According to Credit China, Dalian Jinshan Cement Manufacturing Co., Ltd. was fined 1678.
Simply put, Dalian Jinshan Cement has two tax evasion problems. First, in 2018, the reorganization dispute involved litigation, two cement production capacity indicators were sealed up, the judicial auction was completed in 2023, and the auction money was paid off directly by the court to creditors. The tax authorities determined that the transfer of intangible assets constituted a taxable act, and that the enterprise had not declared and paid less value-added tax and enterprise income tax in 2023.
Second, in 2019, enterprises are unable to repay personal loans, pay debts with goods, fail to declare value-added tax and stamp tax according to regulations, and are unable to provide cost vouchers, which are approved by tax authorities to pay less enterprise income tax.
The tax authorities determined that the above two acts had the situation of underlisting income and failing to declare and pay taxes in accordance with the regulations, which constituted tax evasion. The original text of the
illegal facts is as follows:
Illegal facts (I):
November 2018. Your company and February, Henan Pingdingshan Court auctioned the above two production capacity indicators of your company." Your unit raises objections to the auction disposal. In April
2022, Henan Pingdingshan Court held that the auction was in conformity with the law, and that "the auction should be examined and processed by the relevant departments before the auction" was rejected on the grounds that the people's court needed to consider the issues in the specific auction process. In February
2023, Dalian Cement Group succeeded in bidding and auction, with a tax-inclusive price of 120,487,500.
Based on the above situation, our Bureau went to Pingdingshan Court of Henan Province to collect relevant information. The Civil Mediation Letter of the Intermediate People's Court of Pingdingshan City, Henan Province ( [2022] Yu 04 No.45) was obtained from the Civil Mediation Letter of the Intermediate People's Court of Pingdingshan City, Henan Province ( [2022] Yu 04 No.45). On April 3, 2023, Henan Ruixiang Materials Trading Co., Ltd. received a payment from Dalian Jinshan Cement Manufacturing Co., Ltd. 120,487,500.
According to Article 2 of the Notice of the Ministry of Finance and the State Administration of Taxation on the Comprehensive Implementation of the Pilot of Business Tax to value-added tax (Cai Shui [2016] No.36), The cement production capacity index belongs to the production quota controlled by the industry and is classified as other equity intangible assets. In terms of
value-added tax, according to Articles 10 and 11 of the Notice of the State Administration of Taxation of the Ministry of Finance on the Comprehensive Promotion of the Pilot Project of Business Tax to Levy value-added tax (Fiscal and Tax [2016] 36) and the Provisional Regulations of the People's Republic of China on value-added tax, the sale of intangible assets refers to the transfer of intangible assets with compensation, and the transfer of intangible assets with compensation. Paid refers to the acquisition of money, goods or other economic benefits.
Your unit has paid 120,487,500 yuan through the court auction.
Therefore, the cement production capacity index of your unit auctioned by the court belongs to the taxable sales behavior of the value-added tax.
According to Article 45 of the Notice of the State Administration of Taxation of the Ministry of Finance on the Comprehensive Promotion of the Pilot Project of Business Tax to Levy value-added tax (Fiscal and Tax [2016] 36), the time when the tax obligation of the value-added tax occurs is the day when the taxpayer commits a taxable act and receives the sales payment or obtains the proof of the sales payment. The value-added tax tax liability of the
auction occurred in April 2023 when the payment was made. In terms of
enterprise income tax, according to Article 6 of the enterprise income tax Law of the People's Republic of China and Article 16 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, your company has paid less value-added tax of 6,820,047 in April 2023. The auction of cement production capacity indicators of your unit belongs to the income from the transfer of property, which should be included in the total income of enterprise income tax.
According to Article 1 of the Notice of the State Administration of Taxation on Several Issues Concerning the Recognition of Enterprise Income Tax Revenue (Guo Shui Han [2008] No.875), the recognition of enterprise income tax revenue must follow the principle of accrual basis and the principle of substance over form. At present,
your unit has been sealed up by the court due to insolvency, and the cement production capacity index has been successfully auctioned, and the money has been paid to the applicant.
Therefore, in essence, the ownership of the cement production capacity index has been vested in Dalian Cement Group. Therefore, your unit underrecords the income of 113, 667 in 2023. 452.
According to the "About Dalian Jinshan Cement Manufacturing Co., Ltd. with a daily output of 4000 tons" provided by your unit The cement production capacity index allocated by the https://price.ccement.com/Price_list-1-s0-e0-p0-c0-k100059-b0.
government belongs to the administrative licensing right obtained free of charge. Therefore, the cost tax basis of this capacity indicator is 0. Therefore, your company underrecorded the current taxable income of 2023 113,667,452.
Illegal facts (II):
your company signed a short-term loan agreement of RMB 40 million with natural person Liu Xiaoyang in 2016, and the subsequent repayment was about RMB 5.5 million. In June
2019, your unit signed an agreement with Liu Xiaoyang to repay the remaining loan of 34.5 million yuan with limestone, sandstone and iron powder in your unit's inventory at that time.
According to Article 1 of the Provisional Regulations of the People's Republic of China on value-added tax, your unit has paid off its debts with limestone, sandstone and iron powder, transferred the ownership of the goods and obtained the economic benefits of "debt exemption".
