Tax "blacklist" published standards mainly include (8 items)
(1) Taxpayers forge, alter, conceal, destroy account books, accounting vouchers without authorization, or on account books Over-listing expenditures or not listing or under-listing income, or refusal to declare after notification by the tax authority or making false tax declarations, non-payment or underpayment of taxable amounts, check-up tax amount over 1 million yuan, The annual tax payment accounted for more than 10% of the total tax payable for each tax category in the year; (2) The taxpayer owed the tax payable and used the method of transferring or concealing the property to prevent the tax authority from recovering the owed tax. The amount of the tax owed was 100 (3) Using false export reports or other deceptive means to defraud the state export tax rebates; (4) Using violence or threats to refuse to pay taxes; (5) Falsely issuing special VAT invoices for _ span11span or falsely issuing other invoices used to defraud export tax refunds and tax deductions; (6) falsely issuing 100 ordinary invoices or the amount of more than 400,000 yuan; (7) privately printing, forging or altering invoices, illegal Manufacture of special anti-counterfeiting products for invoices and forged invoice supervision stamps; (8) Although the above-mentioned standards are not met, the violations are serious and have greater social impact.
joint disciplinary measures (34 departments)
by the National Development and Reform Commission, People’s Bank , the State Administration of Taxation, the Central Civilization Office, the Central Cyberspace Affairs Office, the Supreme People’s Court, the Ministry of Industry and Information Technology, the Ministry of Public Security, and the Civil Affairs Ministry, Ministry of Finance, Ministry of Land and Resources, Ministry of Environmental Protection, Ministry of Housing and Urban-Rural Development, Ministry of Transport, Ministry of Water Affairs, Ministry of Commerce, Health and Family Planning Commission, General Administration of Customs, State Administration for Industry and Commerce, General Administration of Quality Supervision, Inspection and Quarantine, State Food and Drug Administration , Forestry Bureau, Tourism Bureau, State Administration Bureau, Foreign Exchange Bureau, China Banking Regulatory Commission, Securities Regulatory Commission, China Insurance Regulatory Commission, Civil Aviation Administration, All-China Federation of Trade Unions, Central Committee of the Communist Youth League, All-China Women's Federation, All-China Federation of Industry and Commerce, China Railway Corporation, etc. Work responsibilities are implemented separately.
Joint disciplinary measures mainly include (28)
, including: (1) strengthening tax management and reporting to relevant departments; (2) preventing exit; (3) restricting holding relevant positions; (4) Financial institution financing credit reference; (5) prohibit some high-consumption behaviors; (6) publicize to the public; (7) restrict access to government-supplied land; (8) strengthen inspection and quarantine supervision and management; (9) prohibit participation in government procurement activities in accordance with the law; (10) Prohibit the application of customs certification management; (11) Restrict certain operations in the securities and futures market; (12) Restrict certain operations in the insurance market; (13) Prohibit the transfer of rights and interests in toll roads; (14) Laws and regulations Restrict government financial support; (15) Strictly review the issuance of corporate bonds and restrict the issuance of corporate bonds in accordance with the law; (16) Restrict the distribution of import tariff quotas in accordance with the law; (17) Announce to the public through major news websites; (18) Strictly control the issuance of production licenses; (19) Restrict participation in Internet information services; (20) Lawfully restrict participation in relevant public resource trading activities; (21) Lawfully restrict participation in infrastructure and public utility franchise operations; (20) 2) Implement market and industry bans on untrustworthy registered practitioners; (23) Revocation of honorary titles and cancellation of qualifications to participate in the evaluation; (24) Support industry associations and chambers of commerce to implement warnings and industry notifications for untrustworthy members Criticism, public condemnation, non-acceptance, dismissal, etc.; (25) Strengthening foreign exchange management; (26) Restricting practicing in the certification industry; (27) Restricting the acquisition of certification body qualifications and restricting the acquisition of certification certificates; ( 28) Others.
The tax authority’s announcement of case information mainly includes the following: (7 items)
(1) For legal persons or other organizations: publish their names, unified social credit codes or taxpayer identification number , registered address , The name, gender and ID number of the legal representative, the person in charge, or the actual responsible person determined by the court’s judgment (hidden the birth year, month, day number segment,The same below), the name, gender, and ID number of the financial personnel directly responsible as determined by the court’s judgment; (2) For natural persons: publicize their name, gender, and ID number; (3) the main illegal facts; (4) ) Applicable legal basis; (5) tax treatment, tax administrative penalty situation; (6) inspection unit; (7) tax-related professional service organizations and practitioners that are directly responsible for the announced major tax violations For personnel, the tax authority may publish their name, unified social credit code or taxpayer identification number, registered address, and the name, gender, ID number, and professional qualification certificate number of the person directly responsible in accordance with the law.
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