Yunliang tidying up
Today's news
1.Xiong'an Tax makes advance rulings on tax-related matters of enterprises.
2.A number of wages were subject to tax audits.
3.Answers to hot questions about export tax rebates.
4.How is the taxable income rate determined?Taxpayers' statements play a key role!
5.South Korea raised the capital gains tax threshold for major shareholders from 1 billion won to 5 billion won.
1.Xiong'an Tax makes advance rulings on tax-related matters of enterprises.
Under the guidance of the Hebei Provincial Taxation Bureau of the State Administration of Taxation, the Taxation Bureau of Hebei Xiong'an New Area recently issued the first notice letter of prior ruling on taxation since the establishment of the Bureau, clarifying the tax treatment of the business related to the "rent before buying" of Hebei Construction Investment Xiong'an Construction and Development Office Building.
Advance tax ruling is a service provided by the tax department for large enterprises to prevent tax-related risks in advance, mainly to give a formal reply to how to apply the tax policy to complex tax-related matters that can be expected by the enterprise in the future, so as to improve the certainty of tax treatment of large enterprises. At present, some provincial and municipal tax departments in China are actively exploring the development of advance tax ruling services for large enterprises. As more and more large enterprises enter the Xiong'an New Area, new business formats and business models continue to emerge, and the demand for certainty in the application of tax policies by local enterprises has increased. In this context, the taxation department of Xiong'an New Area has given full play to the functions and roles of the leading group for the taxation of large enterprises, and has achieved certain results in exploring and carrying out the advance ruling service of tax administration for large enterprises in the mode of special working class.
According to reports, the taxation department of Xiong'an New Area has formulated and issued the "Implementation Regulations on the Advance Ruling on the Taxation of Large Enterprises of the Taxation Bureau of Hebei Xiong'an New Area (Trial)" and its supporting working mechanism. In specific practice, the tax department of Xiong'an New Area pays attention to strengthening the interaction and communication between tax enterprises and enterprises, moving the adjudication threshold forward, and at the same time, relying on the office of large enterprises, gathers the strength of relevant business departments to carry out collective research, accurately grasps the key issues in relevant business, and then improves the efficiency of adjudication.
The relevant person in charge of the Taxation Bureau of Xiong'an New Area, Hebei Province, said that in the future, the tax department of Xiong'an New Area will continue to pay attention to the implementation of the ruling results, continuously optimize the system process on the basis of summarizing experience, improve the tax service and management level of large enterprises, better provide tax policy certainty services for large enterprises, and help large enterprises in Xiong'an New Area achieve high-quality development.
2.A number of wages were subject to tax audits.
The State Administration of Taxation *** Taxation Bureau *** Inspection Bureau tax administrative penalty decision.
Tax Seven Penalty [2023]**.
(taxpayer identification number: 1401***016):
After our bureau inspected the tax-related situation of you (address: ** room) from January 1, 2019 to December 31, 2021, the facts of your violation and the penalty decision are as follows:
1. Facts and evidence of violations.
In 2021, you received a salary income in ***Investment***Real Estate***Real Estate Development***Business Services***, and the annual salary income was 63292492 yuan, special deductions totaling 2269075 yuan (including basic endowment insurance 1504.)98 yuan, basic medical insurance 133644 yuan, unemployment insurance 100233 yuan, housing provident fund 1884700 yuan), special deduction additional total 0 yuan, calculate the taxable income 55023417 yuan, the applicable tax rate is 30%, and the applicable quick deduction is 5292000 yuan, calculate the tax payable 11215025 yuan, the tax paid is 6949109 yuan, the tax payable is 42659$16. The place of final settlement is the State Administration of Taxation *** Autonomous County Taxation Bureau, and the final settlement has not been carried out. On July 25, 2022, the State Administration of Taxation *** Autonomous County Taxation Bureau electronically delivered the Notice of Correction within a Time Limit (*Shui Bao Jia Limit Gai (2022) *), and you have not yet completed the final settlement of individual income tax. Your above-mentioned behavior is a refusal to declare, failure to pay or underpayment of tax payable after being notified by the tax authorities, which has violated the provisions of Paragraph 1 of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection, and is tax evasion.
The above-mentioned illegal facts are mainly proved by the following evidence:
1. **Real estate development*** tax authorities: State Administration of Taxation *** County Taxation Bureau), *real estate development *** tax authorities: State Administration of Taxation *** Taxation Bureau (**County Taxation Bureau)), real estate development *** tax authorities: State Administration of Taxation *** District Taxation Bureau), * real estate development *** tax authorities: State Administration of Taxation *** District Taxation Bureau), * real estate development *** tax authorities: State Administration of Taxation *** Municipal Taxation Bureau), * Tax authorities of investment***: State Administration of Taxation *** District Taxation Bureau), *Real estate *** tax authority: State Administration of Taxation *** District Taxation Bureau), *Business services*** tax authority: State Administration of Taxation *** Autonomous County Taxation Bureau), the paper co-investigation materials of the tax authorities of the above 8 enterprises.
