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Fraudulent invoicing does not create a tax liability and is not subject to tax? Unraveling the Roots of Fraudulent Tax Losses
How to recognize the loss of national tax in false invoicing cases is always a controversial topic. Recently, Changsha Municipal Taxation Bureau announced six tax audit cases, and determined that six companies have falsely issued VAT invoices to the outside world, because there is no real production and operation business, and in essence, no VAT taxable behavior occurs, therefore, no corresponding VAT tax obligation arises, and the falsely issued VAT invoices are not subject to VAT. In this paper, we will analyze the root cause of national tax loss in the false invoicing cases.Nov. 26, 2023, 10:13 p.m.
1787Views
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If you bring the head, hoof and tail, you don't count the pig's white strips? Approved deduction of input tax on agricultural products involves hidden tax risks
Since 2012, the pilot work of approved deduction of input tax credits for agricultural products has been carried out in a number of industries nationwide, and is currently at the stage of authorizing provinces to select the scope of products to be piloted on their own. In practice, it is found that localities have the right to independently delineate the scope of agricultural products to which the policy of approved deduction of input tax amount can be applied, but these provisions are rather sketchy, and there will be deviation in the interpretation and cognition between tax authorities and taxpayers within a province as to whether a product belongs to the scope of approved deduction, which leads to great uncertainty in the application of approved deduction by taxpayers, and may result in the application of approved deduction being The tax authorities may deny the application of the approved deduction, which may result in the payment of back taxes, late payment fees or even the risk of tax evasion.Nov. 26, 2023, 10:02 p.m.
2391Views
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If the tax payable is zero after the land value-added tax is settled, can late payment charges be imposed on the unpaid tax in the previous period
Recently, China Tax Lawyer received a tax consultation in which a real estate development enterprise expected to settle the land value-added tax (LVAT) at zero after the completion and acceptance of the project, so it applied to the local government for a temporary non-declaration of payment of pre-payment of land value-added tax (LVAT), and was granted permission to do so. Later, with the reform of consolidation of tax authorities, the consolidated tax authority denied the previous determination that the taxpayer had not declared the prepayment and demanded the taxpayer to pay late fees for the non-payment of prepayment. The question is whether the taxpayer is still required to pay the late payment fee when the land value added tax is already zero. And can the behavior of the pre-reform tax authority constitute a reasonable reliance interest of the taxpayer?Nov. 26, 2023, 9:40 p.m.
1811Views
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Case analysis of the false opening criteria of truthful opening, explaining the risks and countermeasures in the act of opening.
With the reply of the Research Office of the Supreme People's Court and the clarification of the guiding cases, the behavior of dependence and truthful issuance is not recognized as the criminal act of false issuance because it does not cause the loss of tax. However, the practice of "truthful opening" behavior, the caliber is still narrow. In the face of the defendant and his defense put forward belongs to the "truthful opening" claim, the judicial organs is how to identify the actual transaction mode, on what grounds to deny, there is no space for defense, it is worth studying.Nov. 26, 2023, 8:46 p.m.
1665Views
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Three major tax risks of payroll tax planning as false invoices to pay wages are jailed
Many enterprises, especially sole proprietorships and partnerships, require employees to provide invoices of not less than the amount of wages when they are paid, on the one hand out of the need to help employees avoid personal income tax, and on the other hand in order to inflate the cost of the enterprise and increase the pre-tax deduction. Recently, an enterprise was sentenced for accepting false invoices for wages, and the court found that the enterprise constituted the crime of false invoicing and sentenced the main responsible person to 2 years and 6 months of imprisonment. As a matter of fact, invoice-for-salary has become an open secret to avoid payroll tax, which is characterized by the fact that it is not legal and compliant in itself, and bets entirely on the intensity of the tax authorities' audit, hiding serious administrative and criminal risks.Nov. 26, 2023, 6:24 p.m.
1712Views
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Qinghai Shanghai and other places of the platform economy frequent mine, tax enterprise service platform how to isolate the false open criminal liability
The epidemic has promoted the development of the digital economy, and new types of business such as Internet taxation, flexible labor, network freight, cloud crowdsourcing, etc. are rapidly developing on the wind of favorable national policies. However, capital disordered expansion buried hidden dangers, digital economy, platform economy compliance still has a fairly long way to go, especially tax compliance should be paid attention to. And in this process from disorder to standardization, some unscrupulous elements use the digital economy, platform economy coat to engage in illegal and criminal behavior and the whole industry has a negative impact, and some platforms in the operation process of non-compliance behavior is also gradually exposed. This article will analyze the prevention and resolution of tax risks under the digital economy and platform economy by taking recent cases as an entry point for the readers.Nov. 26, 2023, 6:17 p.m.
1528Views
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The invoice obtained by illegal "planning" is considered to be false invoicing, how should the enterprise respond to the lack of inputs?
Because most of the cases of false VAT invoices are accompanied by the phenomenon of fund return, the tax authorities pay special attention to the flow of funds when dealing with this type of cases, but does it necessarily belong to false invoicing as long as there is the apparent behavior of fund return? If it is really difficult for enterprises to obtain input invoices, how should they respond? In the situation of the tax authorities to crack down on the case of false invoicing, how should enterprises carry out risk prevention?Nov. 26, 2023, 6:11 p.m.
1601Views
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VAT levied or not levied on a company's investment in an intangible asset at value
VAT levied or not levied on a company's investment in an intangible asset at valueNov. 26, 2023, 5:55 p.m.
2933Views
