A number of flexible labor platforms in Hubei, Beijing, Shanghai and Guangdong have been investigated for alleged false invoicing!

Breaking! Hubei, Beijing, Shanghai, Guangdong and other flexible labor platform was investigated, borrowing, buying a large number of natural person ID information, signing false labor contracts, fictional platform labor business, information service business, suspected of false invoicing! I, Hubei, a flexible labor platform false invoices were investigated!

In April 2021, a city in Hubei tax police joint task force went to Zhejiang, Jiangsu and other places, a flexible labor platform false invoicing case to carry out the net action, arrested three suspects, another two suspects surrendered.

After investigation, the gang through the construction of flexible labor platform, borrowing, purchase a large number of natural person identity card information, signed a false labor contract, fictitious platform labor business, information service business, etc., false VAT invoices 2,393, the amount of false 220 million yuan, *** caused the loss of state tax more than 50 million yuan.

A number of cases of false invoicing and tax fraud, some of the citizens' personal information was used by the unscrupulous elements in the way of deception, theft or benefit temptation to engage in the illegal and criminal activities of false invoicing.

Here, we solemnly remind the general public to be clear about these stakes and protect their personal information. Once you find the clues of illegal activities such as false invoicing and tax fraud, please report them to the tax authorities in a timely manner.

In addition to the above cases, on September 3, the Hubei Provincial Government Information Office held a press conference, the provincial tax bureau party committee members, the chief accountant Qin Mourong also publicly exposed the other four false VAT invoices illegal and criminal typical cases.

1. "Chu Jian four" false opening case

In September 2020, the provincial and municipal tax police departments through nearly two months of remote "contactless" investigation and evidence collection, to carry out joint net action, in Xianning City, Xianan District, a logistics intermediary platform company, the precise destruction of a false invoice. In a logistics intermediary platform company in Xian'an District, Xianning City, a criminal gang of false VAT invoicing was precisely smashed, 17 criminal suspects were arrested and several tools were seized. After investigation, the gang through the logistics intermediary platform to introduce false invoicing business and operation of false invoicing matters, foreign false VAT invoices and ordinary invoices 15776, false invoicing amount of 1.026 billion yuan.

2. "Chu Jian V" false invoicing case

In July 2020, the Inspection Bureau of the General Administration of Taxation supervised remotely through the Inspection Video Command System, and the provincial and municipal tax and police departments acted jointly to focus on the net in Public Security County of Jingzhou City, successfully cracked a case of a gang that used the preferential policy of epidemic to open VAT invoices in a big way, and arrested 14 criminal suspects. 14 criminal suspects, seized a number of tools. After investigation, the gang registered 92 shell enterprises, foreign false VAT invoices and special invoices 14,401, false invoicing amounted to 557 million yuan.

3. Suizhou "Uniform Invoice for Motor Vehicle Sales" Fraud Case

In May 2021, Suizhou City tax police joint task force carried out a net operation on a criminal gang for fraudulently issuing uniform invoices for motor vehicle sales, captured 4 suspects, pursued 4 online, and seized a number of tools for the crime. After investigation, the gang used the name of others to register 22 car sales company, false motor vehicle sales invoices 935, false amount of 179 million yuan.

4. Shiyan a chemical enterprise variable ticket false opening case

In June 2021, Shiyan city tax police joint action in Shiyan city and Shiyan Danjiangkou city will be a chemical enterprise false opening case successfully closed the net, captured 14 suspects, seized a number of tools of the trade. Upon investigation, the gang was suspected of controlling 18 shell enterprises, adopting the way of changing invoices for false invoicing, and falsely invoicing VAT special invoices to downstream coal sales enterprises by changing the name of VAT invoices issued by upstream petroleum refineries from "chemical products" to "coal. The company's VAT invoices were issued to the downstream coal sales enterprises after changing the name of the VAT invoices from "chemical products" to "coal".

As of the end of July, Hubei Province to combat fraudulent tax two years of special action *** investigation of all types of cases 10,560 households, identified as false and acceptance of false VAT invoices 697,700 invoices, invoices amounting to 148.471 billion yuan, the amount of tax 9.959 billion yuan, the fight against false and fraudulent tax and linkage check *** recovery of the national tax loss of 1.351 billion yuan, the arrest of 739 suspects, the strong maintain the economic order of the province, the VAT invoice. Powerful maintenance of the province's economic tax order.

This year is the fight against fraudulent tax two years of special action in the final year, but also four departments *** with the fight against fraudulent tax work normalization of the first year of the new journey. In the next step, the four departments will implement the "Opinions on Further Deepening the Reform of Tax Levy Management" issued by the Central Office and the State Office, focusing on the requirements of "precise law enforcement, fine service, precise supervision and sincere *** governance", jointly establish a long-term mechanism for preventing and combating false and fraudulent taxes, and continuously improve the precision of the fight against false and fraudulent tax crimes, Informationization, integration level, to create a sound rule of law, fair and stable, predictable business environment, and promote social justice and make positive contributions.

