These are audited " small things" , your unit must have _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _

The company has not been made multiple times between 2014 and 2015 Climbing And 17 times to obtain non-compliance with the provisions of the invoice cost of the act, in violation of the "People's Republic of China invoice Measures "Article 20, Article 21, Article 24, paragraph 1, paragraph 5 and other national invoice management regulations, has been formed in accordance with the invoice management regulations to use the invoice. In accordance with the provisions of Article 35, paragraph 1, paragraph 6 of the Measures for the Administration of Invoices of the People's Republic of China, a fine of 1000.00 yuan shall be imposed on the Company's use of invoices in accordance with the invoice management regulations. Company accepted (Invoice code 244061207990, invoice number 05285816, the invoice amount of 400,000 yuan), in January 2013 in the "Yi Yi company") issued a service invoice (invoice code 244061207990, invoice number 05285816, invoice amount of 400,000 yuan), in January 2013 in the " " Climbing. in accordance with Bureau of Administration issued a "tax administrative penalty decision" (spike Only five penalties [2016] 520), Yi read company department , In the absence of actual transactions in the case of others for the invoice. The Company accepts the invoices issued by others in accordance with the provisions of Article 22 (2) and Article 37 (1) of the Measures for the Administration of Invoices of the People's Republic of China, and the Company's 2013 Year to let others for the company issued with the actual business situation does not match the behavior of the invoice punishment of 50,000 yuan fine. The above-mentioned penalties are made by the supplier of a company to the company, the company with the supplier in 2012 Signed "IDC Cooperation agreement "agreement, the company to the supplier to buy Cisco switches and other equipment and network And other services. The supplier is required to pay the price in order to deliver the goods, the company is required to pay the invoice after the payment, then the company Personnel repeatedly urge the supplier to invoice. The supplier said that due to its internal reasons, temporarily unable to issue invoices, can only provide its business unit Yi Yi company invoice to offset. In order to avoid affecting the normal operation of the company, it is confirmed that the company has a legal industrial and commercial registration, and the scope of business and the supplier is basically the same, the invoice issued by the Inland Revenue Department to verify the authenticity of the Internet, the company as the payment to the supply Business service fee basis, in the "main business costs" subject expenditure. The company received the supplier of the invoice did not do so The opposite party and the invoice issuer name consistent with the requirements, contrary to the relevant provisions of the invoice management, but the company does not exist to accept the intention of evading tax invoicing. 2012 to 2014, the company to reimbursement Form of staff performance bonus 93,437.28 yuan, included in the " "Account, not incorporated into the wages of employees withholding tax, the illegal Recover by law $ 14,629.46. Local Taxation Bureau Inspection Bureau under the "People 's Republic of China Collection and management law, "the sixty-ninth, decided to deduct the deduction of personal income tax with a fine of 50 percent of 7,314.73 yuan. Tujia and Miao Autonomous Prefecture State Taxation Bureau of the company in 2011 To 2015 1 During the tax situation to check, increase my company does not meet the pre-tax deduction Fees and administrative expenses, increase the total amount of the proposed union funds, the total increase in taxable income of 73377.91 yuan, should make up 17737.69 yuan. According to the "People's Republic of China tax collection management approach" Article 63 of the provisions of paragraph 1, Hubei Province Enshi Tujia and Miao Autonomous Prefecture State Taxation Bureau Audit Bureau decided to impose an administrative penalty, 8868.85 yuan. 1, the company's financial staff in 2013 the company issued condolences to employees of the gift of "gifts" accounted for, not included in wages and salaries, resulting in less withholding personal income tax 6,645.60 yuan. 2, 2014 due to the company book Increase, the financial staff did not report in time $ 4,915.30. 3, the company before 2013 for the staff to build dormitories, financial personnel omission 86,405.07 yuan. 4, before September 2013 the company bought a number of fixed , There is a tax credit, and do not need to pay VAT. June 2013 the company's financial sector to make major adjustments, the Ministry of Finance are new staff, handover work did not do a good job, the new staff on the export sales unfamiliar, leading to September 2013 to December 2014 exports In the free, arrived part of the leak 254,720.86 yuan, 109,166.08 yuan, local education additional 72,777.38 yuan. The company to pay less to declare the city maintenance and construction tax, property tax and deducted personal income tax deduction of 50 percent of the fine, total 176,343.43 yuan. During the period from January 2013 to December 2014, the Company's personal income tax of RMB 291,400 was deducted from the customer bonus (other income), which was the act of not paying the personal income tax withholding obligation. In accordance with the provisions of Article 69 of the Law of the People's Republic of China on the Administration of Tax Collection, the Company shall not impose a fine of 50 percent of the tax receivable due to the deduction of personal income tax $ 145,700. Company in August 2013 to Wenling City, the new town of Tangxia Zhang steel business households At the purchase of 11.49 tons 45

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