The special action to severely punish tax fraud related to the epidemic in accordance with the law is extended to the end of June next year

Special action extended to the end of June next year

Strictly punish tax fraud involving epidemics in accordance with the law

　　Our reporter Dong Bijuan

　　Fairness is an important part of the tax business environment.

Since the beginning of this year, large-scale tax cuts and fee reductions have benefited many eligible companies, but at the same time, some lawbreakers have made "wrong ideas", such as false invoices, fraudulent tax refunds, and some even exploited policy loopholes to defraud new crown pneumonia. Tax incentives for epidemic prevention and control.

To this end, the State Administration of Taxation, together with the Ministry of Public Security, the General Administration of Customs, and the People’s Bank of China, decided to extend the two-year special campaign against fraudulent tax fraud until the end of June 2021, and work together to safeguard tax fairness.

　　"False issuance of value-added tax invoices and export tax fraud have caused an imbalance in the tax burden between enterprises, which is likely to lead to unfair market competition, which does not conform to the principle of tax fairness." Li Xuhong, director of the Institute of Finance and Taxation Policy and Application of Beijing National Accounting Institute, said this year Since then, the taxation department has continued to exert efforts in optimizing law enforcement methods, regulating tax law enforcement, and combating tax fraud, giving full play to the role of tax inspections as a "sword" to effectively protect national tax security, safeguard the results of tax reduction and fee reduction, and safeguard fair competition in business surroundings.

　　It is understood that since August 2018, the State Administration of Taxation has worked with multiple departments to keep a close eye on "fake enterprises" and "fake exports" and continue to carry out special operations to combat fraudulent tax fraud.

As of the end of October 2020, a total of 4,092 export companies have been inspected and 27.08 billion yuan in tax losses have been recovered.

　　After the outbreak of the new crown pneumonia, some criminals maliciously used the preferential tax policies related to the epidemic and the "non-contact" tax facilitation measures to register empty shell enterprises, and falsely issued invoices for epidemic-related materials such as "anti-epidemic materials" and "masks". Or make false declarations of income that does not meet the preferential conditions, thereby illegally enjoying preferential tax reduction policies.

　　“The act of defrauding the tax incentives for epidemic prevention and control has disrupted the order of epidemic prevention and control and the resumption of production, but also disrupted the order of economic taxation. The impact is very bad and must be strictly investigated in accordance with the law.” said Jin Xin, deputy director of the Inspection Bureau of the State Administration of Taxation.

To this end, the State Administration of Taxation organized a special action against illegal acts such as fraudulently obtaining tax incentives for epidemic prevention and control in mid-March 2020.

As of mid-November, the local taxation departments have conducted investigations on 7,038 illegal enterprises that fraudulently obtained tax incentives involved in the epidemic. Among them, 4,230 enterprises were transferred to the public security organs for processing, and 1933 suspects were arrested in conjunction with the public security departments.

　　How to avoid accepting false special VAT invoices in daily business activities? Jinxin reminds us that we can proceed from the following aspects. The first is to improve the awareness of prevention. When purchasing goods, understand the basic information of the trading company, including business scope, business scale, and enterprise qualifications, and assess risks. The second is to use public-to-public bank accounts for settlement. The third is to carefully check the invoice information, including the name, quantity, and amount of the goods, to ensure that the invoice, goods, and payment are consistent. The fourth is to keep all kinds of data vouchers during the transaction. If problems are discovered in the follow-up, it can provide a basis for the tax authorities and even the public security authorities for investigation. "The most fundamental thing is not to be lucky, not to be greedy for petty gains, and to ensure the authenticity of all businesses." Jinxin said.