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The author went to a gas station to refuel, and the code was scanned to pay for the *** of a supermarket, so the author extracted his modus operandi from the 2023 gas station tax evasion cases announced in various places for the reference of financial and tax personnel.
The first is to replace the main board of the fuel dispenser and delete the data of the operation and management software platform
On November 30, 2023, the Jiangsu Provincial Taxation Bureau of the State Administration of Taxation investigated and dealt with a tax evasion case at a gas station in Feng County in accordance with the law based on accurate analysis of clues. After investigation, the gas station concealed sales revenue by replacing the main board of the fuel dispenser, deleting the data of the operation and management software platform, and setting up "two sets of accounts", made false tax declarations, and underpaid taxes such as value-added tax 570680,000 yuan. In accordance with the "Administrative Punishment Law of the People's Republic of China" and the "Tax Collection and Management Law of the People's Republic of China" and other relevant regulations, the First Inspection Bureau of the Xuzhou Municipal Taxation Bureau pursued the underpayment of taxes and fees, imposed late fees and imposed fines on the gas station in accordance with the law, totaling 1069050,000 yuan.
On September 25, 2023, the Inspection Bureau of the Guizhou Provincial Taxation Bureau guided the Inspection Bureau of the Qianxinan Prefecture Taxation Bureau to investigate and deal with the tax evasion case of Tuanpo Gas Station in Xingren City in accordance with the law according to the clues transferred by relevant departments. After investigation, the gas station concealed sales revenue by replacing the main board of the fuel dispenser, deleting the data of the operation and management software platform, and setting up "two sets of accounts", made false tax declarations, and underpaid taxes such as value-added tax.418090,000 yuan. In accordance with the "Administrative Punishment Law of the People's Republic of China", the "Tax Collection and Administration Law of the People's Republic of China" and other relevant regulations, the Inspection Bureau of the Qianxinan Prefecture Taxation Bureau pursued the underpayment of taxes and fees, imposed late fees and imposed fines on the gas station in accordance with the law, totaling 831960,000 yuan.
On May 26, 2023, the Inspection Bureau of the Henan Provincial Taxation Bureau guided the Inspection Bureau of the Taxation Bureau of the Zhengzhou Airport Economic Comprehensive Experimental Zone to investigate and deal with the tax evasion case of Ganghua gas station in Weishi County in accordance with the law according to the clues transferred by relevant departments. After investigation, the gas station concealed sales revenue by tampering with the motherboard chip of the fuel dispenser and installing cheating software, made false declarations, and underpaid VAT and other taxes and fees247720,000 yuan. In accordance with the "Administrative Punishment Law of the People's Republic of China", the "Tax Collection and Administration Law of the People's Republic of China" and other relevant regulations, the tax inspection department pursued the underpayment of taxes and fees, imposed late fees and proposed fines on the gas station in accordance with the law, totaling 526360,000 yuan.
The second is to conceal sales revenue and make false declarations
On January 31, 2023, the Second Inspection Bureau of the Taxation Bureau of Yiyang City, Hunan Province, investigated and dealt with a tax evasion case at a gas station in Taojiang County in accordance with the law according to the clues transferred by relevant departments. After investigation, the gas station underpaid VAT and other taxes and fees by concealing sales revenue and making false declarations during the rental operation period780,000 yuan. In accordance with the "Law of the People's Republic of China on the Administration of Tax Collection" and the "Administrative Punishment Law of the People's Republic of China" and other relevant provisions, the tax inspection department shall pursue the underpayment of taxes and fees for the gas station in accordance with the law, and impose a late fee on the underpaid taxes and impose a penalty of 15 times the fine, and the gas station was suspected of tax violations and crimes to the public security organs. At present, Tang Moumou, the legal representative of the gas station, was sentenced to 25 years in prison and confiscated all personal property by the people's court for several crimes such as organizing and leading the crime of organizing and leading the crime of tax evasion.
