Never let the “red envelopes” of tax cuts and fee reductions fall into the pockets of criminals


   Six departments have joined forces to weave a legal network to crack down and defraud tax refunds

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  According to the data released by the State Administration of Taxation recently, from April 1 to May 16, 2,880 enterprises suspected of defrauding tax refunds were investigated and punished nationwide, and 118 cases of tax deductions were publicly exposed, releasing the “severe crackdown on tax fraud” and “illegal taxation”. Severe punishment" is a strong signal that the "red envelopes" of tax cuts and fee reductions will not fall into the pockets of criminals.

  □ Our reporter Cai Yanhong

  6 on May 21, 7 on 22, and 10 on 23... The reporter noticed that since April this year, in the "Tax Notification" column on the official website of the State Administration of Taxation, almost every day, the tax authorities of various places have investigated and dealt with fraudulent acquisitions. Notification update for retained tax refund cases.

  Since the beginning of this year, in accordance with the decisions and arrangements of the CPC Central Committee and the State Council, the taxation department has adhered to the work requirements of "fine service, direct access to fast enjoyment, fierce fight against fraud and withdrawal, strict inspection of internal errors, continuous publicity, fast accuracy and stability", and adopted a series of effective measures. , and make every effort to ensure the implementation of the new combined tax and fee support policy, especially the large-scale tax refund.

The State Administration of Taxation, the Ministry of Public Security, the Supreme People's Procuratorate, the General Administration of Customs, the People's Bank of China, and the State Administration of Foreign Exchange (hereinafter referred to as the six departments) recently issued a notice, deciding to crack down on illegal and criminal acts of defrauding tax refunds as a normalized crackdown in 2022. We should focus our efforts on joint efforts to crack down on tax fraud, and build a strong legal network for cracking down on fraudulently obtaining tax refunds.

  Speed ​​up efficiency and timely tax refund

  Recently, Liang Wenmin, an accountant of Guangzhou Cangzi Information Technology Co., Ltd., under the guidance of a tax cadre's video connection, submitted an application for a tax refund for the remaining credit through the Electronic Taxation Bureau.

"Due to the epidemic, I am working from home. In order to ensure the company's smooth processing of tax refunds, the tax personnel directly guided me to operate and submit applications through video, and now the tax refunds have arrived!" Liang Wenmin was full of praise after completing the tax refund business, "The epidemic The impact has caused the purchase and sale chain of our small and micro enterprises to be blocked and cash flow is tight. The state has successively sent out 'six taxes and two fees' reductions and exemptions, value-added tax, income tax concessions, tax refunds and other big gift packages, and the 'real money' tax dividends are directly in the hands. The urgent need for corporate funds. We have more confidence in surviving the epidemic and getting back on the right track of development.”

  Since the introduction of the combined tax and fee support policy, the Guangzhou Yuexiu District Taxation Bureau has strengthened the policy implementation of the whole chain tracking management with a "list-based + closed-loop" approach. Tax refund "re-accelerated", actively cooperate with key enterprises to carry out "one-to-one" precise counseling, open green tax refund channels, speed up the completion of the approval process and issue tax refund forms, and deliver the national tax preferential "gift package" to taxpayers. .

  According to Wang Daoshu, deputy director of the State Administration of Taxation, since the beginning of this year, the Party Central Committee and the State Council have deployed and implemented a new combined tax and fee support policy. The national tax system has upgraded its information system 12 times, and strengthened the "contactless" application of the electronic tax bureau. , "Online + Offline" speed up and increase efficiency to ensure tax rebates.

Provincial, municipal and county taxation bureaus have carried out in-depth "first-in-command procedures" to respond immediately to taxpayers' appeals, and make immediate changes when problems are discovered, so as to ensure that the "last mile" of policy implementation is efficient and smooth, with direct access to fast enjoyment.