Second, Beijing, Shanghai, Guangdong and many other flexible labor platforms have also been investigated!

Shanghai, a human resources company and an industrial park is being investigated, the same time Beijing, a tax services company is also involved in the investigation, the relevant responsible person has been taken away by the police.

Recently, the Guangdong Provincial Tax Bureau announced that the flexible labor platform serious violations! Has banned more than a dozen companies commissioned on behalf of the levy qualification! These include Huilai County Ming Sugar E-commerce Co., Ltd, Guangdong Chaoyimei Investment Co., Ltd, Zhuhai Zhongdali Used Car Trading Market Co., Ltd, Jiangmen Huiyuan Automobile Trade Co.

Not only Guangdong Province, Tianjin, Hainan, Shandong and many other tax authorities have begun to clean up the illegal to carry out entrusted collection of enterprises, there have been a number of flexible labor platform violations were investigated and dealt with.

Currently on the market, the flexible labor platforms vary in size, excluding those with many years of service experience, service compliance and perfect professional platforms, most of the flexible labor platforms do not have the formal qualifications, professional experience, compliant service processes, etc., intentionally or unintentionally, through the means of playing the ball, drilling the legal loopholes, take the enterprise to take risks to complete the reduction of the cost of employment of the flexible labor needs.

According to industry insiders, seventy percent of the flexible labor platforms on the market may have compliance pitfalls.

On June 16, the Henan Provincial Taxation Bureau, the Department of Levy Management and Science and Technology for flexible labor network platform enterprises entrusted to the work of the notice, the notice requires the signing of a commissioning agreement on flexible labor network platform enterprises to carry out a serious self-examination of the agreement is not standardized, the scope of levy is not clear, and other issues in a timely manner to rectify.

At the same time, the flexible labor network platform enterprises are required to apply to the tax authorities for aggregate VAT invoicing and levy personal income tax on behalf of freelancers who have obtained production and business income, and shall, in accordance with the provisions of the "Announcement of the Local Taxation Bureau of Henan Province on the Issues of Approved Levy of Personal Income Tax" (Announcement of the Local Taxation Bureau of Henan Province No. 4 of 2017), levy personal income tax on the basis of 1.5 percent of the amount of invoiced amount (excluding VAT). 1.5% of the amount of invoices issued (excluding VAT) is authorized for collection of personal income tax. It does not enjoy the preferential policy of exemption from taxation on a monthly basis up to and including 30,000 RMB.

As the entrusted levy is oriented to sporadic, scattered and heterogeneous taxpayers, the tax authorities often do not have sufficient information about the above taxpayers, and even rely to a large extent on the information provided by the levy collection platform, which leads to the relationship between the entrusted levy collection and the levy collection platform is prone to failing to pay the tax on time, making unauthorized decisions to levy less tax, and going beyond the authority of levy collection and so on, and the user will be implicated in the above-mentioned problems by the tax bureau to recover the tax and penalties. The tax bureau to recover the tax and penalties.

2021 will become the year of flexible labor industry reshuffle, illegal commissioned on behalf of the levy company will be supervised and severely punished, the development of the industry will become more and more standardized.

So what is a flexible labor platform? What are the advantages? The tax bureau under strict investigation, you can still use the flexible labor platform for tax planning?

The flexible labor platform, we have to talk about the flexible labor first.

Flexible labor, refers to the labor contract signed between the worker and the employer, compared to the traditional labor contract, both parties in time, pay more flexible, while the employer does not have to pay social security to the workers, the operating costs are reduced.

But the biggest problem with flexible labor is that both parties are subject to taxation.

For workers, the employer has to withhold and pay 20% tax on labor compensation, and pay 3% VAT on invoices, which is undoubtedly a high tax burden.

For the enterprise, due to the workers are not willing to provide invoices, pay VAT, can not get legal pre-tax deduction vouchers, facing the risk of enterprise income tax increase.

Thus, the flexible labor platform was born.

As a platform between employers and workers, the flexible labor platform can, on the one hand, declare personal tax for workers and, on the other hand, issue special invoices to employers, which is more favorable to both sides.

At the same time, the flexible labor platform usually signs a commissioning agreement with the government of many places, and can treat the workers as self-employed businessmen for the approved collection, and the tax burden is very low, usually a monthly income of less than 100,000 yuan, the tax burden of personal tax is only about 1.5 percent.

It is important to note that flexible labor platforms and labor dispatching are different in nature. While labor dispatching companies need to obtain the qualification of labor dispatching, and the number of laborers receiving labor dispatching should not be more than 10% of the total number of laborers, flexible labor platforms only need to obtain the qualification of human resources, and the number of laborers is not limited.

