What does the fourth phase of Golden Tax go online Prior to this, the State Administration of Taxation issued the announcement on the transaction results of the command platform and supporting functional projects at the command end of phase IV of golden tax
According to the open commercial and technical documents of the decision-making and command system of the fourth phase of the golden tax, the fourth phase of the golden tax has greatly enhanced the internal control and supervision platform. Its three main functions and three supporting functions are as follows:
Technical support has strengthened the supervision of content control.We suspect that with the maturity of big data and other technologies, the external tax monitoring will become more and more strict. The fourth phase of golden tax, not only in terms of tax, will also be included in the "non tax" business, to achieve a more comprehensive monitoring of business.At the same time, the information sharing and verification channels between various ministries and commissions, the people's Bank of China and other participating institutions are set up to realize the three major functions of the mobile phone number of enterprise related personnel, enterprise tax status and enterprise registration information verification. This means that more data of enterprises will be mastered by the tax bureau, and the monitoring will be all-round and three-dimensional. It will be more impractical to use "crooked brains" in the future.
Since August, private account transfer will be strictly investigated!
Some enterprises have been punished! For enterprises to relax, private account transfer is indeed very convenient, which can make the receiving party receive payment quickly and reduce tax burden. Therefore, many enterprises like to use this method to receive and receive payment for goods to avoid tax. However, tax avoidance in private accounts has always done more harm than good
What happened was as follows:
The company obtained sales payment for electric vehicles and accessories off the books from 2017 to 2018, and did not declare tax. In 2017, sales payment of 12193078.7 yuan was collected through personal account, of which 11495378.7 yuan was not recorded in the account and not declared for tax. In 2018, sales payment of 27883309.65 yuan was collected through personal account, of which 27018459.65 yuan was not recorded in the account and not declared for tax. After the deduction, the VAT tax was 1670268.7 yuan in 2017 and 3839500.25 yuan in 2018.The total amount of corporate income tax recovered in 2017 and 2018 was 439662.71 yuan. Because the company conceals the waste income, uses the false value-added tax special invoice to list less income and more expenses in the account book, which constitutes tax evasion, it plans to impose a 50% fine on the value-added tax and enterprise income tax, totaling 2974715.87 yuan. It can be calculated that the company due to personal card collection did not declare tax, was recovered taxes and fines more than 8 million!This is a profound lesson, admonish boss, draw lessons from it!
1. Bank tax sharing information Bank and tax information has been shared. Now, if the tax authorities need to master the capital changes in private accounts, it is no longer so difficult. From 2020, the cooperation between financial institutions and tax and anti money laundering institutions is bound to increase. Frequent capital transactions between the boss's private account and the company's public account will be monitored.Tax supervision has no outside the law, tax evasion will be strictly investigated! 2. Big data comparison and analysis There is no need to say much about the strength of Jinshan's tax system.The system will automatically compare and analyze whether the business operation is abnormal, whether the invoice and declaration data are true. Under dynamic monitoring, once there is an exception, such as low tax rate, the system will automatically alert.No need to report, the tax bureau in the office to know which enterprises may be suspected of tax evasion.After the fourth phase of the Golden Tax went online, the investigation was stricter. 3. The road to making false invoices is blocked The tax department has established a big data monitoring mechanism for tax classification code and taxpayer identification number. This year, more enterprises may be identified for falsely issuing invoices due to historical debts. Please abide by tax laws and regulations.At the same time, high wages, multi-channel, multi-type income will face severe investigation! 4. Admonish all business owners Don't use personal bank account to hide company income and pay less tax!Gold tax phase III has been so strict, metal phase IV risk will only be greater!
