Risk of abnormal household
2017/8/1
Credit evaluation
The Notice of the State Administration of Taxation on the Issue of the Measures for the Administration of Tax Credit (Trial Implementation) (Notice No. 40 of the State Administration of Taxation, 2014) stipulates that:
2. the tax authorities should take the following measures to assess the taxpayers' credit rating as D taxpayers.
(1) Publicizing the list of taxpayers of Class D and their direct liabilities, and judging directly the taxpayers who are directly responsible for registration or other taxpayers who are responsible for business operations as Class D.
(2) The receipt and use of special VAT invoices shall be handled according to the general taxpayer policy during the period of counseling, and the use of ordinary invoices shall be handed over (checked) to the old for new and strictly limited supply.
(3) strengthen the export tax rebate audit;
(4) to strengthen tax assessment and strictly examine all kinds of information submitted;
(5) The lowest standard within the prescribed penalty range shall not be applied to those who are listed as key monitoring objects, increase the frequency of supervision and inspection, and discover tax violations;
(6) To inform the relevant departments of the results of tax credit evaluation, and to recommend that restrictions or prohibitions be imposed on business operation, investment and financing, acquisition of land supplied by the government, import and export, entry and exit, registration of new companies, bidding for projects, government procurement, acquisition of honors, safety permits, production permits, employment qualifications, qualification auditing, etc.
(7) d level evaluation is retained for 2 years, and third years tax credit shall not be rated as a.
(8) Joint disciplinary measures implemented by tax authorities and relevant departments, as well as other strict management measures taken according to law in light of actual conditions.
2
Export tax rebate
If the goods purchased by an export enterprise belong to a taxpayer who has been recognized by the tax authorities as an abnormal household or a general taxpayer of value-added tax within two years of handling the tax registration, and if the tax registration has been cancelled within two years and meets one of the following circumstances, the tax authorities in charge of the export tax refund shall export the goods within 24 months from the date of the written notification by the tax authorities that they are in charge of the export tax refund independently. The application of value-added tax refund (Exemption) tax policy to goods labor services is changed to apply the VAT exemption policy. There are 4 items in the situation. Please check it yourself.
2. The Notice of the State Administration of Taxation on Issues Related to Value Added Tax and Consumption Tax on Export Goods (No. 65 of the Notice of the State Administration of Taxation of 2013) stipulates that:
When examining the Declaration Form of Certificate of Transferring Export Goods to Domestic Sale of Foreign Trade Enterprises, the competent tax authorities shall not issue the Certificate of Transferring Export Goods to Domestic Sale in case of inconsistency in the information comparison of cross-checks on special VAT invoices and discovery that the special VAT invoices or other VAT deduction certificates provided are in one of the following circumstances: (2) The special VAT invoice provided is issued after the tax registration of the supplying enterprise has been cancelled or recognized as an abnormal account.
3
Risk prevention
For a taxpayer whose legal person or financial person in charge has been a legal person or financial person in charge of an abnormal household, the competent tax authorities may strictly control the number of special VAT invoices (hereinafter referred to as special invoices) issued and the maximum amount of invoices issued.
4
Vertical and horizontal
Notice of the State Administration for Industry and Commerce and the State Administration of Taxation on the Relevant Issues Concerning the Clearance of Unoperated Enterprises with Long-term Closure (Supervisory Word for Industry and Commerce [2016] 97) stipulates that:
Local industrial and commercial departments and taxation departments should actively explore linking up the management of abnormal business catalogues of industrial and commercial departments with the management of abnormal households of Taxation departments, and establish information exchange mechanisms such as enterprise registration and filing, stock rights changes, disjointed enterprises and enterprises without tax returns.
The industry and Commerce Department publicizes the relevant enterprises that meet the requirements of listing abnormal households in the information provided by the tax authorities. The tax department finds out the abnormal but still operating enterprises in the system through the enterprise annual report and other relevant information provided by the industry and Commerce department.
Notice of the State Administration of Taxation on the Issuance of the Code for Cooperative Work between the State Tax Bureau and the Local Tax Bureau (3.0 Edition)) (No. 94, General Issue of Taxation (2016):
[1] Evaluate the irregular households that are commonly recognized as Class D taxpayers, and take disciplinary measures such as limiting the supply of invoices and issuing announcements of irregular households.
[2] For irregular household taxpayers unilaterally identified, the State Tax Administration and the local tax bureau shall pass on the information of irregular household identification and termination through information sharing channels.
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