Suddenly! Hubei, Beijing, Shanghai, Guangdong and other flexible employment platforms. He was investigated for borrowing and purchasing a large number of natural person ID card information, signing false labor contracts, fabricating platform employment business, information service business, etc. , and suspected of falsely invoicing! 1. A flexible employment platform in Hubei was investigated for false invoicing! In April, 20021,a joint tax and police task force of a city in Hubei went to Zhejiang, Jiangsu and other places to conduct a network-closing operation on a false case of flexible employment platform, and arrested three suspects, and two others surrendered themselves. After investigation, the gang set up a flexible employment platform, borrowed and purchased a large number of natural person ID card information, signed false labor contracts, and fictional platform employment business and information service business. And falsely issued 2393 special invoices for value-added tax, with a false amount of 220 million yuan, resulting in a loss of more than 50 million yuan in national tax revenue. In many tax fraud cases, some citizens' personal information is used by criminals through deception, theft or interest temptation to engage in illegal and criminal activities of falsely issuing invoices. I hereby solemnly remind the general public that we must be clear about these interests and protect our personal information. Once you find illegal clues such as tax fraud, please report them to the tax authorities in time. In addition to the above cases, on September 3rd, at the press conference held by the Information Office of Hubei Provincial Government, Qin Murong, member of the Party Committee of the Provincial Taxation Bureau and chief accountant, also publicly exposed four other typical cases of illegal crimes of falsely issuing VAT invoices. 1. "Chu Jian IV" falsely opened the criminal record. In September, 2020, after nearly two months of long-distance "non-contact" investigation and evidence collection, the provincial and municipal tax police departments launched a joint network-closing operation to accurately smash a criminal gang that falsely issued VAT invoices in a logistics intermediary platform company in Xian 'an District, Xianning City, and arrested 17 suspects and seized some tools for committing crimes. After investigation, the gang introduced fraudulent business through the logistics intermediary platform, falsely issued invoices, falsely issued special VAT invoices and ordinary invoices 15776 copies, and defrauded the amount of126 million yuan. 2. "Chu Jian No.5" False Invoice Case In July 2020, State Taxation Administration of The People's Republic of China Inspection Bureau conducted remote supervision through the inspection video command system, and the tax and police departments at the provincial and municipal levels jointly took action to collect the net in Gongan County of Jingzhou City, successfully cracking a gang case of falsely invoicing value-added tax by using the epidemic preferential policies, arresting 14 criminal suspects and a number of tools for committing crimes. After investigation, the gang registered 92 shell enterprises, and falsely issued VAT general invoices and special invoices 1440 1 copy, amounting to 557 million yuan. 3. Suizhou "Uniform Invoice for Motor Vehicle Sales" Fake Case 2021May, Suizhou tax and police joint task force launched a network-closing operation against a criminal gang that falsely issued a uniform invoice for motor vehicle sales, arrested 4 suspects, chased 4 people online and seized some tools for committing crimes. After investigation, the gang registered 22 automobile sales companies in the name of others, and falsely issued 935 unified invoices for motor vehicle sales, with a false amount of 654.38+79 million yuan. In June, 20021year, the tax authorities and police of Shiyan City jointly took action to successfully collect the tax fraud case of a chemical enterprise in Shiyan City and danjiangkou city, arrested four suspects1year, and seized a batch of crime tools. After investigation, the gang was suspected of controlling 18 shell enterprises. After the gang changed the name of the VAT invoice for "chemical products" issued by the upstream oil refining enterprise to "coal", it falsely issued 5 147 special VAT invoices to the downstream coal sales enterprises, with a false amount of 71000,000 yuan. By the end of July, the two-year special campaign against tax fraud in Hubei Province * * * investigated and dealt with various cases 10560 households, and found that 697,700 VAT invoices were falsely issued, with the invoice amount1484,765,438+billion yuan and the tax amount of 9.959 billion yuan. The joint inspection against tax fraud * * * recovered the national tax losses. This year marks the end of a two-year special campaign to crack down on tax fraud, and it is also the first year of a new journey for the four departments to crack down on tax fraud. In the next step, the four departments will implement the Opinions on Further Deepening the Reform of Tax Collection and Management issued by the Central Office and the State Council, and jointly establish a long-term mechanism to prevent and combat tax fraud around the requirements of "precise law enforcement, fine service, precise supervision and honest governance", continuously improve the level of precision, informationization and integration in combating tax fraud, and create a sound, fair, stable and predictable business environment under the rule of law. Second, Beijing, Shanghai, Guangdong and many other flexible employment platforms have also been investigated! A human resources company and an