In the future, can't private account transfer at all? 1. There are many risks in private account transfer Many enterprises have no distinction between private and public accounts, and their funds are directly transferred to personal accounts, or they are suspected of violating the crime of occupation and misappropriation of funds in articles 271 and 272 of the criminal law; The information of banks and tax bureaus in many places has been shared. It is very simple and convenient for tax authorities to check the capital changes of a private account if necessary; In recent years, the cooperation between local financial institutions and tax authorities, anti money laundering agencies and public security departments has become stronger. However, if private accounts transfer too frequently, your capital transactions will face more stringent monitoring. 2. Not all private account transfers will be strictly monitored and inspected Although private transfer is not advocated, transfer from corporate account to private account is allowed when it is in line with the actual business of the enterprise From 2021, under what circumstances can the public to private and private to private be legal?Specially for you to sort out the following 8 situations! Case 1: company a will pay 600000 yuan from the corporate account to each employee's personal card one by one through the bank on the salary payment day of each month. Company a has fulfilled the obligation of withholding individual income tax in accordance with the law. Reminder: the money on the public account is allowed to be transferred into private account!never mind! Case 2: Party A belongs to a sole proprietorship enterprise, and will regularly transfer the profits after deducting expenses and paying business income tax to the person in charge of the sole proprietorship enterprise through the corporate account. Reminder: the money on the public account is allowed to be transferred into private account!never mind! Case 3: company a will pay 60000 yuan from the corporate account to the salesman for business trip. After the business trip comes back, the company will pay the actual expenses, refund the excess and make up for the less. Reminder: the money on the public account is allowed to be transferred into private account!never mind! Case 4: a limited company will transfer the 1 million yuan in the corporate account to the individual shareholders, which is the dividend income after paying 20% of the dividend. Reminder: the money on the public account is allowed to be transferred into private account!never mind! Case 5: limited company a pays 100000 yuan of lecture fee to the teacher through the corporate account and transfers it into the teacher's personal card. The 100000 yuan is the after tax remuneration after paying the labor remuneration. Reminder: the money on the public account is allowed to be transferred into private account!never mind! Case 6: company a purchased a batch of articles from individuals with the amount of 200000 yuan, and obtained the invoice issued by the tax department on behalf of the natural person. Company a transferred the payment of 200000 yuan to the personal card of the natural person through the corporate account. Reminder: the money on the public account is allowed to be transferred into private account!never mind! Case 7: a limited company transfers 100000 yuan into Mr. Liu's personal card through the corporate account, which is used to repay the company's previous loan to individuals. Reminder: the money on the public account is allowed to be transferred into private account!never mind! Case 8: a limited company transfers 80000 yuan into Wang's personal card through corporate account, and the 80000 yuan is used to pay Wang's liquidated damages and compensation. Reminder: the money on the public account is allowed to be transferred into private account!never mind!
Facing the launch of Golden Tax phase IV
We should grasp these important reminders! It can be seen from the name that the fourth phase of Jinshui belongs to the upgraded version of the third phase. The third phase of Golden Tax realizes the combination and unification of national tax and local tax data, and its function is to monitor the business process of tax system.The fourth phase of golden tax is not only about taxation, but also included in the "non tax" business to achieve a more comprehensive monitoring of business.At the same time, the information sharing and verification channels between various ministries and commissions, the people's Bank of China and other participating institutions are set up to realize the three major functions of the mobile phone number of enterprise related personnel, enterprise tax status and enterprise registration information verification.Information sharing, information verification! In a word, the "Golden Tax phase III" has achieved the consolidation of "national and local tax" data, while the "Golden Tax phase IV" needs to solve not only the tax aspect, but also the "non tax" business, which needs to realize multidimensional and all-round process monitoring. After the fourth phase of golden tax goes online, more data of enterprises will be mastered by the tax bureau, and the monitoring will be all-round and three-dimensional. The state should realize the transformation from "managing taxes by tickets" to "managing taxes by numbers". Next, the new tax collection management system will make full use of the new generation of information technology such as big data and