Zhongxin Finance, March 15. Recently, according to clues in tax supervision, the Fourth Inspection Bureau of Shanghai Taxation Bureau further analyzed tax big data and found that Deng Lun was suspected of tax evasion.

After investigation, Deng Lun, from 2019 to 2020, made false declarations by switching the nature of income from fictitious businesses, evaded personal income tax of 47.6582 million yuan, and underpaid personal income tax of 13.9932 million yuan.

　　In the process of tax inspection, Deng Lun was able to actively cooperate with the inspection and take the initiative to pay 44.5503 million yuan of tax, and at the same time take the initiative to report tax-related violations that the tax authorities have not yet grasped.

　　Taking the above circumstances into consideration, the Fourth Inspection Bureau of Shanghai Taxation Bureau, in accordance with the "Individual Income Tax Law of the People's Republic of China", "The Law of the People's Republic of China on the Administration of Tax Collection", "The Law of the People's Republic of China on Administrative Penalties" and other relevant laws and regulations, "Administrative Penalty Discretionary Benchmark", Deng Lun was charged with tax, late payment fines and fines, totaling 106 million yuan.

　　Among them, 44.5503 million yuan of tax evasion was falsely declared for the nature of the fictitious business conversion income but voluntarily self-inspected and repaid, a fine of 0.5 times was 22.2752 million yuan; the fictitious business conversion income was falsely declared for tax evasion but did not take the initiative to self-inspect and pay. 3,107,900 yuan, and four times the fine of 12,431,600 yuan.

A few days ago, the Fourth Inspection Bureau of the Shanghai Municipal Taxation Bureau has served Deng Lun with a written decision on tax administrative punishment.

　　The relevant person in charge of the bureau answered the relevant questions.

Why did the Fourth Inspection Bureau of the Shanghai Taxation Bureau inspect Deng Lun?

　　Person in charge: The Shanghai taxation department attaches great importance to and continues to strengthen the taxation supervision in the cultural and entertainment fields, continuously intensifies the daily supervision, carries out in-depth comprehensive taxation management, prompts and guides relevant practitioners to pay taxes according to law, and urges rectification.

In the comprehensive tax management in the entertainment field since last year, it was found through tax big data analysis that Deng Lun was suspected of tax evasion, and the rectification was still incomplete after being reminded and urged by the tax authorities. In-depth tax inspection.

What are Deng Lun's illegal facts?

　　Person in charge: During the period from 2019 to 2020, Deng Lun's fictional business converted personal labor remuneration into corporate income for false declarations, evaded taxes, and had other acts of underpaying taxes.

　　Person in charge: In accordance with the "Individual Income Tax Law of the People's Republic of China", "The Law of the People's Republic of China on the Administration of Tax Collection" and other regulations, our bureau determined that the tax evasion was 47.6582 million yuan and the other underpaid taxes were 13.9932 million yuan.

How were the different penalty multiples determined in this case?

　　Person in charge: Paragraph 1 of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection stipulates that if a taxpayer evades tax, the tax authority shall pursue the payment of the unpaid or underpaid tax and overdue fines, and impose a penalty on the unpaid or underpaid tax. A fine of not less than 50 percent but not more than five times the tax paid.

　　Our bureau adheres to the principle of following the law and regulations and punishing excessive punishment, and fully considers the facts, nature, circumstances and social harm of the illegal act to punish Deng Lun.

　　On the one hand, illegal acts such as tax evasion and other illegal acts that have been actively corrected are dealt with lightly in accordance with the law.

Deng Lun actively cooperated with the inspection and took the initiative to make up the tax. At the same time, he took the initiative to report the tax-related illegal acts that the tax authorities had not yet grasped, and he actively mitigated the harmful consequences of the illegal acts.

In accordance with the "Tax Collection and Administration Law of the People's Republic of China", "The Law of the People's Republic of China on Administrative Penalties" and other relevant regulations, and in accordance with the "Shanghai Municipal Taxation Administrative Penalty Discretionary Benchmark", Deng Lun made false declarations for tax evasion of the nature of business conversion income but took the initiative to self-check A fine of 0.5 times the amount of the tax paid will be imposed.

　　On the other hand, illegal acts that have not been corrected will be dealt with seriously in accordance with the law.

Deng Lun made a false declaration of tax evasion and did not take the initiative to check and make up the part of the income from business conversion, which is of a bad nature.

In accordance with the relevant provisions of the "Law of the People's Republic of China on the Administration of Tax Collection", "The Law of the People's Republic of China on Administrative Penalty" and other relevant regulations, and in accordance with the "Shanghai Municipal Taxation Administrative Penalty Discretionary Benchmark", it will be given a heavier punishment and a fine of 4 times.

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