxpayers who “deceive” or “deceive” taxpayers to obtain tax exemptions shall be deemed to be tax evaders in accordance with the provisions of the Tax Collection and Administration Law. If a taxpayer evades taxes, the tax authorities shall recover the taxes that he or she fails to pay or underpays, as well as late payment fines, and shall impose a fine of not less than 50% but not more than five times the amount of the tax that he or she fails to pay or underpays; if a crime is constituted, he shall be investigated in accordance with the law. criminal responsibility.

Li Xin

Mortal people talk about taxes. Mortal people talk about taxes. Taxes are with mortals. Worked at the Local Taxation Bureau of Anqing City, Anhui Province. He has been working as a tax collector for 23 years and has never stopped. WeChat public...

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Author

Li Xin

Mortal people talk about taxes, and taxes are about ordinary people. Worked at the Local Taxation Bureau of Anqing City, Anhui Province. He has been working as a tax collector for 23 years and has never stopped.

WeChat public account: Fanrenxiaozhan

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