According to the website of the State Administration of Taxation, on June 6, the tax department announced five more cases of failing to handle individual income tax calculations in accordance with the regulations, as follows:
Case 1: Falsely filling in three insurances and one housing fund
The tax department of Dehong Dai Jingpo Autonomous Prefecture in Yunnan Province found during the review of the 2022 annual tax return that a catering management service limited company had a number of taxpayers falsely filling in the "three insurances and one housing fund". After investigation, a total of 4 taxpayers in the unit were misled by the false tax refund "secret", and falsely filled in the basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund deductions during the calculation, trying to apply for the tax refund. The tax department immediately interviewed the company's legal representative and financial personnel and asked the company to strengthen policy publicity and guidance. At present, the four taxpayers have cancelled the false tax refund application and processed the reconciliation after filling in the special deduction.
Case 2: Falsely filing special additional deductions for continuing education
The tax department of Jilin Province found during the review of the 2022 annual tax refund that some taxpayers of a publishing house mistakenly filled in the special additional deduction for continuing education. According to the Interim Measures for Special Additional Deduction for Individual Income Tax, taxpayers who receive continuing education on vocational qualifications can enjoy the special additional deduction for continuing education for individual income tax in the year in which they obtain the certificate. After investigation, a small number of taxpayers in this unit chose to fill in the special additional deduction of continuing education with "professional qualification for publishing professional and technical personnel" at the time of calculation, which is actually only the annual hours of education after obtaining the certificate, which does not meet the relevant provisions on the special additional deduction for continuing education. The tax department of Jilin Province further verified the special additional deduction filing of the taxpayers of the unit in the previous year, corrected the supplementary tax payment one by one for the taxpayers who filled in the erroneous information, and imposed late payment fees according to law.
Case 3: Falsely filing special additional deductions
The Xiamen Municipal Tax Department found during the review of the 2022 annual individual tax refund that taxpayer Liu had falsely filled in five special additional deductions for serious illness medical treatment, continuing education, housing rent, supporting the elderly, and children's education. After investigation, taxpayers falsely filled in the above-mentioned special additional deductions and submitted tax refund applications four times from March 3 to 3 when the tax department repeatedly made decisions not to refund taxes. The tax department conducted an extended verification of the taxpayer's previous year's reconciliation and confirmed that the taxpayer had made a false declaration. On March 23, after the tax department served the taxpayer with a notice of tax matters and interviewed and warned in accordance with the "five-step work law", the taxpayer realized his mistake and corrected the annual reconciliation declaration, and paid back the tax and late payment fee.
Case 4: Underreporting income
The tax department of Xiangfen County, Shanxi Province, found during the review of the tax refund for the 2022 annual tax report that many taxpayers of a steel enterprise had the problem of underfilling income and multiple deductions. After investigation, a number of taxpayers of the enterprise were seduced by internal rumors that the annual reconciliation was wrongly filled in, and filled in less income and more deductions when handling the annual reconciliation, so as to achieve the purpose of tax refund or reduction of the amount of tax to be paid. The tax department quickly contacted the steel company and provided guidance and reminders to the financial staff and taxpayers in person, and 23 taxpayers had corrected their declarations.
Case 5: Mistakenly enjoyed the tax benefits of Hainan Free Trade Port
The tax department of Chengmai County, Hainan Province, found during the review of the 2022 annual individual income tax report refund that taxpayer Jia had mistakenly enjoyed the individual income tax reduction policy of Hainan Free Trade Port. After further verification, it was found that the taxpayer's employment unit in Hainan did not meet the substantive operating conditions required by the preferential policy of individual tax of the free trade port, and the unit had been cancelled. The tax department immediately interviewed the taxpayer and provided guidance on the preferential tax policy of the Hainan Free Trade Port. At present, taxpayers have corrected their individual tax returns and paid back taxes.
The tax department solemnly reminds the majority of taxpayers that it is the legal obligation of every taxpayer to handle individual tax reconciliation according to law, and credulously believing the so-called tax refund "secrets" or false rumors will not only affect their tax credit due to false reporting, but may also leak personal privacy information to online fraud criminals. It is hoped that taxpayers will carefully check their income, deductions, withheld taxes and other information through the individual income tax APP when handling the reconciliation, and handle the reconciliation in good faith in accordance with the law. For egregious circumstances such as false reporting of income or deduction items, tampering with supporting materials, etc., the tax department will deal with it seriously in accordance with the law, and recover taxes and late payment fees; Those who refuse to make corrections will be placed on file for inspection in accordance with laws and regulations. Here, the tax authorities also remind the majority of withholding units that it is illegal to use the identity of others to handle false withholding declarations for taxpayers, and that withholding entities should strictly abide by the provisions of the Individual Income Tax Law of the People's Republic of China and perform the obligation of full detailed declaration of all employees in accordance with the law.