1. No tax administrative penalty will be imposed for more than 5 years
Administrative penalty decision number Taitax second penalty [2022] No. 17
Case name Taizhou *** Plastic Industry Co., Ltd.-Invoice violation
Reason for punishment In August 2015, your unit obtained 3 special value-added tax invoices issued by Nanjing Gepu Trading Co., Ltd. on August 10, 2015. The invoice code is 3200144130, the name of the goods is "Iron Crafts", the invoice number is 25136078-25136080, the name of the goods is iron Crafts, the total invoice is 297320.51 yuan, the total tax amount is 50544.49 yuan, the invoice number is 25136078, which is an invalid invoice. Your unit has not certified to deduct taxes, and the other 2 invoices were certified on August 30, 2015 and deducted 33701.41 yuan in the same month. From October 2015 to June 2016, your unit obtained a total of 4 special VAT invoices issued by Nanjing Haokuang Trading Co., Ltd., of which the invoice number is 26676488, and the tax deduction amount is 16738.46 yuan certified on October 30, 2015 and the tax deduction amount is 16738.46 yuan; the invoice number is 24440697, and the tax deduction amount is 16843.08 yuan on December 29, 2015 and the tax deduction amount is 16843.08 yuan; the invoice number is 24493045, and the tax deduction amount is 16782.05 yuan on May 29, 2016 and the tax deduction amount is 16920.09 yuan.
After asking about the legal representative of your unit, Mr. Shen, that your unit actually had no direct business transactions with Nanjing Gepu Trading Co., Ltd. and Nanjing Haokuang Trading Co., Ltd., and all relevant account books and information have been lost. After confirmation by the Third Inspection Bureau of Nanjing Taxation Bureau of the State Administration of Taxation, three special value-added tax invoices issued by Nanjing Gepu Trading Co., Ltd. on August 10, 2015 were false (co-inspection number: 43201000321101898276), and four special value-added tax invoices issued by Nanjing Haokuang Trading Co., Ltd. were false (co-inspection number: 43201000321101898820)
Basic basis for penalties (I) Article 86 of the "Tax Collection and Administration Law of the People's Republic of China" "Actually, if an act that violates tax laws and administrative regulations and should be subject to administrative penalties, if it is not discovered within five years, no administrative penalties will be given." Since the period when your unit obtains the above invoice is June 2016, the actual declaration time for value-added tax is July 7, 2016, and the Third Inspection Bureau of Nanjing Municipal Taxation Bureau issued the "Certified False Notice" on October 18, 2021, which has exceeded five years. Therefore, no administrative penalties are imposed on your unit’s tax evasion. 2. According to Article 60, Paragraph 2 of the Tax Collection and Administration Law of the People's Republic of China: "If a taxpayer commits any of the following acts, the tax authority shall order the tax authorities to correct the problem within a time limit and may impose a fine of not less than 2,000 yuan; if the circumstances are serious, a fine of not more than 2,000 yuan shall be imposed: (2) The
taxpayer name that fails to set up, store the account books or keep the accounting vouchers and related materials in accordance with the regulations. Taizhou *** Plastic Industry Co., Ltd.
Taxpayer identification number 9132***10742Q
Penalty results Your unit fails to keep the account books, accounting vouchers and related information in accordance with regulations, a fine of 3,000 yuan will be imposed.
Illegal behavior registration date 2022-03-09
penalty decision date 2022-03-09
Penalty decision book production date 2022-03-09
Penalty agency The Second Inspection Bureau of Taizhou Taxation Bureau of the State Administration of Taxation
2. If an individual business person exceeds the quota, it is considered tax evasion
Administrative counterparty name *** Teahouse
Administrative counterparty code_1 (Unified social credit code) 92330***NL898
Legal representative name Wang Moumou
Administrative penalty decision number Shaoshi Erju Punishment [2022] No. 13
Illegal behavior type (specific violation of certain laws and regulations) Tax evasion
Punishment reasons From January 1, 2020 to September 30, 2021, the monthly actual sales of the (individual industrial and commercial household) exceeded the fixed quota approved by the tax authorities and did not declare and pay taxes to the competent tax authorities as required. The total sales of the tax excluding tax in 2020 totaled 607,416.70 yuan, and the personal income tax should be paid 9,111.25 yuan.
penalty basis Article 63, Article 1 of the Tax Collection and Administration Law of the People's Republic of China,
penalty category, fine
penalty result, fine 5,466.75 yuan,
penalty effective period 2022/2/28
penalty agency The Second Inspection Bureau of Shaoxing Taxation Bureau of the State Administration of Taxation
Source: Taxation Network, Tax Service
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