In 2022, the country has stepped up the work of value-added tax " retained tax refund ". For example, when Jiangsu Province makes a tax declaration, if the enterprise has retained tax refund , a prompt box will appear, reminding the enterprise to apply for "retained tax refund". Since this is the case, many companies have new "ideas", and such cases have emerged. The case of
is very simple. Heilongjiang Baoquanling Agriculture and Ken Jiasheng Grain Trading Co., Ltd. defrauded 1.4597 million yuan of tax refunds by concealing sales revenue, reducing the sales tax amount of , and making false declarations. Penalty result: Recover the deductible tax refund that the company defrauded will be fined 1 times.
The case of Liaoning Fuxin Bolong Transportation Co., Ltd. defrauding VAT deposit refund is basically similar. By concealing sales revenue, reducing sales tax amounts, and making false declarations, we defrauded 1.1199 million yuan of tax refunds. Recover the deductible tax refunds defrauded by the company and impose a 1-fold fine.
There is nothing to talk about in these two cases, it is just tax fraud, and it is intentional. It is necessary to mention a case that I have encountered in particular. During the epidemic in the first half of this year, Jiangsu Province increased its efforts to pay tax refunds for the end of the period for value-added tax for small and micro enterprises. A company that wholesales and retails home decoration products had a tax refund of 20,000 or 30,000 yuan in its account, and the Taxation Bureau took the initiative to contact the company to request a tax refund. When the company saw such a good thing, it immediately applied for a tax refund. As a result, the tax did not return, but received a "tax risk reminder letter". The reason was very simple. The company's pre-payment payment was recorded in the account of more than 5 million yuan, and it took more than two years. It is of course a good thing to be able to perform timely tax refunds on
, but before applying for tax refunds on
, it should still check the accounting statements carefully. Similar to prepayment payments and other large amounts of accounts, don’t take the initiative to deliver them to your door.
Attached a news report clip:
Reference: State Administration of Taxation website, Xiaoxiang Morning News.
