Recently, the Jiangsu Provincial Taxation Bureau of China issued the "Notice of Tax Administrative Penalty and Penalty", and the Nanjing Dental Clinic *** hereinafter referred to as the "Company") is suspected of tax violations, paying wages and dividends to individuals through private accounts, and failing to perform the withholding and payment obligations, and should pay individual income tax. In addition, the company also used POS machines and personal accounts to collect off-the-books income, concealing and underreporting part of its income. Therefore, the Second Inspection Bureau of the Nanjing Municipal Taxation Bureau imposed a total of administrative penalties on the company7.48 millionYu Yuan!
Click to go: "Proposed fine of more than 7.48 million yuan! Nanjing Yadu Oral Tax Evasion to a Huge Fine".
"There are some things that don't go on the scale, and you can't beat it if you get on the scale. ”
- Liu Heping, "Ming Dynasty 1566".
Following:01 "Elephant in the room".
In the dental industry, the problem of tax evasion is like the "elephant in the room", i.e., a problem that is clearly present but is ignored by the collective. This behavior usually manifests itself in the form of dental practice owners paying wages through private accounts as a way to avoid the taxes due. This is not only a violation of tax laws, but also a violation of business ethics, and may even harm the rights and interests of employees. However, despite the obvious existence of this problem, it is well known to be often selectively ignored.
Some practitioners once complained: "There is no money to be made in compliance, and there is a penalty for non-compliance." It can be used as a realistic version of this phenomenon.
What we need to realize, however, is that ignoring this "elephant" does not make it go away. Tax evasion can pose a serious legal risk to dental clinics, and once detected by the tax authorities, they may face heavy penalties exponentially. At the same time, this kind of behavior may also damage the business reputation of the clinic, and once exposed, it may trigger social condemnation and boycott, which will have a negative impact on the long-term development of the clinic.
The reality is that in China, most of the dental institutions in the tax planning investment is not sufficient, often the conditions of the dental institutions in the consideration of financing, or on the eve of financing, will begin to pay attention to and "pick up" tax planning. This is mainly because the issues involved in tax planning are complex and require a lot of professional knowledge, and most dental institutions do not have professional tax planners.
Harm! In the early days of entrepreneurship, who is not thinking about ways to "reduce costs".
Objectively, paying taxes is not just about increasing the cost of doing business. The lack of tax planning is actually a matter of "gains and losses": in many cases, clinic operators may ignore some tax incentives that can be legally enjoyed, or fail to optimize the selection of tax types, resulting in an excessive tax burden on dental institutions.
Another situation is that due to the lack of tax planning, some dental institutions may have various tax risks when facing tax audits, which will also have a certain impact on the operation of dental institutions.
In the U.S., dental services organizations (DSOs) play an integral role in tax planning. In non-medical support, one of the main responsibilities of the DSO is to help member clinics deal with complex tax issues. This includes not only providing advice on tax planning, but also assisting the clinic in understanding and applying the complex state tax laws.
From the point of view of knowledge structure, DSO has a team dedicated to optimizing the tax structure of member clinics to reduce their tax burden. This requires an in-depth understanding of state tax laws in order to provide the clinic with the most optimal tax planning options. In addition, the DSO is responsible for ensuring the clinic's tax compliance. They need to conduct regular tax audits to identify and correct possible tax issues, which can prevent the clinic from tax risks arising from tax law violations.
Click to visit the "DSO: A Special Study of the Chinese Paradigm" column to learn more
With the full launch of the fourth phase of the national golden tax, the golden tax system has been greatly upgraded. The era of "tax control by tickets" has passed, and now it has ushered in the era of "tax by numerical control".
Under big data, there are no hidden corners. The tax department has opened a comprehensive supervision of "public to private" and large-scale personal account receipts (more than 50,000 yuan).
Therefore, all dental enterprises must, from now on, seriously, seriously, face up to this "elephant", improve the importance of tax planning, abide by tax laws, and operate legally.
From a practical point of view, enterprises can improve their tax planning capabilities by hiring professional tax consultants or conducting internal tax planning training. At the same time, we conduct regular tax audits to find and correct possible tax problems, ensure that the tax planning of enterprises complies with the provisions of the tax law, and avoid tax risks arising from violations of tax laws.
So: what is the difference between tax evasion, tax evasion, tax evasion, tax avoidance, and tax planning?
What is illegal and what is legal? Where is the boundary in**?
02 "Pony crosses the river".
We can think of tax issues as crossing a river. The river is like a tax revenue, and the other side of the river is your business goal. All businesses want to be able to successfully cross the river, reach the other side, and achieve their business goals.
