On June 9th, the tax authorities announced five cases of failing to handle personal income tax settlement according to the regulations, as follows:
Case 1: Falsely reporting three insurances and one gold
During the tax refund audit of dehong autonomous prefecture in 2122, it was found that several taxpayers in a catering management service company falsely reported "three insurances and one gold". After investigation, four taxpayers in this unit were misled by the "secret" of false tax refund, and falsely reported the deduction of basic old-age insurance, basic medical insurance, unemployment insurance and housing provident fund with luck in the final calculation, trying to apply for the final calculation of tax refund. The tax department immediately interviewed the company's legal representative and financial personnel and asked the company to strengthen policy propaganda and guidance. At present, the four taxpayers have revoked the false tax refund application and settled it after filling in the special deduction.
Case 2: False reporting of special additional deduction for continuing education
During the audit of tax refund for individual tax in 2122, the taxation department of Jilin Province found that some taxpayers mistakenly reported special additional deduction for continuing education in a publishing house. According to the Interim Measures for Special Additional Deduction of Individual Income Tax, taxpayers who receive continuing education of vocational qualifications can enjoy special additional deduction of individual income tax in the year when they obtain the certificate. After investigation, a small number of taxpayers in this unit chose to fill in the special additional deduction of continuing education with "professional qualification of publishing professional and technical personnel" at the time of final calculation, which is actually only the annual hours of education after obtaining the certificate, which does not meet the relevant provisions on special additional deduction of continuing education. The taxation department of Jilin Province further verified the reporting of special additional deductions of taxpayers in the previous year, corrected the supplementary tax one by one for the taxpayers who reported wrongly, and added late fees according to law.
Case 3: False reporting of special additional deductions
During the tax refund audit of Xiamen in 2122, it was found that taxpayer Liu had falsely reported five special additional deductions for serious illness medical treatment, continuing education, housing rent, support for the elderly and children's education. After investigation, taxpayers falsely reported the above-mentioned special additional deduction and submitted the tax refund application four times from March 3 to March 23, even though the tax authorities repeatedly decided not to refund the tax. The tax authorities conducted an extended verification of the taxpayer's previous annual final accounts, and confirmed that the taxpayer had made false reports. On March 27th, after the tax department delivered the notice of tax matters to the taxpayer, and interviewed the warning according to the "Five-step Work Law", the taxpayer realized his mistake, corrected the annual settlement declaration, and paid back the tax and late payment fee.
Case 4: Underreporting income
When the tax department of Xiangfen County, Shanxi Province audited the tax refund in 2122, it was found that many taxpayers in an iron and steel enterprise had the problems of under-reporting income and multi-column deduction. After investigation, many taxpayers in this enterprise were bewitched by the internal rumor that the annual settlement was incorrectly reported, and they filled in less income and deducted more in order to achieve the purpose of tax refund or reducing the payable tax. The tax department quickly contacted the iron and steel enterprise and gave face-to-face guidance and reminders to financial personnel and taxpayers. Twenty-three taxpayers have corrected their declarations.
Case 5: Misenjoying the tax benefits of Hainan Free Trade Port
When the tax department of Chengmai County, Hainan Province audited the tax refund of personal income tax in 2122, it was found that the taxpayer Jia had mistakenly enjoyed the tax reduction and exemption policy of personal income tax in Hainan Free Trade Port. After further verification, it is found that the taxpayer's employment unit in Hainan does not meet the substantive operating conditions required by the preferential tax policy of the Free Trade Port and the unit has been cancelled. The tax authorities immediately interviewed taxpayers and gave counseling on the preferential tax policies of Hainan Free Trade Port. At present, the taxpayer has corrected the tax settlement declaration and paid back the tax.
The tax authorities solemnly remind taxpayers that it is the legal obligation of every taxpayer to handle tax remittance according to law. Believing in the so-called "secret" of tax refund or false rumors will not only affect their tax credit due to false reporting, but also reveal personal privacy information to online fraud criminals. It is hoped that taxpayers will carefully check their income, deduction, tax withholding and other information through the personal income tax APP when handling the settlement, and handle the settlement in good faith according to law. For the existence of false reporting of income or deduction of items, tampering with certification materials and other bad circumstances, the tax authorities will severely deal with it according to law and recover taxes and late fees; Those who refuse to rectify will be put on file for inspection according to the law. Here, the tax authorities also remind the vast number of withholding units that it is illegal to use other people's identities to make false withholding declarations for taxpayers, and withholding units should strictly abide by the provisions of the Individual Income Tax Law of the People's Republic of China and fulfill the obligation of full and detailed declaration of all employees according to law.