The above-mentioned act of offsetting debts with goods belongs to the taxable act of selling goods with compensation, and value-added tax shall be paid.
According to Article 25 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, your act of entering into an agreement to pay a debt in kind is regarded as an act of selling goods and is a taxable act of enterprise income tax.
According to the Notice of the State Administration of Taxation on the Income Tax Treatment of Assets Disposed by Enterprises (Guo Shui Han [2008] No.828), the income shall be recognized as a sales act, and the corresponding cost can be deducted according to the tax basis of the assets. At present,
your company is unable to provide any tax basis vouchers related to the above limestone, sandstone and iron powder. According to Article 35 of the Law of the People's Republic of China on the Administration of Tax Collection, the tax authorities have the right to assess the amount of tax payable.
According to Article 4 of the Measures for the Verification and Collection of enterprise income tax (Trial Implementation) (Guo Shui Fa [2008] 30), if the total income can be correctly calculated (verified), but the total cost can not be correctly calculated (verified), the taxable income rate shall be verified. Since 2018,
your company has suspended production and business. In 2019, it is clear that the total income is 30,530,973. The goods of paying debts in kind are limestone, sandstone and iron powder, which belong to the non-metallic mineral products industry in the manufacturing industry. First of all,
our Bureau estimates the taxable income rate by referring to Article 8 of the Measures for the Approved Collection of enterprise income tax (Trial Implementation) (Guo Shui Fa [2008] 30) and Annex 1 of the Measures for the Implementation of the Approved Collection of enterprise income tax in Dalian (Trial Implementation) (Dalian Tax Bureau Announcement No.2, 2018). The statutory range of taxable income rate of non-metallic mineral products industry is 6% -15%.
According to the provisions of Article 47 of the Tax Collection and Management Law, with reference to the taxable income rate of taxpayers with similar business scale and income level in the same or similar local industries, our Bureau determines that the taxable income rate of your unit is 10.The verified taxable income of
the above act is 3,205,752. Therefore, the act of paying debts in kind causes your company to undercount the taxable income of 3,205,752 in 2019.
The agreement signed by your company to pay debts in kind is a purchase and sale contract, which causes your company to pay 10,350 less stamp tax in June 2019.
The above problems cause your company to record 3,969,026.55 yuan less value-added tax output tax in June 2019 and 10,350.00 yuan less stamp tax in June 2019. The main business income in 2019 was underrecorded by 30,530,973.45 yuan, and the taxable income in 2019 was underrecorded by 3,205,752.April
2023, and the output tax of value-added tax was underrecorded by 6,820,047.17 yuan. The non-operating income in 2023 was underrecorded by 113,667,452.83 yuan, and the income after tax adjustment in 2023 was 113,667,452.83 yuan. Because your company had a loss of 27,643,537.42 yuan in previous years in 2018, the loss of previous years was not calculated in 2019 due to the adoption of the approved collection method. In 2020, there is a loss of 345,262.51 yuan in previous years, and the adjusted taxable income in 2023 is 84,860,247 yuan.
Meanwhile, the auction of cement production capacity indicators and the act of paying debts in kind should be regarded as sales for tax declaration. According to the first paragraph of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection, "Taxpayers who forge, alter, conceal or destroy account books or accounting vouchers without authorization, or overstate expenditure or understate income in account books, or refuse to declare or make false tax declarations after being notified by tax authorities, and fail to pay or underpay the tax payable, are tax evasion.".
If a taxpayer evades taxes, the tax authorities shall pursue the payment of the taxes unpaid or underpaid and the late fee, and impose a fine of not less than 50% but not more than five times the taxes unpaid or underpaid; if a crime is constituted, criminal responsibility shall be investigated in accordance with the law.
Penalty basis:
According to Paragraph 1 of Article 63 of the Law of the People's Republic of China on the Administration of Tax Collection, "Taxpayers forge, alter, conceal or destroy account books or accounting vouchers without authorization, or overstate expenditures or omit or understate income in account books." Or who refuses to file tax returns after having been notified by the tax authorities to do so, or who files false tax returns, or who fails to pay or underpays the amount of tax payable, is a tax evasion.
Where a taxpayer evades taxes, the tax authorities shall pursue the payment of the taxes unpaid or underpaid and the late fee, and impose a fine of not less than 50% but not more than five times the taxes unpaid or underpaid; if a crime is constituted, criminal liability shall be investigated in accordance with the law.
In view of the fact that your unit can actively cooperate with our Bureau in the inspection process, According to the provisions of paragraph 1 (1) of No.17 of the Discretionary Benchmark of Tax Administrative Penalties in Northeast China (issued by the State Administration of Taxation of Liaoning Province, the State Administration of Taxation of Jilin Province, the State Administration of Taxation of Heilongjiang Province, the State Administration of Taxation of Dalian City, the State Administration of Taxation of Heilongjiang Province, the State Administration of Taxation of Liaoning Province, the State Administration of Taxation of Liaoning Province, the State Administration of Taxation of Jilin Province, the State Administration of Taxation of Heilongjiang Province, the State Administration of Taxation of Dalian City, the State Administration of Taxation of Heilongjiang And is able to cooperate with the tax authorities in their examination, a fine of 50% of the amount of tax not paid or underpaid shall be imposed.
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