industrial park in Shanghai are under investigation. At the same time, a fiscal and taxation service company in Beijing also intervened in the investigation, and the person in charge was taken away by the police. Recently, the Guangdong Provincial Taxation Bureau announced that the flexible employment platform was in serious violation! More than a dozen companies are prohibited from entrusting to collect qualifications! These enterprises include Huilai Tang Ming Electronic Commerce Co., Ltd., Guangdong Chaoyimei Investment Co., Ltd., Zhuhai Li Zhongda Used Car Trading Market Co., Ltd., Jiangmen Huiyuan Automobile Trading Co., Ltd. and other enterprises. Not only in Guangdong province, but also in Tianjin, Hainan, Shandong and other places, the tax authorities have also begun to clean up enterprises that violate the rules to carry out entrusted collection, and many flexible employment platforms have been investigated and dealt with for violations. At present, the flexible employment platforms on the market have different scales. Except for those professional platforms with many years of service experience and perfect service compliance, most flexible employment platforms do not have formal qualifications, professional experience accumulation and compliant service processes. Intentionally or unintentionally, they lead enterprises to complete the flexible employment demand of reducing employment costs in an adventurous way by scratching the edge and exploiting legal loopholes. According to industry sources, 70% of flexible employment platforms on the market may have compliance risks. On June 16, the Department of Collection and Technology of Henan Provincial Taxation Bureau issued the Notice on Entrusting Collection by Enterprises on Flexible Employment Network Platform, requiring enterprises on flexible employment network platform that have signed the entrustment collection agreement to seriously carry out self-examination and rectify the problems such as irregular signing of the agreement and unclear collection scope in time. At the same time, the flexible employment network platform enterprises are required to apply to the tax authorities for collecting and issuing VAT invoices, and collect personal income tax on freelancers who have obtained the income from production and operation. According to Announcement of Henan Local Taxation Bureau on Approving the Collection of Individual Income Tax (Announcement No.4 of Henan Local Taxation Bureau No.2017), the individual income tax is approved and collected at 0.5% of the invoiced amount (excluding VAT). Do not enjoy the preferential policy of exemption below 30,000 yuan per month. Because the agency is aimed at sporadic, scattered and remote taxpayers, the tax authorities often do not fully grasp the information of the above taxpayers, and even rely on the information provided by the agency platform to a large extent, which leads to problems such as not paying taxes on time, arbitrarily deciding to pay less taxes, and exceeding the agency authority. If the above problems occur, users will be recovered and punished by the tax bureau. 202 1 will be a reshuffle year for the flexible employment industry, and companies that entrust agents in violation of regulations will be severely punished by supervision, and the development of the industry will become more and more standardized. So what is a flexible employment platform? What are the advantages? Under the strict investigation of the tax bureau, can we still use the flexible employment platform for tax planning? When it comes to flexible employment platform, we have to talk about flexible employment first. Flexible employment refers to the signing of labor contracts between workers and employers. Compared with the traditional labor contract, both parties are more flexible in terms of time and remuneration. At the same time, employers do not have to pay social security for workers, which reduces operating costs. But the biggest problem of flexible employment is that both sides are affected by taxes. For workers, the employer who receives remuneration for labor services should withhold 20% tax in advance and pay 3% value-added tax when issuing invoices. The tax burden is undoubtedly high. For enterprises, because workers are unwilling to provide invoices and pay value-added tax, they can't get legal pre-tax deduction certificates and face the risk of increasing corporate income tax. As a result, the flexible employment platform came into being. As a platform between employers and workers, flexible employment platform can declare individual taxes for workers on the one hand, and issue special tickets for employers on the other hand, which is more beneficial to both parties. At the same time, flexible employment platforms usually sign agreements with local governments to collect workers as individual industrial and commercial households, with low tax burden. Usually, the monthly income is below 6,543,800 yuan, and the tax burden is only about 654.38+ 0.5%. It should be noted that flexible employment platforms and labor dispatch are different in nature. Labor dispatch companies need to obtain labor dispatch qualifications, and the number of workers who accept labor dispatch should not exceed 10% of their total employment. However, flexible employment platforms generally only need to obtain human resource qualifications, and there is no limit on the number of workers. The core business of the flexible employment platform operation is to sign an entrusted collection agreement with the tax bureau and apply for individual industrial and commercial households to verify the collection. The application for entrusted collection needs to comply with