On November 15, 2023, the Inspection Bureau of the Nantong Municipal Taxation Bureau of Jiangsu Province investigated and dealt with the tax evasion case of a gas station in Rudong in accordance with the law according to the accurate analysis of clues. After investigation, the gas station underpaid VAT and other taxes by concealing sales revenue and making false declarations211490,000 yuan. In accordance with the "Administrative Punishment Law of the People's Republic of China", the "Tax Collection and Administration Law of the People's Republic of China" and other relevant provisions, the tax inspection department pursued the underpayment of taxes and fees, imposed late fees and imposed fines on the gas station in accordance with the law, totaling 366040,000 yuan.
On June 28, 2023, the Second Inspection Bureau of the Taxation Bureau of Liaoyang City, Liaoning Province, investigated and dealt with the tax evasion case of Hualian Gas Station in Liaoyang City in accordance with the law according to the accurate analysis of clues. After investigation, the gas station underpaid VAT and other taxes by concealing sales revenue and making false declarations207450,000 yuan, the tax inspection department in accordance with the "People's Republic of China Administrative Punishment Law", "People's Republic of China Tax Collection and Management Law" and other relevant provisions, the gas station in accordance with the law to recover the underpayment of taxes, late fees and fines, a total of 357910,000 yuan.
On April 26, 2023, the Inspection Bureau of the Cangzhou Municipal Taxation Bureau of Hebei Province investigated and dealt with the tax evasion case of Sitong gas station in Xian County in accordance with the law according to the accurate analysis of clues. After investigation, the gas station underpaid VAT and other taxes by concealing sales revenue and making false declarations364080,000 yuan. In accordance with the "Administrative Punishment Law of the People's Republic of China", the "Law of the People's Republic of China on the Administration of Tax Collection" and other relevant regulations, the tax inspection department pursued the underpayment of taxes and fees, imposed late fees and imposed fines on the gas station in accordance with the law, totaling 687250,000 yuan.
Third, the third-party collection platform and personal account collection are not recorded
On July 28, 2023, the First Inspection Bureau of the Qingdao Municipal Taxation Bureau investigated and dealt with the tax evasion case of Xiaoxizhuang gas station in Jiaozhou City in accordance with the law according to the accurate analysis of clues. After investigation, the gas station concealed its sales revenue through means such as third-party collection platform and personal account collection, made false declarations, and underpaid VAT and other taxes and fees 653710,000 yuan. In accordance with the "Administrative Punishment Law of the People's Republic of China", the "Law of the People's Republic of China on the Administration of Tax Collection" and other relevant provisions, the tax inspection department pursued the underpayment of taxes and fees, imposed late fees and imposed fines on the gas station in accordance with the law, totaling 1038970,000 yuan.
Fourth, the sales revenue is concealed in the form of "other payables".
On June 25, 2023, the Second Inspection Bureau of the Ningbo Municipal Taxation Bureau investigated and dealt with the tax evasion case of Haoyi gas station in Cixi City in accordance with the law according to the clues of tax big data analysis. After investigation, the gas station underpaid VAT and other taxes by concealing sales revenue and false declarations in the form of "other payables" and other forms of preferential income paid by the third-party platform128560,000 yuan. In accordance with the "Administrative Punishment Law of the People's Republic of China", the "Tax Collection and Administration Law of the People's Republic of China" and other relevant regulations, the tax inspection department shall recover the value-added tax and other taxes and fees of the gas station in accordance with the law.128560,000 yuan and the corresponding late fee, and 1 time fine is proposed for tax evasion.
Fifth, it is virtual
On March 16, 2023, the First Inspection Bureau of the Tianjin Municipal Taxation Bureau investigated and dealt with a case of gas station fraud in accordance with the law according to the clues of tax big data analysis. After investigation, the criminal Wang and other 4 people controlled 3 gas stations to make 3156 false ***. At present, the four criminals have been sentenced to fixed-term imprisonment ranging from 3 years and 6 months to 10 years for committing false crimes, and have been fined a total of 250,000 yuan.