Experience of being audited by the tax bureau

0 1, the tax bureau raided! Investigate the private collection records of this enterprise 10.

Recently, the Second Inspection Bureau of Xiamen Taxation Bureau inspected an enterprise that used personal bank cards to conceal its income.

What happened roughly:

1.In May, 2020, Xiamen Taxation Bureau received a real-name report letter, and the initial inspection by the Taxation Bureau found that the long-term loss of the enterprise failed, which was unreasonable.

2. The tax bureau interviewed the informant and provided three boxes of information:

Including 143 warehouse receipt stub, 7 warehouse account books, 3 bank statements, 1 purchase order (contract), receipt and financial copy of 101warehouse receipt of Xiamen J Company in recent years.

It is also said that Xiamen J Company has two sets of internal and external accounts. Although the internal account records are not standardized, the relevant vouchers such as delivery and collection are kept.

3. The tax bureau confiscated the company account book 10, and collected the running details of individual bank accounts such as legal persons and cashiers according to law.

The tax bureau cooperates with the third-party technical department and uses data processing software to compare the similarity between voucher information and bank account running water data for batch processing. After analysis and comparison, the corresponding collection "imprint" has been found in the running water information of most related accounts.

After verification, Xiamen J Company collected sales money from employees' private accounts during the period of 10, and concealed sales income of 52.9007 million yuan. Punishment: pay back the tax11982,700 yuan, plus a late payment fee and a fine of 9,053,200 yuan.

However, 202 1 will not only strictly check the tax avoidance of private households, but also check the collection records of private accounts many years ago (not just five years, maybe ten years, more likely indefinitely).

In other words, companies that have successfully used private accounts to avoid taxes before will also be investigated!

In 2002, the state issued four policies to supervise private transactions. In 2022, private tax avoidance will be a catastrophe.

In April of 20021year, the tax bureau announced the tax inspection trend in 20021year. Among them, the key points are clear: focus on investigating and dealing with tax-related illegal activities such as making false invoices (and accepting false invoices), concealing income, falsely listing costs, maliciously planning taxes by using "tax depressions" and related transactions, and evading taxes by using new business models.

And 20021Shanghai municipal people's government issued the tax payment service and supervision for high-income and high-net-worth personnel.

On the basis of "credit+risk" supervision, strengthen the risk analysis of tax big data in view of the above key areas, and appropriately increase the proportion of "double random and open" spot checks according to tax risks. Adhere to "risk-free entry" and prevent arbitrary law enforcement, and no obvious doubts and clues about tax violations have been found. Generally, it is not recognized as the object of inspection, and efforts are made to guide tax compliance.

In fact, as early as 20 19, the People's Bank of China, the Ministry of Industry and Information Technology, State Taxation Administration of The People's Republic of China and the State Administration of Market Supervision launched the enterprise information networking verification system.

The system has covered almost all banks, and based on this system, cooperation in corporate and personal account services and credit information sharing has been increased.

First, enterprises can only open one basic deposit account, and large and suspicious transactions can be directly monitored.

Only one basic enterprise account can be opened, and enterprises should be severely cracked down on multi-head account opening, disorderly account opening, renting, lending and selling accounts, and a joint punishment mechanism for corporate information enjoyment and corporate bank account violations should be established, so that anonymous accounts and pseudonyms have no place!

Large transfer payments are reported by financial institutions connected to the payment transaction monitoring system through related systems. And report to the head office of China People's Bank on the second working day of the trading day. Then the bank and tax began to review together.

So how much is a large sum of money? According to the Measures for the Administration of Large RMB and Suspicious Payment Transaction Reports issued and implemented by the People's Bank of China:

Second, WeChat and Alipay records will also be monitored.

According to the Notice of the People's Bank of China on Relevant Requirements for Large-value Transaction Reports of Non-bank Payment Institutions issued by the People's Bank of China on 20 18, large-value transactions and suspicious transactions generated by transfers from third-party payment institutions such as WeChat and Alipay will also be strictly investigated!

It is worth noting that on February 24th, 20021,Sichuan Provincial Taxation Bureau signed a data sharing agreement with Sichuan Supervision Bureau of China Banking Regulatory Commission. On July 9th, Sichuan Provincial Taxation Bureau and Chengdu Branch of People's Bank of China held a signing ceremony of a memorandum on data exchange and cooperation in Chengdu.

Now with the seamless connection of banking, taxation and big data. At that time, as long as the tax bureau wants to check, all the transaction records of 10 will be hidden! Even the slightest trace is easy to find! In 2022, the tax avoidance method imposed by private households is really no longer safe.