This year is the 10th year of the implementation of the Measures for the Administration of Tax Credit (for Trial Implementation). In the process of production and operation of enterprises, good tax credit can not only help them obtain financing at a lower cost, but also enhance the trust of partners and form an "intangible advantage" in market competition. Through the establishment of a mechanism guided by "incentives for trustworthiness and punishment for untrustworthiness", more and more enterprises are aware of the importance of paying taxes in accordance with the law, and the compliance with tax laws continues to improve. Recently, the Chongqing Municipal Taxation Bureau of the State Administration of Taxation sorted out ten types of high-frequency untrustworthy behaviors of enterprises based on the tax credit evaluation data of taxpayers in the jurisdiction in the past 10 years.
Untrustworthy conduct 1: Failure to submit the financial accounting system as scheduled
[Deduction details] If a taxpayer fails to submit or overdue the financial accounting system or financial treatment measures within 15 days from the date of confirming the information of "one license and one code", 3 points will be deducted at one time.
[Restoration Criteria] If the untrustworthy behavior is corrected within 30 days (hereinafter referred to as 30 days) after the dishonesty is included in the record of dishonesty by the tax authorities, 2.4 points will be added for repair, 1.2 points will be added for repair if it is corrected after 30 days and within the current year, and 0.6 points will be added for repair if it is corrected after 30 days and the following year.
【Typical Case】A beauty clinic Co., Ltd. completed the confirmation of "one license and one code" information on January 3, 2023. As of January 18, 2023, due to negligence, the enterprise has not submitted its financial and accounting system or financial and accounting treatment measures to the competent tax authorities. On February 10, 2023, the enterprise submitted its financial and accounting systems to the competent tax authorities for the record.
Article 24 of the Detailed Rules for the Implementation of the Tax Administration Law stipulates that a taxpayer engaged in production or business operation shall, within 15 days from the date of obtaining the tax registration certificate, submit its financial and accounting system or financial and accounting treatment measures to the in-charge tax authorities for the record. In other words, the enterprise should submit the financial and accounting system or financial and accounting treatment measures to the tax authorities within 15 days from the completion of the confirmation of the "one license and one code" information, that is, before January 18, 2023. According to the announcement of the State Administration of Taxation on the issuance of the "Tax Credit Evaluation Index and Evaluation Methods (Trial)" (Announcement No. 48 of the State Administration of Taxation in 2014, hereinafter referred to as Announcement No. 48), in the 2023 tax credit assessment, the enterprise was deducted 3 points for the untrustworthy behavior of "failing to submit the financial accounting system or financial treatment measures within the prescribed time limit". After that, the repair was given 2.4 points as the company corrected it within 30 days.
Untrustworthy conduct 2: Failure to report all bank account numbers as required
[Deduction details] If a taxpayer fails to report all his bank account numbers to the tax authorities in accordance with the regulations, 11 points will be deducted at one time.
【Repair Criteria】If it is corrected within 30 days, 8.8 points will be added for repair, 4.4 points will be added for repair if it is corrected after 30 days and within the current year, and 2.2 points will be added for repair if it is corrected after 30 days and the following year.
【Typical Case】A cold chain logistics company opened 1 basic deposit account and 1 general deposit account respectively on November 28, 2023. Due to negligence, the company only reported the basic deposit account to the tax authorities and did not report the general deposit account.
According to Article 17 of the Detailed Rules for the Implementation of the Tax Administration Law, a taxpayer engaged in production and business operation shall report all its account numbers to the in-charge tax authorities in writing within 15 days from the date of opening a basic deposit account or other deposit account; If there is a change, a written report shall be made to the in-charge taxation authority within 15 days from the date of the change. Accordingly, the enterprise should report all its bank accounts, including the basic deposit account and the general deposit account, to the tax authorities in writing before December 13, 2023. According to Announcement No. 48, in the 2023 tax credit assessment, the enterprise was deducted 11 points for its untrustworthy behavior of "the number of bank accounts set up is greater than the number provided by taxpayers to the tax authorities".
Untrustworthy behavior 3: Failure to file tax returns as scheduled
【Deduction details】If a taxpayer has filed a late declaration or failed to declare within the time limit, 5 points will be deducted according to the tax type.
[Repair standard] If it is corrected within 30 days, 5 points will be added for the repair involving taxes of less than 1,000 yuan, and 4 points will be added for others; If it is corrected after 30 days and within the current year, 2 points will be added for repair, and 1 point will be added for repair if it is corrected after 30 days and the following year.
【Typical Case】A cultural media limited company is a general taxpayer. Due to negligence, as of April 17, 2023 (the April filing period), the enterprise has not completed the VAT tax declaration for the period from January to March 2023. After being reminded by the tax authorities, the company completed the VAT tax declaration and tax payment on May 22, 2023.
