The administrative penalty issued by the Hubei Provincial Taxation Bureau of the State Administration of Taxation shows that a medical beauty company in WuhanTaxable business income obtained on the Meituan and Xinyang platforms has not been declared and taxed, part of the store's income was not declared and taxed, and was characterized as tax evasion and fined by the tax bureau.
The reasons for the punishment show that (1) the operating income was not truthfully declared, and your company did not truthfully declare the details as follows:
The income of the Meituan platform was not declared: Your company is a merchant on the Meituan platform. After checking your company's orders on the Meituan platform, the turnover in 2021 was 87,58312 yuan, with a turnover of 207,742 in 202274 yuan, the order has been certified by Meituan, and all of them are "consumed".
The income of the new oxygen platform was not declared: Your company is a merchant settled in the new oxygen medical aesthetic platform. After checking your company's new oxygen platform orders, the turnover in 2021 is 103,17090 yuan;The turnover in 2022 was 68,15340 yuan, the order has been certified by the new oxygen platform (there is a verification time and a validator).
Part of the store's income has not been declared for tax: According to Jiang*, the actual person in charge of your company, from August 2020 to 2022, the company's stores received a total of 700,16876 yuan was not declared for tax purposes, of which: 9,310 in 202000 yuan, 199,801 in 202120 yuan;491,057 in 202256 yuan.
The above 1-3 businesses have carried forward the operating costs, but the sales revenue has not been recognized in accordance with the financial treatment regulations. In 2020, the underdeclaration of VAT income totaled 9,31000 yuan;In 2021, the underdeclaration of VAT revenue totaled 390,55522 yuan;In 2022, the underdeclaration of VAT revenue totaled 766,95370 yuan, the above income has not been invoiced, and no tax declaration has been made.
Upon inquiry, Jiang *, the actual person in charge of your company, admitted and confirmed this fact.
2) Inspection and verification of tax returns.
1.Vat.
From October to December 2020, the declared tax-exempt sales volume was 000 yuan, this inspection increased sales by 9,31000 yuan, this inspection approved your company's declarable VAT sales from October to December 2020 as 9,31000 yuan, of which: tax-exempt income 6,79630 yuan, taxable income 2,51370 yuan, the taxable income does not reach the threshold, and the tax payable is 000 yuan;
From January to March 2021, the declared tax-exempt sales were 37,80000 yuan, this inspection increased the sales by 56,81050 yuan, this inspection verified that your company's declarable VAT sales from January to March 2021 is 94,61050（37,800.00+56,810.50) yuan, of which: tax-exempt income is 69,06567 yuan, and the taxable income is 25,54483 yuan, the taxable income does not reach the threshold, and the tax payable is 000 yuan;
From April to June 2021, 42,772 tax-exempt sales were declared28 yuan, this inspection increased sales by 86,22190 yuan, this inspection approved your company's declarable VAT sales from April to June 2021 is 128,99418（42,772.28+86,221.90) yuan, of which: tax-exempt income is 94,16575 yuan, and the taxable income is 34,82843 yuan, the taxable income does not reach the threshold, and the tax payable is 000 yuan;
From July to September 2021, 49,50495 yuan, this inspection increased sales by 127,31860 yuan, this inspection verified that your company's declarable VAT sales from July to September 2021 are 176,82355（49,504.95+127,318.60) yuan, of which: tax-exempt income is 129,08119 yuan, and the taxable income was 47,74236 yuan, the taxable income does not reach the threshold, and the tax payable is 000 yuan;
From October to December 2021, 38,118 tax-exempt sales were declared81 yuan, this inspection increased sales by 120,20422 yuan, this inspection approved your company's declarable VAT sales from October to December 2021 is 158,32303（38,118.81+120,204.22) yuan, of which: tax-exempt income is 115,57581 yuan, and the taxable income was 42,74722 yuan, the taxable income does not reach the threshold, and the tax payable is 000 yuan;
From January to March 2022, the tax-exempt sales amount was declared00 yuan, this inspection increased the sales by 15,59354 yuan, this inspection approved your company's declarable VAT sales from January to March 2022 is 15,59354（0.00+15,593.54) yuan, of which: tax-exempt income is 11,38328 yuan, and the taxable income is 4,21026 yuan, the taxable income does not reach the threshold, and the tax payable is 000 yuan;
From April to June 2022, 107,51800 yuan, this inspection increased sales by 154,81958 yuan, this inspection approved your company's declarable VAT sales from April to June 2022 is 262,33758（107,518.00+154,819.58) yuan, of which: tax-exempt income is 191,50643 yuan, and the taxable income is 70,83115 yuan, the taxable income does not reach the threshold, and the tax payable is 000 yuan;
From July to September 2022, 121,52400 yuan, this inspection increased sales by 344,09026 yuan, this inspection verified that the company's declarable VAT sales from April to June 2022 were 465,61426（121,524.00+344,090.26) yuan, of which: tax-exempt income is 339,89841 yuan, and the taxable income is 125,71585 yuan, the taxable income does not reach the threshold, and the tax payable is 000 yuan;
From October to December 2022, 85,776 tax-exempt sales were declared00 yuan, this inspection increased sales by 252,45032 yuan, this inspection approved your company's declarable VAT sales from October to December 2022 is 338,22632（85,776.00+252,450.32) yuan, of which: tax-exempt income is 246,90521 yuan, and the taxable income is 91,32111 yuan, the taxable income does not reach the threshold, and the tax payable is 000 yuan;
The above-mentioned illegal facts are mainly confirmed by the following evidence:
1.Meituan platform transaction order, Xinyang platform transaction order, the actual person in charge Jiang * "Inquiry Record", to the companyAccount records and descriptions are used to prove the illegal facts of your company's underreporting of operating income.
