税收违法“黑名单”制度和税收联合惩戒制度不断完善—— 纳税不诚信 后果很严重
辽宁大连某企业经营者王某实在没想到，Since the company was included in the "blacklist" of tax violations，A series of changes have taken place one after another：A number of old customers who have cooperated for many years suddenly stopped them from supplying；A foreign-funded enterprise is in the process of bidding，The company was disqualified from participating in the qualification stage；The financial support originally planned by the Municipal Finance Bureau to the company has also been cancelled；The application for a well-known trademark submitted to the Ministry of Industry and Commerce was denied；连参评行业内优秀企业都被取消了资格……
国家税务总局稽查局副局长于海春日前表示，Since the implementation of the "blacklist" system in 2014，The tax authorities at all levels have announced a total of 13,468 cases。As of September 2018，The tax department has sent information on parties to major tax violation cases to 155,200 households participating in joint disciplinary action。current，The comprehensive social effect of the publication of the "blacklist" and joint disciplinary action is increasing in an all-round way。
要守住发票“红线”
王某的企业因何被列入到“黑名单”？原来，A few years ago, Wang met a "friend" in the business。This "friend" hinted that Wang could provide him with a special VAT invoice，The amount and content of the invoice can be issued according to the customer's requirements，Only 5% "point money" (handling fee) is charged.。Wang couldn't resist the temptation，Buy invoices multiple times from a "friend".，And the two sides also worked together to make the accounts and cash flow decent。
Wang was a little scared at first，But he thought about it，This was done "seamlessly"，It may not be detected，Besides, I just buy invoices，It is not a false invoice，Not a big problem。however，Soon after, the "friend's" behavior of false invoicing was discovered，The tax authorities are following the vine，found Wang, the ticket buyer。
At this time, Wang only knew，Ask someone else to issue an invoice for themselves that is inconsistent with the actual business being conducted，It is also an illegal act of false invoicing。After Wang's enterprise was publicized on the "Credit Dalian" website as the target of joint disciplinary action，Many old customers are reluctant to continue to cooperate with him，The number of corporate orders fell by half compared to last year。The company's tax credit rating was directly downgraded to D，The tax authorities also strictly examine and approve their export tax rebates。
Of course，Punishment is not the goal。In order to help enterprises get out of the predicament，The tax officer explained to Wang the relevant provisions of the "blacklist" system，and follow up policy guidance on them，Help enterprises improve and standardize financial and management systems。Subsequently, the company paid all the taxes on time and in full、Late fees and fines。The tax officer informs the enterprise，As long as you are honest and law-abiding，After the expiration date, the company information will be withdrawn from the publication，No longer subject to joint disciplinary action。
"This time, I really experienced the limitations at every turn、The taste of being unable to move an inch。In the future, I must no longer use my brain，It is necessary to pay taxes in good faith and in accordance with the law，Strive to be rated as an A-level credit taxpayer! Wang sighed。
Allowing others to issue false VAT invoices for themselves is also a kind of false invoicing，Any company should stick to the invoice "red line"。The company involved in the case only cares about its immediate interests，for underpaying taxes，Purchase false VAT special invoice "reversal"，Tax deductions。As a result, it was a small loss，In addition to the need to pay back taxes、Late fees and fines in addition，Corporate reputations are also affected，In many links of production and operation, it has also been subject to joint disciplinary action by multiple departments。"Tax-related violations，Pay for one's whistle，As a business operator，This account should be settled，Don't take chances。The relevant person in charge of the State Administration of Taxation said。
因环保失信失去税收优惠
甘肃某建材公司因一次环保失信，encountered cross-departmental joint punishment。2017In April，The company did not control dust emissions by means of airtight or spraying of its loading and unloading materials，He was fined 51,000 yuan by the local environmental protection department。For this enterprise with registered capital and annual sales of more than 100 million yuan，This fine is "drizzle"，The company quickly paid the fine，Thought it was over。
But，What happened next turned out to be more than expected。2017Gansu Province has been punished for violating environmental protection regulations、Enterprises that damage the ecological environment carry out special rectification work，The taxation department of Jiayuguan City cooperates with the environmental protection department to verify the taxpayers who enjoy the preferential tax policy of "value-added tax on comprehensive utilization of resources".，It was found that the company had been penalized for environmental protection but still enjoyed the preferential tax policy。Given the fact that the company was subject to administrative penalties for violating relevant environmental regulations，The tax department shall comply with the relevant regulations，The decision to impose penalties on the company will take effect from the month following the decision on environmental penalties，Stop enjoying the preferential policy of VAT collection and refund，Taxes that have been refunded are recovered，Late fees will be charged according to regulations。
2017August 17，In front of the complete chain of evidence and legal basis of the tax department，The company is subject to tax treatment，The value-added tax that has been refunded from May 2017 to June 2017 was paid 5.7908 million yuan on schedule，and paid a late fee of 125,800 yuan，And stop enjoying the preferential tax policy of VAT collection and refund。