The core business of a flexible labor platform is to sign a commissioned collection agreement with the tax bureau and apply for approved collection for individual businesses.

The application for entrusted levy needs to meet the provisions of the Measures for the Administration of Entrusted Levy

Currently, among the platforms that are flooding in to get a share of the pie, there are some that have signed an agreement with the local government to entrusted levy, but later on, due to the laxity of the management, the qualification of entrusted levy is very likely to be canceled.

Therefore, in accordance with the provisions of the establishment, with the qualification of the flexible labor platform is legal. At the same time, taxpayers should still keep their eyes peeled, carefully distinguish and screen out those non-compliant platforms.

Third, the enterprise help teach you a few tricks, is not a false opening to see the invoice will know

invoice false opening, in many cases is the real ticket false business, in this case, through the website and other ways to check the authenticity of the invoice can not be found in the problem of false opening (because the invoice itself is true). However, according to the experience of tax officials, based on the limited information on the face of the invoice, the same can be analyzed to determine whether the invoice is involved in the false opening, and ultimately debunk the fact that it is false opening

1. Sales place, procurement distance analysis

Taxpayers purchasing goods and services, from the point of view of cost savings, convenient to accept the service considerations, will try to be close to the purchase. Such as a glass production enterprises in the production of glass will consume natural gas, from the point of view of cost saving considerations, the can only point to the unit to accept the false opening. Subsequent investigation, confirmed the judgment of the inspectors, the unit for accepting the false opening, was characterized as tax evasion, the input tax obtained shall not be deductible, the inflated cost of adjusting the taxable income, the behavior led to the underpayment of value-added tax, enterprise income tax was recovered, and at the same time was punished with a fine of double the amount of underpaid taxes.

2. Analysis of the other party's business scope and business capacity

Any taxpayer will have its relatively stable business scope and business capacity, such as an electrical appliances sales company, in general, will not provide housing intermediary services. Then again, for example, a registered capital of 50,000 yuan, the number of employees five people of the enterprise, it is unlikely to undertake the cost of 100 million yuan of engineering, issued invoices of 100 million yuan of denomination, which is inconsistent with its business capacity.

Inspectors in the inspection of Company B "management expenses" books, vouchers, found a VAT invoice, the invoicing unit for the "Sheng * Electronic Department", goods or taxable services, services, the name of the "consulting fee", the amount of 2.5 million yuan. The name of the goods or taxable services, services is "consulting fees", the amount of 29,999 yuan, without any related contracts, agreements.

Asked the unit's financial staff, the financial staff replied: management consulting fees. Inspectors inquired about the "Sheng * electronic business department" related registration information, found that the business department for small-scale taxpayers, the scope of business for the sale of electronic products. Obviously, such a unit is not possible to provide consulting services, the invoice recorded business does not exist, for false. In the end, the unit invoice illegal behavior was punished, at the same time, false expenses caused by the underpayment of enterprise income tax was recovered, and was imposed on the underpayment of tax 0.5 times the fine.

3. The total amount of the invoice price and tax is whole

From common sense, the probability that the amount of the price and tax on the sale of goods or taxable services happens to be a whole number is extremely low.

4. false invoicing

The penalty for false invoicing

Fourth, the Golden Tax IV to go online!

We all know that the Golden Tax III has been very strong, recently announced the Golden Tax IV procurement information, Golden Tax IV on-line, the state's "regulatory network" woven more and more closely.

Why is there such a rush to purchase Golden Tax IV? What does it mean for enterprises?

With the 15 regions announced on November 1, social security into the tax, coupled with the previous social security into the tax region, the country's regional social security into the tax work has been basically completed, so the original Golden Tax III has not been able to meet the demand.

How powerful is "Golden Tax IV"?

The third phase of the Golden Tax, which realizes the merger and unification of the national tax and local tax data, functions as a full monitoring of the business process of the tax system.

The fourth phase of the Golden Tax, not only in terms of taxation, will be included in the "non-tax" business, to achieve a more comprehensive monitoring of the business. At the same time, it builds a channel for information ****sharing and verification between ministries, the People's Bank of China, and participating institutions such as banks, and realizes the three major functions of verification of the cell phone number of the relevant person in the enterprise, the tax status of the enterprise, and the registration information of the enterprise.

This means that the enterprise more data will be mastered by the tax bureau, monitoring also presents a full range, three-dimensional, and later want to tax on the "crooked brain" more not work.

The enterprise help to remind all bosses and accountants, the tax bureau to vote to control taxes, check the tax must check the ticket! The false invoice is a red line, must not be touched!

Fifth, "false open false offset" invoice behavior must be closed, the enterprise to help you send seven reminders