2.Corporate income tax.
2020: declared operating income 000 yuan, operating cost 000 yuan, the period cost is 583,79000 yuan, non-operating income 000 yuan, total profit - 583,79000 yuan;Approved taxable income for 2020 is 9,31000（0.00+9,310.00) yuan, total profit - 574,48000（9,310.00-583,790.00 yuan;
2021: Declared operating income of 168,19604 yuan, operating cost 97,18000 yuan, the period fee is 55,50000 yuan, non-operating income 1,30396 yuan, the total profit is 16,82000 yuan, making up for the loss of 16,820 in the previous year00 yuan, the income tax payable is 000 yuan;The assessed taxable income for 2021 is 558,75126（168,196.04+390,555.22) yuan, with a total profit of 407,37522（16,820+390,555.22) yuan, making up for the loss of 407,375 in 202022 yuan, and the taxable income in 2021 is 000 yuan, the income tax payable is 000 yuan;167,10478 yuan.
2022: Declared operating income of 314,818$00, tax and surcharge 3433 yuan, period fee 232,23005 yuan, the total profit is 82,55362 yuan, making up for the loss of 82,553 in the previous year62 yuan, the income tax payable is 000 yuan;
According to the definition of small and low-profit enterprises in the Notice of the Ministry of Finance and the State Administration of Taxation on the Implementation of the Inclusive Tax Reduction and Exemption Policy for Small and Micro Enterprises (Cai Shui 2019 No. 13), "small and low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and at the same time meet the three conditions of annual taxable income not exceeding 3 million yuan, the number of employees not exceeding 300 people, and the total assets not exceeding 50 million yuan". Your company meets the conditions of small and micro enterprises and should enjoy the inclusive tax reduction and exemption policy. According to Articles 1, 3, 4, 1, 5, 6 (2) and 8 of the Enterprise Income Tax Law of the People's Republic of China (Order No. 63 of the President of the People's Republic of China), the taxable income of enterprise income tax in 2022 was 766,95370 yuan, and the taxable income of enterprise income tax in 2022 is 1,081,77170(314,818.00+766,953.70) yuan, making up for the loss of 167,104 in 202078 yuan, and the taxable income in 2022 is 682,40254（849,507.32-167,104.78 yuan. The amount of income tax payable is 682,40254*12.5%*20%=17,060.06 yuan.
The above-mentioned illegal facts are mainly confirmed by the following evidence: the transaction order of the Meituan platform, the transaction order of the Xinyang platform, the actual person in charge of the Jiang *'s "Inquiry Record", and the corporate account flow are used to prove your companyUnderstatement of operating incomeThe facts of the violation. Copies of tax-related declarations and tax payment materials to prove your companyTaxable income obtained without tax declarationThe facts of the violation.
The tax office underdeclared the company's income in 2022 by 766,95370 yuan, resulting in an underpayment of 17,060 yuan in 2022The behavior of 06 yuan is characterized as tax evasion, and it is proposed to impose a tax-related fine of 17,060 times the tax06 yuan.
The company underdeclared revenue of 9,310 in 202000 yuan, 390,555 less declared income in 202122 yuan, which is an illegal act of "taxpayers fabricating false tax calculation basis", according to the provisions of Article 64 of the Tax Collection and Management Law, it is proposed to impose a fine of 5,50000 yuan;