Medical network - on February 17, recently, the deparment issued by the state administration of taxation bureau inspection key work arrangements of the the 2017 tax notice, national tax and land tax, rolled up his sleeves to crack down on tax illegal behavior, combined with "gold 3 period" the power of big data system, touch policy doomed red line of the enterprise.
Previously, on January 3, the state administration of taxation issued "the national tax inspection specification", the 2017 tax audit work to carry on the overall arrangement and deployment. Today, further clarify the focus of the 2017 tax auditing work schedule and have to say this to the state administration of taxation of tax inspection work efficiency is high, the 2017 tax auditing storm has already started, in order to weather the crisis, each big drug firms to check list!
▍, anhui into focusing on areas in Tibet
In the 2017 tax auditing key work arrangement, the biggest bright spot, is explicitly mentioned in Tibet, anhui and other places for the key areas to carry out the rectification of medicine and medical industry. You may wonder, why individually named inspection mainly for the two regions?
First, Tibet is tax depressions, in recent years, a large number of drug companies choose to start a company in Tibet. According to understand, Tibet has a remarkable preferential tax policy: in the area of all kinds of enterprises (including enterprises outside the Tibet ZhuQu), 2020 years ago by the collection of enterprise income tax rate of 15%. Tax incentives from the government, to have a heavy tax the lure of the pharmaceutical industry. This has prompted some powerful drug dealers, simply put the registered moved to Tibet.
For anhui, it is one of the country's largest drug circulation distribution center, in particular the taihe county tai pharmaceutical market. The market with the national more than 4000 pharmaceutical manufacturers have business dealings, there are 60000 product gauge medicine in and out of here. Sales coverage across the country, has formed a "buy sell across the country" of the country's pharmaceutical sales scale, as well as Asia's largest pharmaceutical warehouse, on an average day has more than 2500 ten thousand yuan of cash transactions.
The state administration of taxation of the roll call key audit these two provinces, is the most important reason, is the area coverage of drug firms, is also likely to have some non-standard behavior, once the problem was found wide implications.
▍ corporate tax evasion
As early as 2015, the 12th session of the standing committee of the National People's Congress on 15th meeting, the auditor-general Liu Guyi audit in audit report, due to the invoice lax supervision, drug companies, tax evasion, falsely making out VAT invoices are outstanding sample of 65 companies falsely making out drug sales invoice of more than 200 one hundred million yuan, tax evasion of over one hundred million dollars!
Tax authorities to 36 companies never to audit, audit is not in place of 29 other companies. Some enterprises are specialized company of make out an invoice, such as heishan county of liaoning province Zhou Zongwu et al., 2 years in less than 50 square meters in the same place repeat logout, six enterprises, to more than 100 pharmaceutical companies suspected of falsely making out special invoices for value-added tax of more than one hundred million yuan.
At that time, Liu Guyi also said that the future will promote to strengthen the monitoring analysis of pharmaceutical distribution enterprises, further perfecting the system of value-added tax collection and administration, strengthening tax inspection of key areas.
▍ pharmaceutical industry tax storm
As early as last year in June, "the ministry of public security mechanism of liaison office in state administration of taxation" was officially unveiled the plaque in the state administration of taxation, the ministry of public security, state administration of taxation, the implementation of the central "deepening national tax, land tax collection and management system reform of the important measures, marked the p tax coordination to guard against and crack down on the crime of tax-related entered a new stage.
The personage inside course of study thinks, the coup DE grace given drug firms tax evasion, not within the pharmaceutical industry policy, but from outside the industry tax system. Since the national tax administration of requirements on April 1, 2015 comprehensively implement VAT invoice system upgrade, the new tax system has realized the real-time variety and price, goods at the inlet and outlet of the docking behavior, is cut off from the source may vote and tax evasion.
Industry experts to the blue parker said that under the intervention of the "two votes", plus since May 2016 nationwide "camp to increase tax reform policy implementation, a large number of live on scalping business company under the combination of policy, the original value loss, facing out, drug firms obtain further curb tax evasion behavior.
And in a few days ago, the state council general office issued "on further reform and improve the pharmaceutical production circulation use policy several opinions, also explicitly mentioned," strengthen and sharing of data related to tax. To inflate prices of raw materials and pharmaceutical factory price of drug manufacturers, prices, food and drug supervision, taxation and other departments to investigate, in accordance with the tax amount receivable, pursue the responsibility of those responsible."
