Briefing: Allen evaded personal income tax, and was recovered and fined RMB 16 million.

Event: No.4 Inspection Bureau of Shanghai Taxation Bureau launched an investigation into Allen's alleged tax evasion, and Allen was recovered and fined RMB 16 million.

Extension:

1. After investigation, during 2119-2121, Allen made false declaration by fictitious business transformation income nature, evaded personal income tax of 47,658,211 yuan, and underpaid other personal income tax of 13,993,211 yuan.

2. In the process of tax inspection, Allen was able to actively cooperate with the inspection, and took the initiative to pay back the tax of 44,551,311 yuan, and at the same time took the initiative to report the tax-related violations that the tax authorities had not yet mastered.

3. Allen was recovered and fined * * * 116 million yuan, of which, the tax bureau made a false declaration about the income nature of his fictitious business conversion, but took the initiative to check and pay back, with a fine of 1.5 times, totaling 22,275,211 yuan. However, for the 3,117,911 yuan of fictitious business that changed the nature of income, falsely declared tax evasion, but did not take the initiative to check and repay, a fine of 4 times was imposed, that is, 12,431,611 yuan.

4. The Allen case was investigated according to the clues of tax supervision, and it was recovered through further analysis of tax big data. The tax-related problems of the new format and the calculation logic are no longer in the hands of enterprises, and the tax bureau can directly calculate the impact according to the uploaded relevant data.

The tax department of the tax bureau will continue to strengthen the tax supervision of employees in the entertainment field, and conduct joint inspections on relevant brokerage companies, brokers and intermediaries that assist in tax evasion, and seriously investigate and deal with tax-related violations according to law.

Thinking:

1. Taxation is one of the important sources of our country's finance. The tax investigation method of the tax bureau has entered the stage of big data analysis. Through the comparison of tax big data and the cross-checking relationship of enterprise data, have you found that the tax investigation efforts of our national tax department are increasing?

2. Of the 16 million yuan of funds recovered and punished in Allen, the penalty for the part that was paid voluntarily was 1.5 times, while the penalty for the part that was not paid voluntarily by self-examination for tax evasion was 4 times. Have you found that the data held by the national tax authorities are becoming more and more detailed, and the policy of being frank and lenient against being strict? If an enterprise is found by the tax authorities, will it choose passive investigation or active self-examination in the future?

3. Have you found that the tax department's tax inspection is aimed at upstream and downstream linkage inspection? Even if there is no problem with our own tax, is it possible to be implicated by the upstream and downstream?

In case the enterprise is found, it may need a large amount of cash flow in a short time. Have you ever thought about reserving a tax source for your enterprise? This money is icing on the cake if nothing happens, and it is a timely help if something happens? Are you interested in hearing about this information?

shared by: Yang Cuili

2122-15-28