  In terms of implementing the new combined tax and fee support policy, this year has reduced tax burdens and increased cash flow for enterprises by more than 1.6 trillion yuan. Specifically, from April 1 to May 16, a total of 979.6 billion yuan was left in tax rebates. In addition to the 123.3 billion yuan of the old tax refund policy that has been introduced in the last quarter, a total of 1,102.9 billion yuan of tax refunds have been refunded to the taxpayer's account; in the first quarter, the new tax reduction and fee reduction nationwide was 198 billion yuan 377.8 billion yuan of taxes and fees have been deferred by manufacturing small, medium and micro enterprises since the beginning of this year.

"These policy dividends have played an important role in helping enterprises, especially small and medium-sized enterprises and individual industrial and commercial households, to relieve difficulties and boost confidence." Wang Daoshu said.

  In order to further implement the new combined tax and fee support policy, the State Administration of Taxation has recently updated and released the "Guidelines for Preferential Tax and Fee Policies for "Mass Entrepreneurship and Innovation", "Guidelines for Preferential Tax and Fee Policies for Small and Micro Enterprises and Individual Industrial and Commercial Households" and "Software Enterprises". The Guidelines for Preferential Tax and Fee Policies for Integrated Circuit Enterprises and the Guidelines for Preferential Tax and Fee Policies for Supporting Rural Revitalization have included four tax preferential policy guidelines, involving a total of 289 preferential tax and fee policies and measures, so that taxpayers and payers can fully understand the policies and enjoy the dividends.

  Severely crack down on illegal tax refund fraud

  The State Administration of Taxation recently notified that the Shenzhen tax inspection department, based on the big data analysis of taxation clues, jointly investigated and dealt with a cross-provincial and municipal gang-style fraudulent tax refund case in conjunction with the public security, the People's Bank of China and other departments.

After investigation, the criminal gang controlled a number of shell companies, and was suspected of obtaining more than 88 million yuan in tax credits by obtaining false invoices and false promotions, and colluding with black intermediaries to defraud more than 20 million yuan in tax refunds, and the remaining tax credits of more than 68 million yuan were successfully obtained. block.

At present, the public security organs have arrested some suspects.

The reporter combed and found that this case is the largest case in which the tax department has announced the investigation and punishment of fraudulently obtained tax refunds since May this year.

  According to data released by the State Administration of Taxation recently, from April 1 to May 16, 2,880 enterprises suspected of defrauding tax refunds were investigated and punished nationwide, and 118 tax fraud cases have been publicly exposed. Severe punishment", a strong signal that the "red envelopes" of tax cuts and fee reductions will not fall into the pockets of criminals.

  "For enterprises that do not meet the conditions and only make 'false declarations' for the purpose of defrauding tax concessions, the tax department has always taken a strict crackdown in accordance with the law. The 'technical defense + civil defense' approach, relying on tax big data, embeds risk prevention and control into the entire process of tax refund processing, effectively ensuring that suspicious points are found quickly, risks can be prevented, and management can keep up." Professor of Peking University Law School, Liu Jianwen, president of the Finance and Taxation Law Research Association of the China Law Society, believes that only by severely punishing those criminals who defraud tax and fee concessions can we ensure that eligible law-abiding taxpayers can enjoy tax and fee dividends as soon as possible.

  "Zero tolerance for illegal and criminal acts of defrauding tax rebates, and fights when they show up, fights early and small, and fights hard." It has become the State Administration of Taxation, the Ministry of Public Security, the Supreme People's Procuratorate, the General Administration of Customs, the People's Bank of China, and the State Foreign Exchange. Authority's consensus.

  In order to thoroughly implement the major decision-making and deployment of the Party Central Committee and the State Council on the implementation of the large-scale value-added tax refund policy, the six departments jointly issued a notice recently, deciding to take the crackdown on illegal and criminal acts of defrauding tax refunds as a normalized crackdown in 2022. The focus of taxation work and concentrated efforts to carry out joint strikes.

The six departments will jointly select the key sources of fraudulent tax refunds and carry out joint investigations.

