State Administration of Taxation Second Inspection Bureau Dongguan Taxation Bureau Tax Document Delivery Announcement
Dongtao Erji Announcement [2022]505
Dongguan Zhenghong Chemical Co., Ltd.: (Taxpayer Identification Number : 91441900MA4UQQDW95)
Tax Department The tax violations of You (unit) have been investigated and a tax treatment decision is now made. Since you (unit) is no longer operating in the original registered business premises and has not gone to the tax authority to complete the corresponding change registration procedures, tax department cannot contact you (unit) and deliver the documents. According to Article 106 of the " Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China", we are hereby serving (unit) announcement to you (unit) "Tax Processing Decision of the Second Inspection Bureau of the Dongguan Taxation Bureau of the State Administration of Taxation" (Dongguan Erji Office [2022] No. 631). The information is as follows:
Our bureau (office) (Address: Fourth Floor, No. 5, Baixing Road, Baidi Community, Zhangmutou Town, Dongguan City) from June 22, 2016 to December 31, 2017. The illegal facts and handling decisions are as follows:
11, Illegal facts
(I) Inspection and problems found
You (unit) have obtained special value-added tax invoices issued by Beijing Hengxin Kaisheng Metal Materials Co., Ltd., with the invoice code 1100162130, the invoice number is 09201057~09201073, and the invoice amount is 1,661,309.35 yuan. The tax amount is 282,422.65 yuan, and the total price tax is 1,943,732 yuan; 122 special value-added tax invoices issued by Beijing Xinli Tonghui Trading Co., Ltd. were obtained, with the invoice code 1100154130, the invoice number is 02857542~02857663, the invoice amount is 12,188,022.23 yuan, the tax amount is 2,071,963.37 yuan, and the total price tax is 14,259,985.6 yuan.
According to the "Certificate of Deduction" provided by the competent tax authority, you (unit) took the above 139 special invoices for value-added tax to the competent tax authority in January 2017 to declare the tax deduction of RMB 2,354,386.02.
According to the "Certified False Issuance Notice" issued by the Second Inspection Bureau of the Beijing Municipal Taxation Bureau of the State Administration of Taxation, it was confirmed that the above 139 special value-added tax invoices are special value-added tax invoices, and taxes shall not be deducted in accordance with the law and costs shall not be included in the deduction before corporate income tax.
(II) The above facts have the following evidence:
1. The "Certified False Issuance Notice" issued by the Second Inspection Bureau of the Beijing Municipal Taxation Bureau of the State Administration of Taxation.
2. Deduction certificate, tax registration form, abnormal identification information, and general taxpayer registration information issued by the competent tax authority.
3.Quality tax third phase tax management system query results.
4. Document delivery and announcement delivery information.
5. The judicial inquiry results of your (unit) tax registration bank account, relevant personnel Huang Xidi bank account, and Lin Jiarui bank account.
2. Decision on processing and in accordance with
(I) According to Article 9 of the " Interim Regulations on Value-added Tax of the People's Republic of China" ( Order No. 691 of the State Council of the People's Republic of China), it is decided to recover your (unit) from underpaying 2,354,386.02 yuan of VAT.
(II) According to the provisions of Articles 2, 3 and 4 of the "Interim Regulations on Urban Maintenance and Construction Tax of the People's Republic of China" (Guofa [1985] No. 19), it is decided to recover the urban maintenance and construction tax of 117,719.3 yuan.
(III) According to Article 32 of the " Tax Collection and Administration Law of the People's Republic of China", it is decided to charge a late payment fee of 5% per ten thousand per day for the above-mentioned recovered taxes from the date of late payment.
(IV) According to the provisions of the "Interim Provisions on the Collection of Educational Surcharges for " (Guofa [1986] No. 50), the "Decision of the State Council on Amending the Interim Provisions on the Collection of Educational Surcharges" (State Council Order No. 448 of the People's Republic of China), it is decided to recover the education surcharges for you (unit) to pay education surcharges for 70,631.58 yuan.
(V) According to the provisions of Articles 6 and 10 of the "Notice on Issuing the Interim Measures for the Collection and Use of Local Education Extensions in Guangdong Province" (Guangdong Government Office [2011] No. 10), it is decided to recover the 47,087.72 yuan less than the local education surcharge for you (unit).
limit you (unit) to go to the Zhangmutou Taxation Branch of the Dongguan Taxation Bureau of the State Administration of Taxation to pay the above taxes and late payment fees into the warehouse within 15 days from the date of receipt of this decision, and make relevant accounting adjustments in accordance with regulations. If the payment is not paid within the deadline, it will be enforced in accordance with Article 40 of the Tax Collection and Administration Law of the People's Republic of China.
If you (unit) have any disputes with our bureau (institution) regarding tax payment, you must first pay the tax and late payment fee in accordance with the deadline of this decision or provide the corresponding guarantee , and then you can apply for administrative reconsideration to Dongguan Taxation Bureau of the State Administration of Taxation within 60 days from the date of payment of the above funds or providing the corresponding guarantees.
will be deemed to be a delivery of documents to you (unit) after 30 days from the date of announcement.
State Administration of Taxation Dongguan Municipal Taxation Bureau Second Inspection Bureau
October 12, 2022