"This time, I was punished for environmental dishonesty，The price the company paid for this was too great。The head of the company said，They will surely learn the lesson of this lesson，Actively cooperate with rectification，The next is not an example。
"In order to promote the implementation of the joint disciplinary action mechanism，Taxation in Gansu、The environmental protection department adheres to the bottom line of the policy, and it is really tough，With a 'zero tolerance' attitude，Give full play to the deterrent effect of joint disciplinary action。In the enterprise processed，There is no shortage of local enterprises with a certain scale and popularity，This case is one of the typical examples。The relevant person in charge of the State Administration of Taxation said，This case reminds us，In the operation of the joint disciplinary action mechanism，It is necessary to further strengthen inter-departmental work interaction and information sharing，Work together to build a multi-level "fire prevention network" for joint punishment，Let the untrustworthy deeply feel the pain of having to bear the pain of "being restricted everywhere" for their "untrustworthiness".，In this way, the deterrent effect of the joint disciplinary action mechanism should be brought into full play，Promote the acceleration of the formation of a good market atmosphere for honest and honest operation in accordance with the law。
不能“贪小利”“存侥幸”
在税收违法案件中，"Greed for small profits" and "luck" are two common psychology。Mr. and Mrs. Han run a chemical company，2013At the end of the year, due to the small number of input invoices obtained，The pressure on companies to pay taxes has increased。In order to pay less taxes，Han moved his crooked brain：In the absence of a genuine transaction of goods，The company purchased fictitious VAT invoices from two enterprises in Qingdao，Thus making false declarations，Deduction of output tax。
Abnormal changes in the company's tax return data，It quickly attracted the attention of the local tax authorities。Checked，Verify the illegal facts of the company's false invoicing，and included the company in the "blacklist" of tax violations in accordance with the law，Push relevant departments to implement joint disciplinary action。
Another example，Wang's real estate company is a private enterprise located in a county in Guangxi，The company grew quickly and profitably。nevertheless，Wang still played the crooked brain of tax evasion。The company's abnormal tax situation quickly attracted the attention of the tax authorities，2016In May，The tax department of Nanning, Guangxi Province conducted a tax inspection of the company，The fact that he violated the law was soon exposed。The company's failure to file tax returns was punished by the tax department with a back tax payment and a late payment penalty of more than 1.58 million yuan，and fined more than 710,000 yuan。
however，Wang, who received the punishment decision, disagreed。After receiving multiple reminders from the tax authorities，It is listed in the tax arrears notice by the tax authorities，Even after being restricted from using invoices by the tax department，Wang still did not pay the tax。
In order to create the illusion of financial difficulties，Wang was inspected in the company，Quickly transferred part of the company's operating income to another Guilin company under its name，Trying to "hide from the world"，Evading taxes。Wang's behavior has not escaped the "sharp eyes" of tax inspectors。The inspector told Wang，If you continue to refuse to pay your taxes，Wang's real estate company will be included in the "blacklist" of tax violations，The company's tax credit rating will be directly downgraded to D，At the same time, the relevant departments are pushed to carry out joint disciplinary action。furthermore，Other taxpayers registered or in charge of operating under his own name will be subject to a series of strict regulatory measures，and in business、Investment Financing、Acquisition of land supplied by the government、Immigration、Register a new company、Project bidding、Government procurement、Qualification review and other aspects are restricted or prohibited by relevant departments。
But，Wang still has no remorse、Take chances，No taxes were paid as required、Late fees and fines。
2016Late November，Wang's company was included in the "blacklist" of tax violations because of the seriousness of the violation。soon，The Guilin company under his name is bidding for a commercial and residential land plot in downtown Guilin，Disqualified from bidding by the land department on the spot；2017Early January，Wang's real estate company was fed back to the bank's credit system due to the "blacklist" of tax violations，A loan that is being approved is temporarily frozen by the bank。
After these two things，Wang decided to pay the tax first no matter what，Repair Lost Valuable "Credit"。At a corporate symposium organized by the tax department in 2017，Wang showed up to say，Remorse for who you used to be："Sharpen your head and try to take advantage of the law，Unexpectedly, it paid a greater price，It also damaged reputation and lost integrity，太不值了！”
“本案中，The party concerned has not paid the tax arrears for a long time，Ignoring the tax authorities' notices，Causing serious adverse effects。Once the joint disciplinary action is implemented，The economic activities of the parties、Social activities are subject to cross-departmental joint disciplinary action。The relevant person in charge of the State Administration of Taxation said，In this case, in addition to the enterprise itself being punished，Other enterprises under the name of the person directly responsible are also punished，The lesson is profound。Taxpayers should establish integrity management、Awareness of paying taxes in accordance with the law，Calculate the economic account of tax credit、Social account，Enhance the awareness of paying taxes in accordance with the law。
source：经济日报 记者 董碧娟
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