2. Bank statement information of a person's savings card (card number: 622***8172) from 2019 to 2021.
2. Penalty Decisions.
According to the provisions of Paragraph 1 of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection, you will be punished with an underpayment of 42,659 taxes for tax evasionA fine of 16 yuan and 1 time is 42659$16 fine.
The above dues amount to 42,659$16. Your unit is limited to pay to the State Administration of Taxation *** Autonomous County Taxation Bureau within 15 days from the date of delivery of this decision. If the fine is not paid when due, our bureau may, in accordance with the provisions of Article 72, Paragraph 1 (1) of the Administrative Punishment Law of the People's Republic of China, impose an additional fine of 3% of the amount of the fine per day.
If you are not satisfied with this decision, you may apply to the State Administration of Taxation for administrative reconsideration within 60 days from the date of receipt of this decision, or file a lawsuit with the people's court within six months from the date of receipt of this decision. If the penalty decision is not applied for reconsideration within the time limit, nor is it filed with the people's court, and it is not performed, our bureau has the right to take the compulsory enforcement measures stipulated in Article 40 of the Law of the People's Republic of China on the Administration of Tax Collection, or apply to the people's court for compulsory enforcement.
Tax authorities (signatures).
3.Answers to hot questions about export tax rebates.
In order to further strengthen the support for the majority of business entities, including small, medium and micro enterprises, to carry out foreign trade export business, so as to facilitate enterprises to grasp the current regulations on export tax rebates and keep abreast of export tax rebate facilitation measures, the Ministry of Commerce and the State Administration of Taxation have sorted out hot questions and answers on hot issues of export tax rebates that are of general concern to enterprises. In this issue, we select some of the contents for readers' reference.
Product ** inconsistencies.
Q: Our company is an export enterprise, due to the customs adjustment of goods, resulting in the inconsistency between the goods on the customs declaration form of our company and the adjusted goods, how should I deal with it?
Answer: During the declaration date and export date on the declaration form of export goods, if the customs adjusts the goods**, resulting in the inconsistency between the commodities** on the declaration form of export goods and the adjusted commodities**, your company shall declare tax refund (exemption) according to the commodities** listed on the declaration form of export goods, and at the same time submit the "Customs Export Commodities**, Name, Tax Rebate Rate Adjustment Correspondence Table" and electronic data.
Export tax rebate (exemption).
Q: Our company is an export enterprise, can I follow up and understand the progress of export tax refund (exemption)?
A: Yes. In order to facilitate taxpayers to keep abreast of the update of export tax refund (exemption) policies and management requirements, and the progress of export tax refund (exemption) business declaration, the tax authorities provide taxpayers with free reminder services such as export tax refund (exemption) policy update, export tax rebate rate library upgrade, export goods declaration form that has not been used for tax refund (exemption) declaration, and export tax refund (exemption) that has been completed. Your company can log in to the electronic tax bureau, choose to subscribe to the reminder service content, and follow up on the progress of your company's export tax refund (exemption) declaration in a timely manner.
Q: Our company is an export enterprise, and there is an export business in October 2022, but due to changes in foreign commodity markets, it has not been able to collect foreign exchange within the specified period. Excuse me, can I apply for export tax rebates in this case?
A: Yes. According to Article 8 of the Announcement of the State Administration of Taxation on Further Facilitating the Handling of Export Tax Rebates and Promoting the Steady Development of Foreign Trade (Announcement No. 9 of 2022 of the State Administration of Taxation), if the export goods of your company that are subject to the export tax refund (exemption) policy are not collected within the specified time limit due to changes in the foreign commodity market, and the certificate issued by the relevant chamber of commerce or the information of the relevant exchange can be regarded as foreign exchange collection and tax refund can be processedIf your company is unable to provide it due to objective reasons, you can provide the relevant certification information of the importer, and it can also be regarded as receiving foreign exchange and will be refunded.
Submit foreign exchange collection information.
Q: Our company is a four-class export enterprise, when declaring export tax refund (exemption), do you need to submit foreign exchange collection information?
A: Yes. Although since June 21, 2022, a new foreign exchange collection management policy has been implemented for export tax rebates (exemptions): one declaration item will be reduced, and the pre-declaration of non-collection of foreign exchange will be changed to a post-event inspection, so as to further reduce the burden of taxpayers' declarations;A situation of deemed foreign exchange collection is added, and the export credit insurance compensation obtained by taxpayers who are unable to collect foreign exchange due to the epidemic and other reasons will be regarded as foreign exchange collection, and export tax rebates (exemptions) will be processed, so as to further increase the tax refunds available to taxpayers. However, taxpayers in the four categories of export tax refund (exemption) administration shall still submit foreign exchange collection materials to the tax authorities when applying for export tax refund (exemption).
