? ? ? ? Just now! Wang Jun announced that the fourth phase of the “gold tax” will be completed by the end of this year! And build taxpayer “one – person file”! From now on, taxpayers should pay close attention to self-inspection!

01

? ? ? ? Official announcement! The fourth phase of the gold tax will be completed by the end of the year!

? ? ? ? Highlight!!

? ? ? ? 1. Build an integrated application platform with the taxpayer side service platform, the tax person-side working platform and the national economic governance advice platform as the main body, covering all links, all processes, all taxpayers and all tax payers, so as to realize the organic integration of various collection and administration systems, promote the efficiency of collection and administration to double, and effectively serve the national macroeconomic decision-making and governance.

? ? ? ? 2. Build a personal income tax information cloud platform, integrate taxpayer identity, unit, family, personal income and other data from different departments, and build a national “one-person file” for individual taxpayers. It has realized the transformation from “people looking for numbers” to “people looking for people” confirmation.

? ? ? ? 3. Change the previous state of “each department fighting for itself” in the field of tax collection and administration, adhere to “multi-arms integrated warfare”, and improve the efficiency of tax collection and administration.

? ? ? ? 4. Chinese tax authorities are developing “Golden Tax Phase IV” (Smart Tax), which will be basically completed by the end of this year.

02

? ? ? ? Strict management! Business comprehensive monitoring!

? ? ? ? The third phase of Golden tax realized the integration and unification of national tax and local tax data, and its function was to fully monitor the business process of the tax system. The fourth phase of the Gold tax will not only include the tax, but also include the “non-tax” business to realize a more comprehensive monitoring of the business. At the same time, a channel for information sharing and verification among various ministries, the People’s Bank of China, banks and other participating institutions has been built to realize three functions: mobile phone numbers of relevant personnel of enterprises, tax payment status of enterprises, and verification of enterprise registration information.

? ? ? ? Director Wang Jun made a speech at the 50th Annual Meeting of the Asian Tax Administration and Research Organization (SGATAR), and further elaborated on the practice and vision planning of “Gold Tax Phase IV”. To sum up, it is to focus on the goal of building smart taxation and promote the “two, three, four integration”.

? ? ? ? This means that more data of the enterprise will be mastered by the tax bureau, and the monitoring will be all-round and three-dimensional. In the future, it will not work to move the “crooked mind” on the tax.

03

? ? ? ? Pay attention! September 27 from this 7 tax avoidance method to check will be punished!

? ? ? ? 1. Buy invoices some enterprises a lack of costs, think of buying invoices, but you do not know that the point of tax, is not enough to fine. And buy the invoice is a false invoice, may also bear criminal responsibility. Even if you go account, signed the contract, the flow of goods can not be consistent, a check a quasi.

? ? ? ? 2. Invoicing and invoicing

? ? ? ? Folio and ring invoicing, to put it plainly, is based on the absence of real business, I issue to you, you issue to me or add a third party. Although they are closed-loop deductions and ultimately do not underpay taxes, deferred taxes are still treated as overinvoicing under administrative law. Use the above method of “tax avoidance” enterprises, should pay attention to, once investigated, not only your income to transfer out, you issued invoices to pay taxes, but also face a huge fine, really more than worth the loss!

? ? ? ? 3. Deliberately use cash/personal card to pay wages in order to avoid taxes, some companies deliberately use cash/personal card to pay wages, once checked, a clear eye look at the accounting is problematic. Now what era, but also found gold, using this method to avoid tax, is not equal to say that the company has problems? Note that the following nine types of transactions are subject to audit

? ? ? ? 4. Some enterprises think they are very clever, false invoices, the other side does not make money, directly fill in the receipt into the account, think the account is done flat, everything is OK! I’m just curious about how you pay your bills, pay your wages in cash or pay your loans in cash. Once caught, frequent cash payments or large cash payments will not only involve the falsification of invoices, but also may involve a series of problems such as underpayment of social security, underpayment of personal income tax. Fines are inevitable, and the person responsible may be put in jail.

? ? ? ? 5. Everywhere to find invoice tax offset some enterprises in order to pay less tax, it is really the “tax avoidance” to use the extreme. For example: the employee’s salary is 7,000 yuan, of which 2,000 yuan must be paid by ticket. In the long run, your company’s expenses will not be abnormal?

? ? ? ? 6. A large number of employees zero tax declaration Some companies in order to avoid tax, long-term zero tax declaration, employees’ wages used to be below 3500 yuan, now it has been increased, are below 5000 yuan, always follow the tax threshold, do not check who you check!

? ? ? ? 7. Some enterprises in order to pay less tax, on behalf of people to pay social security, one is, the enterprise can be fair and square to do the wage tax offset (social security payers’ wages are generally in the form of cash balance); Second, social security can be paid on behalf of a fee. In this small series can only say, once investigated, not only suspected of tax evasion, but also suspected of insurance fraud, at that time is not only a fine so simple, but also face criminal penalties.

04

? ? ? ? The fourth phase of the Golden tax is coming! How should companies respond?

? ? ? ? The fourth phase of the gold tax is coming. Enterprises should check themselves in time from the following 4 aspects to prepare for a rainy day!

? ? ? ? 1. VAT mainly carries out self-examination from two aspects of input tax and output tax;

? ? ? ? 2. The enterprise income tax mainly carries out self-inspection from the aspects of income, cost and expenses;

? ? ? ? 3. Individual income tax mainly carries out self-examination from the aspects of whether it is withheld and paid in accordance with the law

? ? ? ? 4. Other taxes include property tax, urban land use tax and stamp tax.

Article source：State Bureau of Taxation