Case 1: falsely reporting three insurances and one gold.
The tax department of Dehong Prefecture found that in 2022, several taxpayers in a catering management service company falsely reported "three insurances and one gold". After investigation, four taxpayers in the unit were misled by the "secret" of false tax refund, and falsely deducted basic old-age insurance, basic medical insurance, unemployment insurance and housing provident fund in the final accounts with luck, trying to apply for tax refund in the final accounts. The tax department immediately interviewed the company's legal representative and financial personnel and asked the company to strengthen policy propaganda and guidance. At present, four taxpayers have revoked the false tax refund application and settled it after filling in the special deduction.
Case 2: False report of special additional deduction for continuing education
When auditing the tax refund in 2022, the taxation department of Jilin Province found that some taxpayers in a publishing house misreported the special additional deduction for continuing education. According to the Interim Measures for Special Additional Deduction of Personal Income Tax, taxpayers who receive continuing education in vocational qualifications can enjoy special additional deduction of personal income tax in the year when they obtain the certificate. After investigation, a small number of taxpayers in this unit chose to fill in the special additional deduction for continuing education of "professional qualification of publishing professional and technical personnel" at the time of final accounts, which is actually only the number of years of education after obtaining the certificate, which does not meet the relevant provisions of the special additional deduction for continuing education. The tax department of Jilin Province further verified the taxpayer's declaration of special additional deduction in the previous year, and made supplementary tax corrections to the taxpayers who misreported them one by one, and added late fees according to law.
Case 3: False reporting and fraudulent special additional deduction
During the tax refund audit in Xiamen in 2022, it was found that taxpayer Liu falsely reported five special additional deductions for serious illness medical treatment, continuing education, housing rent, support for the elderly and children's education. After investigation, during the period from March 3 to March 23, the taxpayer falsely reported the above-mentioned special additional deduction for four times and submitted the tax refund application under the condition that the tax authorities decided not to refund the tax many times. The tax authorities conducted an extended verification of the taxpayer's previous annual final accounts and confirmed that the taxpayer had made a false report. On March 27th, after the tax department delivered the Notice of Tax Matters to the taxpayer, it gave an interview warning according to the "Five-step Work Law". The taxpayer realized his mistake, corrected the declaration of annual settlement and payment, and paid back the tax and late payment fee.
Case 4: Underreporting Income
The tax department of Xiangfen County, Shanxi Province found that many taxpayers in an iron and steel enterprise had the problem of under-filling income and over-deducting in 2022. After investigation, many taxpayers of this enterprise were bewitched by the internal rumor that the annual settlement declaration was wrong, and they filled in less income and deducted more, so as to achieve the purpose of tax refund or reducing the tax payable. The tax department quickly contacted the iron and steel enterprises and gave face-to-face guidance and reminders to the financial personnel and taxpayers. Twenty-three taxpayers have corrected their returns.
Case 5: Misenjoying the tax preference of Hainan Free Trade Port.
In the process of reviewing the personal income tax refund in 2022, the tax department of Chengmai County, Hainan Province found that taxpayer Jia mistakenly enjoyed the personal income tax reduction and exemption policy of Hainan Free Trade Port. After further verification, it is found that the taxpayer's employment unit in Hainan does not meet the substantive operating conditions required by the preferential tax policies of free trade ports, and the unit has been cancelled. The tax authorities immediately interviewed taxpayers and gave guidance on the preferential tax policies of Hainan Free Trade Port. At present, the taxpayer has corrected the tax return and paid back the tax.
The tax authorities solemnly remind taxpayers that it is the legal obligation of every taxpayer to remit taxes according to law. It is believed that the so-called "secret" or false rumors of tax refund will not only affect their tax credit due to false reports, but also disclose personal privacy information to online fraud criminals. It is hoped that taxpayers will carefully check the information such as income, deduction and withholding tax through the personal income tax APP when handling the final settlement, and handle the final settlement in good faith according to law. If there are bad circumstances such as falsely reporting income or deducting items or tampering with certification materials, the tax authorities will severely deal with them according to law and recover taxes and late fees; Those who refuse to rectify will be put on file for inspection according to the law. Here, the tax authorities also remind the majority of withholding units that it is illegal to make false withholding declarations for taxpayers by using another person's identity, and withholding units should strictly abide by the provisions of the Individual Income Tax Law of People's Republic of China (PRC) and fulfill the obligation of full and detailed declaration of all employees according to law.