Risk of false declaration by high-tech enterprises:
Because the income tax rate of high-tech enterprises is 15%, there are also various incentives. Therefore, in order to enjoy, many companies would rather take the risk of fraud to apply for a high-tech enterprise, which we call fake high salary. Fake high-tech is actually very dangerous, and it will touch the crime of fraud.
In 2017, an enterprise management consulting company came to the door and said that it could help apply for high-tech enterprises, as long as it was successful, there would be tax incentives and financial subsidies.
Next, the consulting company began to commit professional fraud, bought six software copyrights for this company, falsified financial statements, falsified scientific research project reports, and management systems, and falsely increased the number of R&D personnel. Collusion with accounting firms to issue false audit reports, and collusion with tax agent firms to issue false special audit reports on R&D expenses and special audit reports on high-tech income.
Subsequently, the information submitted to the Guangdong Provincial Department of Science and Technology was approved, and the company successfully obtained the high-tech enterprise certification. In March 2018, December 2018 and February 2019, the company successively received a total of 500,000 financial subsidies from Guangdong Province, Guangzhou City and Tianhe District, and distributed 210,000 yuan to the consulting company.
Unexpectedly, the Guangdong Provincial Audit Office later discovered the falsification of information, and not only this one, but many companies of the consulting company ** were thrown out in one go, and the legal persons of these fake high-salary companies were all sent to court on charges of fraud.
I very much do not recommend companies to engage in this kind of fake high salary for the sake of tax incentives, the risk is much higher than tax evasion. There is a provision that the first penalty for tax evasion is not punished. Even if you steal 100 million, as long as you can pay back taxes, late fees, and fines, you don't need to be held criminally responsible. The standard for filing a case for fraud is very low, as low as 3,000 yuan to 10,000 yuan. In comparison, tax evasion is 100,000, false opening is also 100,000, and tax fraud is also 100,000, you feel it. Moreover, there is no criminal clause in the law on the crime of fraud, and the person in charge who is directly responsible is usually the actual controller of the legal person or the general manager, chairman, major shareholder or other roles, and the risk is extremely high.
Financial subsidies are confiscated as stolen money, and fines are also imposed. Among them, Miao had a good attitude in admitting guilt, took the initiative to return 500,000 stolen goods, and was finally sentenced to three years in prison, suspended for four years, and fined 40,000 yuan. In the same case, several other legal persons were sent directly to prison because they did not know the current affairs and had problems with their attitude of admitting guilt and repentance, and they were not given a chance to give a suspended sentence, and it was not enough to return the stolen goods and fines.
According to the Administrative Measures for the Identification of High-tech Enterprises, since they did not meet the high salary determination before, the tax authorities still have to recover all the tax incentives falsely enjoyed by the company.