artificial intelligence, so as to realize intelligent taxation and intelligent supervision.The data sharing of various departments, supported by big data, can realize the "data portrait" within the whole business process of each market entity. In the future, every enterprise will be transparent in front of the tax department. After the fourth phase of golden tax goes online, the monitoring of taxpayers can be described in four aspects: all-round, all business, whole process and all intelligence. After the fourth phase of golden tax goes online, the monitoring of funds will be more strict, especially in the case of personal card transactions. If a bank card is involved in a case, no new account can be opened within five years. Mobile payment, including wechat and Alipay, can only be given to cash when buying a dish. All businesses have to go to the counter;At the same time, including credit reference, basic bid farewell to credit card and mortgage car loans.So as to truly realize "let the trustworthy benefit everywhere, let the dishonest run into the wall everywhere"!Once you break your promise, you will not be able to do anything! The era of bank tax sharing information is coming! On June 26, 2019, the people's Bank of China, the Ministry of industry and information technology, the State Administration of Taxation and the State Administration of market supervision and Administration jointly held the launching meeting of enterprise information networking verification system.Industrial and Commercial Bank of China, Bank of communications, China CITIC Bank, China Minsheng Bank, China Merchants Bank, Guangfa bank, Ping An Bank and Shanghai Pudong Development Bank were among the first batch of users to access the enterprise information networking verification system. The highlight of the system is that it establishes a channel for information sharing and verification among various ministries and commissions, the people's Bank of China and other participating institutions, and realizes the three major functions of verifying the mobile phone number of enterprise related personnel, enterprise tax status and enterprise registration information. With the launch of the fourth phase of golden tax, the next step is for high net worth people. With the establishment of tax identification number of natural persons and the first introduction of anti avoidance provisions in the new personal tax, personal assets income and expenditure will be more transparent. With the rapid development of the fourth phase of golden tax, it is expected to build a more powerful modern tax collection and management system, realize the general management of tax collection within the scope, realize the "tax" full data, full business, whole process and full data "cloud" to provide conditions and basis for intelligent tax management and intelligent supervision. With the rapid development of the fourth phase of golden tax, as well as the deepening and penetration of tax big data, dirty transactions hidden in the bottom, under the water and behind will soon come to the surface.Information sharing breaks the information isolated island, and supervision will only be more and more strict. The standardization of social security is an inevitable trend, which greatly promotes enterprises to actively and reasonably regulate the payment of social security. Facing the launch of the fourth phase of golden tax, financial compliance and tax compliance of enterprises in the future will be the way out!After all, it will be a dead end in the end!Enterprises must step into the financial compliance transformation period as soon as possible, standardize accounting and pay taxes according to law, which is tax planning!The more standardized, the more tax saving, the lower the risk!If it is not standardized, it's just waiting for death!Remember compliance: otherwise, after decades of hard work, we will return to the pre liberation overnight! Although the state will set aside preferential policies and space for enterprises in a special period, it does not mean that the state will turn a blind eye to it, nor does it mean that the country will let itself develop. Therefore, enterprises should take every step and cherish it!No actual business as the premise of the invoice behavior belongs to false invoice behavior, tax depression is not a tax haven, let alone!"Tax depression" is not useless, but can not be "abused"! In the face of the launch of the fourth phase of golden tax, accounting personnel make accounts on the basis of real business. They should reflect the origin and development of the business and return to the real commercial nature of the business. The accounting and tax treatment out of thin air will bring huge risks to themselves!The enterprise should be a real self, let the real business reappear truly, return to the original appearance and commercial essence of the business! The state's regulatory attitude towards private enterprises is marked by "what extent has the account been checked". 2021 and the coming 2022 will be a year of supervision. We will wait and see, and cherish it!The next few years will be a year in which financial innovation is needed. We should dare to innovate, not be complacent with the status quo and stick to conventions!To remember, inspection as a line of defense on tax collection and management!If you don't pay attention to tax, tax will pay to you!Now is the era of waves and sands, can leave the enterprise is a good enterprise!This is an era, but also a worst time!