Is the so-called "god's mill grinds slow but sure", taxation, public security and the relevant departments under the joint strike, the pharmaceutical industry tax storm has come, the tax evasion behavior, especially the ticket, will end! In other words, a ticket time is bound to end not alarmist.
Below is according to the 2017 tax auditing key work arrangement, sort out and pharmaceutical industries related content, for your reference.
A, crack down on illegal falsely making out special invoices for VAT
1. Deparment according to taxation bureau to investigate and punish 30 tax fraud "string of cases involving upstream enterprises of falsely making out the needs of timely dynamic selection, extend issued relevant falsely making out diabetes mellitus.
Deparment for gold ticket 2. The taxation bureau, customs tax payment receipt and invoice invoice for agricultural products, refined oil, etc., unified select 1000 falsely making out diabetes mellitus, issued by local inspection organization.
Second, to carry out the special industry and regional tax
Deparment organization of taxation bureau to carry out the rectification of the following area:
One is the Tibet, anhui and other places for the key areas to carry out the special medical health care industry; 2 it is to continue in the southwest region to carry out the agricultural product regional regulation; Three is to investigate and punish golden tickets, special in guangxi, guizhou, etc; Four is for Beijing new commercial enterprise escape serious condition, selection of parts of falsely making out special campaigns.
Third, as a whole the land tax authorities to carry out the key inspection work
1. Selected deparment unified taxation bureau 360 diabetes mellitus, 10 units issued by each province local taxation bureau, to carry out the enterprise income tax inspection.
2. Deparment to taxation bureau equity transfer, investment companies, funds, securities, performing arts companies and other industries and fields as the breakthrough point, unified select 30 executives, entertainers, issued by the local tax bureau, personal income tax and the associated enterprise income tax inspection.
Fourth, play to the functions of audit service economy overall situation
1. We will conscientiously implement the national crackdown on infringement of intellectual property and produce fake and inferior commodities work leading group, the national coordination team play black putting special struggle, the mechanism of coordination and consultation with the fight against economic crime, to correct unhealthy tendencies in pharmaceutical sales and medical services such as deployment of the joint inter-ministerial meeting office tasks, and actively cooperate with relevant work, play to the functions of auditing departments to crack down on tax-related and enhance audit influence, service economy.
Five, promote "blacklist", and the quality of joint punishment
1. Improve the "blacklist" released mass effect. Around the tax authorities to carry out the "major tax illegal cases information release method (try out)", do a good job in major tax illegal cases reported released to ensure that all conform to the standard of all cases reported by the regulation, to ensure that information published case of truthful and accurate, to ensure that in accordance with the prescribed procedures published cases out of work.
2. Expanding the scope of the combined punishment. Implementation of the party in the major cases of the tax law on joint disciplinary measures of cooperation memorandum (2016 edition) ", for the leading unit of the social credit system construction, promote the joint disciplinary measures and the department of "double expansion". Actively coordinate 34 disciplinary department together to promote 28 disciplinary measures put in place, further improve the penalties for breach taxpayers, promote tax compliance.
3. Improve the social effects of the combined punishment. Strengthen the "blacklist" and joint punishment the propaganda work, expanding propaganda way, enriched the contents of the publicity and improve the spread and influence, to build "a faithless, everywhere limited" social atmosphere. Of falsely making out invoice malicious evasion, tax fraud, cook the tax-related crime, shall be included in the "blacklist", and multi-sectoral joint discipline, punch stroke, no mercy.
Sixth, promote audit informatization management and big data applications
1. Optimization of gold 3 phase of the audit module function. To the national tax inspection specification (version 1.0) as the basis, a comprehensive optimization of gold 3 phase of the audit module business requirements and improve the existing internal process audit business domain, expand the random inspection, joint inspection, combined punishment, report management, and other new business processes, to regulate the law enforcement process, the audit reform and transformation of the mode of work to provide information support.
2. The inspection application software development and application of orderly. In order to meet the audit work actual needs as a starting point, in accordance with the unified administration of taxation of the technical standards and business standards, actively research and application analysis, electronic audit, electronic forensics, used, mobile office of command coordination audit cases, external software, to ensure that audit business associated with gold three period system docking module specification, constantly improve the level of audit information technology application, submit audit work unceasingly mass effect.
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