A: needed What? Special invoices, where I can be what items can be issued, inexpensive, Paul regular, rest assured ... B: ... A behavior has become a false invoice behavior. According to "People 's Republic of China invoice The provisions of Article 22 of the provisions of the provisions of Article 22 of the provisions of paragraph 2 of the provisions of the provisions of the invoice , The tax authorities shall confiscate the illegal gains; if the amount is less than 10,000 yuan, the fine of not more than 50,000 yuan may be imposed concurrently; if the amount is more than 10,000 yuan, a fine of not less than 50,000 yuan but not more than 500,000 yuan shall be imposed ;Constitute a crime, be held criminally responsible. A: the boss, this month we enter the ticket is not 800,000 yuan Oh, the current certification is only 50 million, sure to fill 800,000? B: you do not control, I am the boss or you are the boss, so you fill it, and others have told me that, so fill the problem ... ... A, B's behavior has been constituted The According to "the People's Republic of China." Collection management law "Article 63 provides that, Forgery, alteration, concealment, unauthorized destruction of books, , Or in the books on the multi-column expenditure or not, less column , Or by the tax authorities to notify the declaration and refused to declare or false , Do not pay or pay less tax, is tax evasion. If the taxpayer is taxed, the tax authorities shall recover the unpaid or less paid tax, And shall be fined not less than 50% but not more than five times the amount of the unpaid or less paid tax; if the case constitutes a crime, the criminal responsibility shall be investigated according to law ... Xiao Bian is not scare you! This year the tax authorities to increase the crackdown on tax violations, and actively build a large tax data platform, to achieve a precise blow, this issue with everyone to understand the small data together! When you issue an invoice, the tax authorities will receive invoice information in 2 seconds, accurately track the entire flow of invoices, and the entire process of data analysis. Or for example! A company is a cement production enterprises, B company for a department store sales business, if A issued a name for the cement value-added tax invoices to B will not be a problem? Here we conduct intelligent analysis: 1, B enterprises for the department store retail enterprises, sales There is no cement, then the purchase of cement invoices business may be doubtful; 2, if B has , Need to buy cement to build department stores, then we need to manually check whether there are other items purchased. That this process What are the data platforms doing? 1, in the A invoice, 2 seconds the tax authorities will receive all the invoice information (including the votes of the parties, the amount, the amount, etc.), and then compared to the scope of the votes of the parties to confirm whether there is doubt; 2, B after receiving the invoice, the large data platform will analyze the B data into the pin data matching, and timely call B declaration information, a comprehensive judgment of the business authenticity, timely scanning feedback point. The tax authorities can obtain the relevant data of taxation, such as industry and commerce, land, electricity, environmental protection, social security and other departments, through real data platform, and reflect the business situation from the side. So that we may not be very understanding, the following examples are described separately! The business sector will be real-time to the tax authorities to pass corporate changes, business address changes, Square change and other information, the side reflects the equity transactions and other information; Land Bureau will be real-time delivery of land transaction information and other information for the tax authorities to master the building, Business status to provide evidence; Power companies will be all the power consumption to the tax authorities, the side reflects the production and operation of enterprises; Environmental protection departments will be environmental permits, environmental penalties and other relevant information to the tax authorities, for the comprehensive use of resources To provide evidence; IESS will be corporate employees to pay social security information to the tax authorities, the side reflects the number of employees and operating conditions; Other departments to provide relevant licensing situation, a comprehensive reflection of business ... ... Large data platform is through the integration of export tax rebate, electronic account, the core collection and management of tax system data, all the data for a comprehensive screening of enterprises to determine the unregulated column sales tax ratio, export to domestic sales tax and declared bad More than 10 risk indicators, the establishment of an effective risk model for all enterprises to conduct a comprehensive monitoring. May say that you do not have a concept, then throw an example! If the amount of the invoice amount is 3 million yuan and the amount of the unbilled income is -300 million, the main form of the month's report reflects the sales of the taxable goods is zero, then the tax authorities will Through the risk model to scan, to confirm the A company to declare data for the doubt data, the tax authorities will be timely negative negative billing income to verify the situation. Through this year's cumulative scan screened out the suspected virtual fill entry, virtual income enterprises 317, involving the amount of 290 million yuan, and ultimately confirmed to escape (lost) 316 enterprises, scanning accuracy rate of 99%. In order to better carry out the fight against tax law, strengthen internal and external cooperation and expand the scope of horizontal cooperation, and establish a long-term mechanism of information transfer with local tax authorities to jointly combat tax violations. In other words, you have any place in the tax-related behavior, we can achieve all-round real-time monitoring, analysis of the relevant tax-related activities, quickly identify the risk point. Reminder: only Tax can keep you away from the risk!
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