Yesterday, the reporter learned from the Beijing Municipal State Administration of Taxation that the city has recently launched a special rectification of the VAT special invoices for the gold and jewellery industry. At present, it has investigated 1,251 illegal and illegally-receiving enterprises, involving 11,063 invoices and recovering tax losses of RMB 123 million. .

"Can you help us check the special value-added tax invoices issued by these three jewellery companies?" Recently, the inspection staff of the State Administration of Taxation of Qinghai Province came to the Beijing State Taxation Bureau Inspection Bureau for assistance. Originally, three jewellery enterprises in the city issued a batch of special value-added tax invoices for the commerce and trade company that operates coal in Qinghai, which is inconsistent with its business scope.

According to this clue, the Municipal State Tax Inspection Bureau immediately investigated the jewelry enterprises holding the million-yuan invoice, and found that there were similar problems in the two enterprises operating jewelry enterprises. Further analysis of the survey found that the five jewellery enterprises in the short-term business of not trading gold jewellery business, the top amount of the number issued a special VAT invoice total 4,100, the amount of 1.326 billion yuan, the tax amount of 225 million yuan.

In order to further understand the illegal chain, the Municipal State Tax Inspection Bureau began to conduct investigations on 128 downstream-receiving enterprises related to the city, involving 2,754 invoices, amounting to 646 million yuan and tax amount of 110 million yuan. After the investigation, 127 enterprises have fled, and the case has fallen into a deadlock.

How to solve the problem of the virtual enterprise to escape? The inspection department “deeply digs into the data and traces to the end”, analyzes all the special value-added tax invoices issued by the 128 enterprises, and finds that 128 enterprises have significant suspicions of obtaining invoices from the jewelry company and deducting them. Then, a second round of carpet-style surveys was deployed in the city, involving 1,466 recipients, 11,063 invoices, an amount of 988 million yuan, and a tax of 164 million yuan.

It is understood that most enterprises in the investigation can actively cooperate and take the initiative to pay taxes. However, there are still a few enterprises that do not recognize the problem of the invoices obtained. The inspectors conduct checks and evidences on the business, and find out the clues. Enterprises suspected of not accepting taxes shall be strictly investigated according to law. In just two weeks, the investigation of 1466 enterprises was basically completed. In addition to escaping enterprises 173 outdoors, there are 1,251 tax-improving enterprises, and the national tax recovery is 233 million yuan. Enterprises suspected of using the virtual invoicing tax evasion have been investigated and punished, and the tax evasion will be uniformly fined three times.

Most of the companies surveyed were small-scale commercial enterprises without fixed places, no funds, no inventory, and no fixed personnel. Among them, nearly 30% of the off-site operations, registered addresses are mostly office buildings, hotels, residential quarters; registered capital is also very small, accounting for 92% of the total amount of less than 1 million yuan; the number of employees is very small, less than 5 companies accounted for 82 %. Such enterprises have been included in the tax risk monitoring by the tax authorities.

The tax authorities are investigating the five jewellery companies.

News secret

Buying gold jewellery does not invoice for illegal companies to exploit

According to the relevant person in charge of the State Administration of Taxation, many gold jewellery investors usually do not open special VAT invoices for gold purchases, and the sales companies have thus formed a large amount of invoiced vacancies. Unscrupulous enterprises will use some of the loopholes in this case to take out the gold invoice deductible, or to open a special VAT invoice or evade the national tax.

"From 2008 to 2010, similar cases of virtual invoicing occurred in various parts of the country, and the case value was astonishing. After severe crackdown, the criminal behavior has converged. However, since 2013, the gold jewelry industry has opened up the VAT invoices. There have been new changes.” The relevant person in charge of the Municipal State Taxation Bureau introduced that in the past, the gold jewelry business unit directly issued a problem invoice to sell to the ticket company for the amount of tax deduction, the case is relatively simple. Most of the cases of falsely invoiced VAT invoices discovered by the commerce company were deducted from the gold invoices of the gold jewellery enterprises, and the invoices of other goods were falsified. This modus operandi has lengthened the transaction chain. Must be concealed. But relying on tax big data management, it is still difficult to escape legal sanctions.

The person in charge said that some gold jewellery business units have a poor role in the above-mentioned criminal acts. Some units sell less gold tickets, do not invoice, obtain invoices, deliberately invoice for foreign affairs, and violate the false invoices for VAT. For crimes, the maximum penalty is life imprisonment and fines; some units are not strict with the identity of the payer and the delivery person, and even the same buyer claims the invoice on behalf of multiple companies. This virtual invoicing violates the “invoice management method”. It stipulates that it can be fined less than 500,000 yuan and even be investigated for criminal responsibility.

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