Contactless" handling.
Q: Our company is a newly established export enterprise, and I heard that the tax authorities are vigorously promoting the "non-contact" handling of export tax rebates (exemptions). Excuse me, what is the "non-contact" handling of export tax rebate (exemption)?What can I do?
Answer: The "non-contact" handling of export tax refund (exemption) refers to the paper form materials that need to be submitted on-site in accordance with the current regulations when an enterprise applies for export tax rebate, which can be submitted in an image or digital form through online channels such as the electronic tax bureau and the "single window" for international transactions. After the tax department accepts the declaration, it uses the information system to review and handle relevant matters for the taxpayer, and then feedback the results through the corresponding channels.
At present, all export tax refund (exemption) matters such as export tax refund (exemption) filing, certificate issuance and tax refund (exemption) declaration can be handled in a "non-contact" manner.
.How is the taxable income rate determined?Taxpayers' statements play a key role!
Administrative penalty decision document number: **Tax 1 Penalty 2023**.
Case Title: **Gas Station Tax Evasion Case.
Penalty Category: Fines.
Grounds for Punishment. 1. Value-added tax and surcharges
From 2020 to 2022, the company actually achieved sales revenue excluding tax of 8,684,64335 yuan, the declared sales revenue is 5,305,52398 yuan, hidden sales revenue (excluding tax) 3,379,11937 yuan, 439,285 VAT should be paid51 yuan, urban maintenance and construction tax 15,17245 yuan, education fee surcharge 9,10346 yuan, local education surcharge 5,77407 yuan.
According to the first paragraph of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection, the underpayment of tax is a tax evasion by a taxpayer who makes a false tax declaration.
2. Enterprise income tax Since part of the company's refined oil is purchased from individuals, the business is real, but the invoice has not been obtained, and the invoice cannot be issued within the specified time limit, according to the provisions of Article 35 of the Law of the People's Republic of China on the Administration of Tax Collection, the tax payable shall be verified. The company stated that the gross profit margin is expected to be 10%, and the expenses and taxes are expected to be 5% of revenue, so the company's taxable income rate for 2021 and 2022 is 5% for this inspection.
In 2020, the company's total revenue was 2,173,65487 yuan, paid enterprise income tax 37712 yuan, and the enterprise income tax of 5,057 should be paid02 yuan;In 2021, the company's total revenue was 2,611,61105 yuan, if the payment is not declared, the enterprise income tax shall be paid 3,26451 yuan;In 2022, the company's total revenue was 3,899,37743 yuan, if the payment is not declared, the enterprise income tax should be paid 4,87422 yuan;A total of 13,195 corporate income tax should be paid75 yuan.
3. Stamp duty
In 2020, the purchase and sale of refined oil products were 4,129,94425 yuan, if the payment is not declared, the stamp duty should be paid 1,23900 yuan;In 2021, the purchase and sale of refined oil products will be 4,962,06100 yuan, not declared and paid, should pay stamp duty 1,48860 yuan;From January to June 2022, the purchase and sale of refined oil products were 4,038,76983 yuan, and the purchase and sale of refined oil from July to December was 3,370,04729 yuan, not declared and paid, should pay stamp duty 1,11131 yuan;A total of 3838 stamp duty should be paid91 yuan.
According to the first paragraph of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection, the underpayment of tax is a tax evasion by a taxpayer who makes a false tax declaration.
The penalty is based on the first paragraph of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection.
Name of the administrative counterpart **Gas station.
Unified Social Credit** 91421***55e
Organization** 74***55
Business registration number 914***0255e
Tax registration number 9142***55e
National identification number 422325***2236
Name of legal representative: Wang***
Penalty Result 458,296$87 for tax evasion is punishable by a 50% fine of 229,14844 yuan.
Penalty authority: The First Inspection Bureau of the State Administration of Taxation *** Taxation Bureau.
5.South Korea raised the capital gains tax threshold for major shareholders from 1 billion won to 5 billion won.
South Korea's Ministry of Strategy and Finance issued a statement on December 21 saying that in order to reduce volatility, South Korea will raise the threshold for major shareholders to pay capital gains tax from holding at least 1 billion won** to holding at least 5 billion won (about 3.85 million US dollars)** The statement said, "This measure is to take into account the recent situation in the capital market, high interest rates persist, increased uncertainty at home and abroad, and at the same time reduce the behavior of investors selling ** to avoid taxes, and stabilize the ** market at the end of the year." "Currently, individuals who hold a company worth at least 1 billion won** must pay at least 20% capital gains tax. The measures will come into effect on January 1, 2024, subject to the approval of the Cabinet.
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