The national tax inspection has exposed 12 large enterprises and more than 3,000 to be investigated
The tax inspection focuses on 12 large enterprises with more than 3,000 enterprises to be inspected, 10 of which are financial enterprises and 2 are power generation enterprises
In the first half of the year, the tax inspection storm of large enterprise groups has "won the first battle". Among the first 24 self-inspection large enterprise groups, 12 have been spot-checked by the state administration of taxation, among which 10 are financial enterprises and 2 are power generation enterprises.
From April this year, the state administration of taxation launched the first batch of 24 large enterprise groups of tax self-inspection action. Under the arrangement, large conglomerates would first have to conduct a self-examination of their tax records for the three years from 2005 to 2007. At present, the self-inspection stage has ended and is stepping into the second stage of the tax department's inspection.
In the case found out during the self-inspection, the supplementary tax, late payment fine, no fine, self-inspection of the unpaid tax should be paid after the confirmation of the inspection department, on-site storage. The state administration of taxation will conduct spot checks on large enterprise groups that are not satisfied with the self-inspection, and the third stage will be the focus of the inspection by the tax authorities.
CBN reporters learned that the first batch of identified problems of 12 enterprises, including individual income tax and corporate income tax and other aspects. The state administration of taxation has summarized these problems and sent them to the provincial tax inspection departments as a reference for the random inspection and inspection of the second batch of enterprises.
It is understood that the state administration of taxation will strive to complete in the future 3108 large enterprise groups all the inspection work, "for all the inspection." An official from the inspection department of the state administration of taxation told an industry conference recently.
Identified a number of tax problems
The tax problems of the enterprises are mainly concentrated in the following aspects: enterprise income tax, and the enterprise groups and their member enterprises did not pay individual income tax for the workers who exceed the standard to pay the subsidies such as communication fee and transportation fee.
In terms of corporate income tax, a branch of shenzhen development bank in the pearl river delta has problems, including not paying corporate income tax in accordance with regulations after receiving government incentives. Head office delimit poundage income did not pay enterprise income tax according to regulations.
One branch of China citic bank (5.16,0.03,0.58%) in north, central and south China was found to have corporate income tax problems, including paying overseas loan interest without withholding income tax, cashed in national debt spread income in advance, and declared tax-free as national debt investment income.
Bank of communications (8.51,-0.01,-0.12%) two branches in western provinces did not make tax adjustment for expenses of a hospitality nature included in operating expenses; The amount of taxable income received by the government in 2005 is not included according to the regulations.
In addition to the corporate income tax, the individual income tax is also the focus area of the enterprise problems.
One kind of phenomenon is, the enterprise pays all sorts of welfare such as compensatory endowment insurance, housing allowance to did not include individual income to levy taxes for the worker. According to individual income tax law, these income must include individual income, pay individual income tax.
Shenzhen development bank branch in an eastern city, China united insurance headquarters, China citic bank wuhan, tianjin and guangzhou branches, different degrees of supplementary endowment insurance, housing subsidies, car reform subsidies, transportation subsidies and other welfare costs are not included in the individual income tax.
In addition, the enterprises were spot-checked over the standard expenditure of various welfare expenses is also very prominent. China life insurance (28.11,0.30,1.08%), an insurance company in anhui, zhejiang and chongqing, has the problem of over-standard expenses for staff transportation and communication.
The subsidiary company of huadian group plans and withdraws housing accumulation fund, employee welfare fund, labor union fund and employee education fund beyond the standard. China Pacific insurance (16.16,0.47,3.00%) the subsidiary companies of the insurance group overpaid various expenses, including telephone bills, commissions, wages and benefits.
In addition, in the operating expenses and other items listed in the enterprise employee welfare and subsidies are more prominent. China citic bank in the office costs, repair costs listed employee subsidies and incentive costs, China everbright bank branches in the operating costs of reimbursement should be borne by the individual workers of private vehicle maintenance, road maintenance, annual inspection fees, insurance premiums.
The tax authorities will punish the problems identified in the spot checks strictly according to law, said the official with the state administration of taxation's inspection department. According to the tax administration law, tax authorities can impose fines ranging from 0.5 to 5 times the tax payable.
After the focus on large enterprise groups
'both in terms of international practices and in terms of the concentration of tax sources, large enterprise groups will be the focus of future inspections,' the official said.
The analysis of tax sources by the state administration of taxation shows that large enterprise groups play a decisive role in tax revenue. According to the report, 1.73 percent of taxpayers nationwide paid more than 90 percent of the tax, with 3,108 large enterprises paying 50 percent.
In the first half of 2009, China's total tax revenue reached 2953.007 billion yuan, down 6% year on year, with 189.568 billion yuan of tax revenue reduced.
But in the more than a decade since its establishment, the tax inspection department has not conducted inspections of large business groups. One reason is that many enterprises have higher administrative levels. "the tax inspection organs in various places cannot enter the enterprise group, and only the unified organization of the state administration of taxation can carry out smoothly. The official said.
The state administration of taxation began to pay attention to the tax inspection of large enterprise groups in 2006, and conducted special tax inspection on ten large enterprises in banking, insurance, petrochemical, electric power, post and telecommunications, telecommunications, railway and other industries.
"Based on the inspection of large enterprise groups in recent years, the problems of large enterprise groups are still relatively large." The official said that tax authorities found a series of problems in the inspection of many large enterprise groups, with few of them deliberately evading taxes, but many of them had serious tax problems.
"We have made a summary and analysis, mainly due to the policy implementation some understanding is not in place, but there are also tax awareness is not strong, there is also the group headquarters monitoring and management of subsidiaries is not in place. (source: China business news)