Avoid taxes by not collecting money from public accounts,
In the past, this was the main "means" of tax planning.
Not only did it save a lot of money for many bosses, but it was also quite free to spend money.
But, knock on the blackboard!
This road is not safe now!
1, the tax bureau is already in action.
On August 4th this year, the listed company of the New Third Board created a Decision on Tax Administrative Punishment (No.47 [20 17] of the State Taxation Bureau of Tongzhou District, Beijing). The main points of this penalty book are as follows:
Tongzhou State Taxation Inspection Bureau inspected the personal accounts opened by the actual controller and legal representative of the company, Li, in Industrial and Commercial Bank of China and Industrial Bank, and found that the above two accounts were used to collect the payment remitted by customers.
Note that the inspection bureau checks the personal accounts of legal persons, and the situation that bosses think that the tax bureau will not check the funds when they enter the personal accounts has become history! In other words, in the future, we should not only check the public account, but also check the personal account! Personal accounts are not easy to take shortcuts to funds!
Let's look at the penalty decision:
According to Article 63 of the Measures for the Administration of Tax Collection in People's Republic of China (PRC), Tongzhou State Taxation Inspection Bureau decided to impose a fine of 0.5 times the underpayment of VAT of 377,286.46 yuan and enterprise income tax of 1.5 1.575 yuan respectively, with a total amount of 23,9401.6555 yuan.
The money you should pay can't be less, and you have to pay a fine!
2. Financial institutions will conduct due diligence on personal accounts.
Compared with setting up personal accounts, bosses used to like a tax avoidance method: transferring assets overseas, but this method is no longer feasible!
Since July this year 1, China's "Administrative Measures for Due Diligence of Tax-related Information of Non-resident Financial Accounts" has been officially implemented, which is called "China CRS Standard" in the industry.
What is this management method for?
The CRS standard requires member countries to exchange information with each other and "liquidate" the financial asset accounts hidden by non-domestic tax residents in each country, which means that your overseas assets are also transparent! If the total balance of the account is more than 6 million yuan, it will be subject to due diligence by financial institutions!
Bosses, there are no more secrets in your accounts!
3, five certificates in one, the third phase of the golden tax tightening spell
On June 20 16, 10, the third phase of Golden Tax was launched nationwide, and the functions of data sharing, processing and comparison were beyond your imagination!
In the past, the national tax and local tax departments of each province developed independently. After the third phase of the Golden Tax was launched, the information was shared and processed nationwide, and it was no longer possible to play tricks in different regions with asymmetric information thinking.
In addition to the enjoyment of information, Golden Tax Phase III also has powerful data evaluation and cloud computing functions, which is equivalent to installing invisible "monitoring" for enterprises. Any action of the enterprise will be "monitored" and the system will automatically compare the cross-checking relationship. You can track whether the input invoice and output invoice of the enterprise under the same tax number are consistent, and you can also track the capital flow and bill flow to understand the commodity code and compare it with the same industry. Do you dare to falsely make out VAT invoices? Do you dare to pay less tax?
After the integration of the five certificates, the interfaces of taxation, industry and commerce, social security, statistics, banking, personal social security, provident fund, residual insurance, bank accounts, etc. It should be unobstructed in the tax system. Do you dare to cheat on employees' salaries?
remind
Therefore, we can't use this rude tax planning in the future! Remind again: Don't reach out!