According to work needs and specific case conditions, all localities take joint law enforcement, joint case handling, etc. to organize and carry out case investigation, joint investigation and evidence collection, and actively promote joint inspection and investigation of tax-related crimes and related criminal activities.

  Prior to this, the six departments also held a promotion meeting in Beijing to jointly crack down on fraudulently obtaining value-added tax credits and refunds.

It is emphasized that it is necessary to fully understand the importance and urgency of cracking down on the work of defrauding tax refunds.

Fully understand that the chain of defrauding tax refunds is shorter, and the sooner the serious investigations are, the better, and further improve the timeliness of crackdowns, early detection, early blocking, and early crackdowns.

It is imperative to fully understand the acceleration of the tax refund policy and to crack down on fraudulent refunds.

Fully understand that strong deterrence has yet to be consolidated, and severe crackdowns are imperative.

The current situation of cracking down on tax fraud is still severe, and it is necessary for the six departments to cooperate more pragmatically, give full play to their respective advantages, form a joint force in combating, and further build a network of rule of law for cracking down on fraudulently obtaining tax refunds.

  Zero tolerance for dereliction of duty

  Recently, the disciplinary inspection agency of Xiamen Municipal Taxation Bureau conducted a "double investigation" on the implementation of the remaining tax refund policy and found that Chen Moumou, a member of the Party Committee and Deputy Director of the Taxation Bureau of a certain district in the city, was suspected of colluding with the person in charge of a certain company. Provide convenience for the company to obtain value-added tax credits and refunds in violation of regulations, and make profits from it.

At present, the local Commission for Discipline Inspection and Supervision has filed a case for investigation of Chen Moumou's suspected serious duty violations and took lien measures. The discipline inspection agency of Xiamen Taxation Bureau has filed a case for review of his suspected violation of discipline, and will seriously investigate his responsibility in accordance with regulations, disciplines and laws.

  Since the beginning of this year, while ensuring fast and good tax refunds, and cracking down on illegal acts of defrauding tax refunds, the State Administration of Taxation has strictly investigated tax officials' collusion and profit-making in the implementation of the tax refund policy.

A total of 25 cases of dereliction of duty by tax officials have been exposed so far.

"A very small number of internal and external collusion have been filed for review, which shows the firm attitude of 'zero tolerance', and resolutely achieves 'the iron must be hard on its own'." Wang Daoshu said.

  The State Administration of Taxation requires taxation departments at all levels to further strengthen review and control, improve internal control mechanisms, and focus on preventing tax fraud risks.

Increase the intensity of supervision, and deal with dereliction of duty and dereliction of duty in accordance with the law and discipline.

For behaviors such as internal and external collusion, cheating and defrauding tax refunds, etc., they will be found together, investigated and punished, severely punished in accordance with the law, and will never be tolerated.

It is necessary to use the case to educate and warn tax officials to perform their duties and abide by the law.

  It is understood that the State Administration of Taxation, the special offices, provincial, municipal and county taxation bureaus have set up inspection working groups, which are integrated and responsible at different levels to vigorously promote the supervision of policy implementation.

Focusing on important links such as policy implementation, responsibility implementation, risk prevention and control, inspection and case handling, and problem rectification, 14 categories and 45 key points for supervision were identified. Relying on tax big data, it accurately discovered clues to internal management and law enforcement problems, and promoted the realization of early risk detection and early response. , Early disposal.

We will increase the intensity of double investigations on cases of fraudulently obtaining tax refunds, and seriously investigate and deal with all kinds of violations of discipline and regulations.

The rectification and implementation of problems found in internal and external supervision will be followed to the end.

Those who are slack in the implementation of tax rebates, work procrastination, buck-passing, and negligent dereliction of duty will be severely dealt with; all regional large-scale cases of fraudulent tax rebates will be seriously dealt with; tax officials and criminals colluding with each other and cheating Fraudulent tax refunds will be dealt with seriously.

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