However, how to cross the river and which route to choose, this involves several concepts that we are going to discuss:Tax evasion, tax evasion, tax evasion, tax avoidance and tax planning
[Tax evasion].It's like sneaking across a river, you don't want to tell anyone, you watch the speed and depth of the river, and then quickly slip across the river when no one is looking. This is illegal because you did not cross the river in the prescribed manner and did not pay the "bridge" fee that should have been paid. Once discovered, there are corresponding punishments, which may include fines, imprisonment, and possibly even loss of the right to cross the river.
[Tax evasion].It's like you accidentally walk across a river, but forget that there is another river that you haven't crossed. That is, you may not realize how long the rivers you need to cross, or you may mistakenly think that you have crossed all the rivers. It is also against the law and may be due to negligence or mistakes, but once discovered, there is also a penalty.
[Tax evasion].Knowing that there was a river in front of him, he took a detour. There are a lot of people who want to cross the river, but there are many people who are less than you, and there are not many people who are more than you. So I deliberately stayed away from the river and avoided it as much as possible, anyway, everything was "goal-oriented", and I didn't take the highway, but I could take the county road. Note: This is a clear violation of the law and will face severe penalties if discovered.
[Tax avoidance].It's a lot more witty, like finding a legal trail that avoids some rivers but still needs to be crossed. This trail may be a preferential policy under some laws, or some special way of doing business. It's legal, and you can use it as long as the trail is allowed. By making good use of these trails, you can effectively reduce your tax burden and improve your economic efficiency. For example, there are some enterprises in the dental industry, and an important part of their tax planning is to adjust the company's registration place to the famous "tax haven". Interested readers can leave a message in the background, and we will talk about this topic separately.
Finally,[Tax planning].It's about finding the best way to cross the river. This may include finding trails or developing a detailed plan to swim across the river efficiently. This is perfectly legal, and as long as you follow the rules, this can help you effectively reduce your tax burden and improve your economic efficiency.
Think back to when we were kids, we all learned the story of "Pony Crossing the River".
In the story, the pony tries to cross the river, but instead of rushing directly into the river, he explores the depth of the river first. He heard the old cow say: "The water is very shallow, and there are no calves just now, so you can pass." Just as the pony was about to cross the river, the squirrel jumping from the tree stopped him and said, "The river is "miles deep!" Yesterday, one of my buddies fell into this river and drowned."
Do ponies want to cross the river?
Mother Pony said:The road knows the horsepower, and the depth must be bowed.
Therefore, tax planning is such a process of knowing the depth and understanding of advance and retreat.
"Knowing the depths".It means that it is necessary to have an in-depth understanding of the provisions and requirements of the tax law, and to understand the connotation and application conditions of various tax policies. Only by fully understanding these regulations can we avoid breaking the law in tax planning and avoid unnecessary tax burdens due to ignorance.
"Know how to advance and retreat".On the basis of understanding the provisions of the tax law, the most suitable and favorable tax planning plan is formulated according to the company's own business and financial situation, as well as the market environment and industry trends. Therefore, it is necessary to take into account not only the current tax burden, but also the future business development and financial planning. This is the only way to ensure that our tax planning reduces the current tax burden and supports future business development.
Afterword:
Aside from the "big melons at the beginning of the year" such as "who has been fined", the impact of irregular tax payment in the industry is actually far-reaching and serious, which is a serious topic.
First and foremost, it creates an unfair playing field.
Industry players who evade taxes can provide their services at a lower level** and crack down on honest operators who comply with tax rules. In addition to the industry, irregular tax payment also deprives the company of its due income, which is essential for the provision of public services.
The loss of revenue has far-reaching consequences, from schools and hospitals to infrastructure projects. In addition, non-compliance with tax practices can expose those involved to legal penalties, ranging from financial fines to possible license revocations, which can impair their ability to practice and negatively impact their reputation within the industry.
It is foreseen that key industries will usher in a major tax overhaul, including stricter enforcement of tax laws and simplified regulations to ensure tax compliance and promote fairness and transparency in the industry.
However, the majority of dental practitioners do not deliberately evade taxes. Many people are simply plagued by the complexities of tax laws or are unaware of their tax obligations. Therefore, the rectification of the dental industry requires the joint efforts of all stakeholders. Dental practitioners, the ** sector and industry associations all need to work together to ensure the long-term sustainability of the industry. By addressing irregularities in tax payment and ensuring that all practitioners pay the taxes due, the dental industry can continue to provide an important service to the public while maintaining its integrity and reputation.
Therefore, regarding the improvement of tax planning for dental institutions, it is time for you to come into play.
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