Source: China tax report
"Nominated for your organization? To prepare? " Since the end of 2014 2 national tax special inspection projects announced, many corporate finance manager, manager of Taxation in the exchange, tax special inspection into will talk about the content. The annual tax special inspection involves hundreds of thousands of enterprises, tens of billions of tax payment, was shortlisted for the first "tax enterprises face". This year the tax special inspection of key check which items? How to check? Enterprise how to match?
The special inspection Jianzhi six key
The mandatory inspection items: real estate and construction and installation industry; for export back (free) tax enterprise; enterprise and individual equity transfer transaction
The guidance of the inspection items: local commercial banks; high pollution, high energy consumption and excess production capacity; individual income tax on high income earners
In February 21st, the case of illegal taxation State Administration of Taxation has typical significance to 4 was carried out in the media exposure, characteristics and trends of the current tax related cases and analyzes the. Director of the State Administration of Taxation Inspection Bureau Ma Yimin said, to carry out special inspection of the tax and regional special rectification of this year. The arrangement of the real estate and construction and installation industry, the export tax refund (Exemption) enterprise equity transfer, enterprises and individuals to carry out tax special inspection. The relative chaos, within the jurisdiction of the taxation order more centralized tax violations area organize regional tax special rectification. At the same time, strengthen the inspection work of key tax source enterprises, continue to select the part of key tax source enterprises carry out tax inspection, the focus for the inspection of its core businesses and core business.
The above said Ma Yimin actually published 2014 key projects of national tax special inspection, immediately aroused wide attention editions. In February 28th, the State Administration of Taxation issued "notice about carrying out the 2014 national tax special inspection work" (tax 2014) total hair (No. 31, hereinafter referred to as document No. 31), clearly defined national tax special inspection of the project and work arrangements. For a time, a special inspection of the tax has become the focus of enterprises, a lot of the media widely reported.
The reporter learns, 2014 tax special inspection program industry includes 3 mandatory inspection items and 3 guiding inspection project. 3 mandatory inspection items are: real estate and construction and installation industry; for export back (free) tax enterprise; enterprise and individual equity transfer transaction. 3 guiding check project is: the local commercial bank; high pollution, high energy consumption and excess production capacity; individual income tax on high income earners. Mandatory inspection items are all provinces should be carried out in accordance with the requirements of the State Administration of Taxation shall check the project. Check the project guidance is all in accordance with the requirements of the State Administration of Taxation in light of the local actual situation, choose 1 ~ 2 of the special inspection of the project.
We made a comparative analysis of the 2013 and 2014 tax special inspection scope, formed in 2013 and 2014 tax special inspection table of key, the convenience of readers. In addition, we also to tax special inspection scheme since 1997 issued by the State Administration of taxation are analyzed, found that many industry has been repeatedly "the list", see the specific circumstances of tax special inspection industry (project) list list. Among them, from the real estate industry since 2002 was incorporated into the tax special inspection, this year is the 12 year in a row to be incorporated into the scope of examination.
"This year's export tax refund (Exemption) for the first time, all enterprises are listed as tax mandatory inspection scope, shows that in the current international and domestic economic situation is complex, the tax authorities to strengthen the export refund (Exemption) of tax management and combat export tax fraud prevention very seriously." Tax experts Wang Wenqing said, in recent years, in the national tax special inspection work, the export tax refund (Exemption) are among the key enterprise projects, but involves only part of the enterprise or industry, such as the 2013 electronic, clothing products included in the focus of the inspection scope, 2012 will be electronic, clothing products, furniture in focus inspection range. But 2014 is different from the past, will be the first of all export back (free) tax enterprises included in the mandatory inspection range, no longer distinguish industry.
This year the high pollution, high energy consumption and excess production capacity was incorporated into the inspection project guidance also eye-catching. This shows that in the environmental situation is increasingly grim situation, strengthening tax regulation through tax inspection, promote the transformation and upgrading of enterprises were high hopes.
In addition to the implementation of the tax special inspection project outside the industry, the State Administration of Taxation required to carry out special rectification of regional tax. There are three key this year: one is illegal behavior, such as tax Xukai tax fraud prone, prone area; two is the market involves the purchase of agricultural products, mineral products and the purchase and sale of refined oil business is more concentrated areas and related professionals; three is "to replace business tax with value-added tax(VAT)" pilot industry more concentrated area. At the same time, the State Administration of Taxation will choose the part of key tax source enterprises to carry out special inspections of the tax, the tax authorities will be combined with the local area around the tax sources selected parts of key tax source enterprises carry out tax special inspection.
Not only check one year, also not find a tax
The annual check: 2012 and 2013 annual, found that major tax violations clues, goes back to the previous year or extension to 2014
The check tax: business tax, value-added tax, corporate income tax and personal income tax and other taxes involved in the inspected enterprises
31 documents, tax special inspection of the time range of 2012 and 2013 annual, found that major tax violations clues, goes back to the previous year or extension to 2014.
In the industry, tax inspection, tax authorities will not only focus on a certain taxes enterprises involved, but check the enterprise all tax