the provisions of the Measures for the Administration of Entrusted Collection. At present, a large number of platforms have poured soup. Although some of them have signed the entrustment collection agreement with the local government, it is very likely that they will be disqualified due to lax management in the later period. Therefore, it is legal to establish a flexible employment platform that meets the requirements in accordance with the regulations. At the same time, taxpayers should keep their eyes open, carefully identify and screen out those non-compliant platforms. Third, the enterprise can help you. Do you know at a glance that the invoice is false? Many times it is a real ticket and a fake business. In this case, it is impossible to find the problem of false issuance by checking the authenticity of the invoice through the website (because the invoice itself is true). However, according to the experience of tax officials and limited face information, we can also analyze and judge whether the invoice involves false issuance, and finally expose the fact that it is false issuance. 1. Analysis of the distance between the place of sale and the place of purchase Taxpayers will buy goods and services as close as possible from the perspective of saving costs and facilitating service acceptance. If glass production enterprises consume natural gas in the process of producing glass, from the perspective of cost saving, they can only point to units that accept false opening. Subsequent investigations confirmed the inspector's judgment. The unit was characterized as tax evasion because it accepted false opening, and the input tax obtained could not be deducted. The inflated cost has increased the taxable income, resulting in the underpaid value-added tax and enterprise income tax being recovered, and being fined twice as much as the underpaid tax. 2. Analysis of the business scope and business ability of the other party Any taxpayer will have its relatively stable business scope and business ability. For example, an electrical appliance sales company generally does not provide housing intermediary services. For another example, an enterprise with a registered capital of 50,000 yuan and five employees cannot undertake a project with a cost of 1 100 million yuan and issue an invoice with a denomination of 1 100 million yuan, which is inconsistent with its operating capacity. When checking the account books and vouchers of Company B's "management expenses", the inspectors found an ordinary VAT invoice, the billing unit was "Sheng * Electronic Business Department", the name of the goods or taxable services was "consulting fees", and the amount was 29,999 yuan, without any relevant contracts or agreements. Asked the financial staff of the unit, the financial staff replied: management consulting fee. Inspectors inquired about the relevant registration information of "Sheng * Electronic Business Department" and found that the business department is a small-scale taxpayer, and its business scope is electronic product sales. Obviously, it is impossible for such a unit to provide consulting services, and the business recorded on the invoice does not exist and is false. In the end, the company was punished for illegal invoices, and at the same time, the underpaid enterprise income tax was recovered due to false charges, and was fined 0.5 times the underpaid tax. 3. The total amount of fare tax is a whole. Generally speaking, the probability that the tax amount of goods or taxable services and services is exactly an integer is extremely low. 4. Penalty for False Invoicing Fourth, the fourth phase of golden tax will be launched! The act of "falsely issuing" invoices must be stopped! We all know that the third phase of golden tax is already very strong. Recently, State Taxation Administration of The People's Republic of China announced the purchase information of the fourth phase of Golden Tax. After the launch of the fourth phase of golden tax, the national "supervision network" has become more and more strict. Why are you in such a hurry to buy the fourth phase of the golden tax? What does it mean to the enterprise? With 1 65438+1October1and 15 regions announcing social security income tax one after another, and the regions that have paid social security income tax before, the social security income tax work in all regions of China has been basically completed, and the original golden tax phase III can no longer meet the demand. How strong is the "Golden Tax Phase IV"? The third phase of Golden Tax has realized the merger and unification of national tax and local tax data, and its function is to comprehensively monitor the business process of the tax system. The fourth phase of golden tax is not only about tax, but also includes "non-tax" business to realize more comprehensive monitoring of business. At the same time, information sharing and verification channels between ministries, the People's Bank of China, banks and other participating institutions have been established to realize three functions: mobile phone number of relevant personnel, tax payment status of enterprises and verification of enterprise registration information. This means that the tax bureau will have more enterprise data, and the monitoring will be all-round and three-dimensional. It will be even more impracticable to think about taxation in the future. Enterprises help remind bosses and accountants that the tax bureau controls taxes by votes, and it is necessary to check tickets when checking taxes! False invoicing is a red line, so you must not touch it! 5. The behavior of "falsely issuing" invoices must be stopped, and the enterprise will send you 7 reminders.