Article 25 of the Tax Administration Law stipulates that taxpayers must truthfully file tax returns, submit tax returns, financial accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations. In the 2023 tax credit assessment, the enterprise was deducted 5 points for the dishonest behavior of "failing to file tax returns within the prescribed time limit". Since the enterprise corrects the dishonest behavior after 30 days and within this year, 2 points will be added for repair.
Untrustworthy behavior 4: There are records of abnormal accounts
【Deduction Details】If the taxpayer is an abnormal household at the end of the evaluation year, or if it is changed from an abnormal household to an abnormal cancellation account during the annual evaluation, it will be directly judged to be D grade.
【Restoration Standards】If the taxpayer fulfills the corresponding legal obligations and the tax authorities lift the abnormal household status in accordance with the law, and submits an application for restoration before the end of the following year in which it is directly judged to be D grade, the tax authorities shall re-evaluate the tax credit rating according to the taxpayer's application, but shall not evaluate the A grade; Where the tax authorities have fulfilled the corresponding legal obligations and the tax authorities have lifted the abnormal household status in accordance with the law, and submitted an application for restoration after the end of the following year in which it was directly sentenced to grade D, and there has been no new record of untrustworthy tax credit conduct for 12 consecutive months before the application, the tax authorities shall re-evaluate the tax credit rating on the basis of the taxpayer's application, but shall not be assessed as grade A.
【Typical Case】A catering culture limited company has not submitted tax-related information since November 2020, and the tax collection and management system automatically identified the enterprise as an abnormal household in 2021, and has not lifted the abnormal account status so far.
According to the first paragraph of Article 3 of the Announcement of the State Administration of Taxation on Several Matters Concerning Tax Collection and Administration (Announcement No. 48 of 2019 of the State Administration of Taxation), if a taxpayer has the obligation to file a tax return, but has not made a tax declaration for all taxes for three consecutive months, the tax collection and management system will automatically identify it as an abnormal account and stop the use of its invoice collection book and invoices. In the 2023 tax credit assessment, the company's tax credit rating from 2021 to 2023 was D due to the untrustworthy behavior of "having abnormal account records".
Breach 5: Failure to file financial statements as scheduled
【Deduction Details】If the taxpayer is late in filling in the financial statements or failing to fill in the financial statements within the time limit, 3 points will be deducted on a per-time basis.
【Repair Criteria】If corrected within 30 days, 2.4 points will be added for repair, 1.2 points will be added for repair if corrected after 30 days and within the current year, and 0.6 points will be added for repair if corrected after 30 days and the following year.
【Typical case】A technology company is a general taxpayer. According to the relevant regulations, the enterprise should submit the financial and accounting statements for the period of October 2023 before November 15, 2023 (the November reporting period), and the enterprise failed to submit it due to work negligence.
According to Article 25 of the Tax Administration Law, taxpayers must truthfully file tax returns, submit tax returns, financial accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the declaration deadline and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations. In the 2023 tax credit assessment, the enterprise was deducted 3 points for the untrustworthy behavior of "failing to fill in the financial statements within the prescribed time limit".
Untrustworthy conduct 6: Failure to handle withholding and payment as scheduled
【Deduction Details】Taxpayers who have overdue withholding and payment or overdue withholding and payment behaviors will be deducted 5 points according to the type of tax.
[Repair standard] If it is corrected within 30 days, 5 points will be added for the repair involving taxes of less than 1,000 yuan, and 4 points will be added for others; If it is corrected after 30 days and within the current year, 2 points will be added for repair; If it is corrected after 30 days and the following year, 1 point will be added for repair.
【Typical case】A trading company has 10 employees. Due to work negligence, as of August 15, 2023 (the August filing period), the company did not declare the employee's individual income tax for the period of July 2023 for the employee's salary income. After being reminded by the tax authorities, the company completed the declaration on September 2, 2023, and withheld and paid individual income tax of 3,200 yuan.
【Case Analysis】According to Article 25 of the Tax Administration Law, the withholding agent must truthfully submit the tax withholding and remitting, collection and remittance tax report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the provisions of laws and administrative regulations or the declaration period and content determined by the tax authorities in accordance with the provisions of laws and administrative regulations. In the 2023 tax credit assessment, the enterprise was deducted 5 points for the untrustworthy behavior of "failing to withhold and pay within the prescribed period". Since the enterprise corrects the dishonest behavior within 30 days, and the tax involved exceeds 1,000 yuan, 4 points will be added for the final repair.
Untrustworthy conduct 7: Failure to open (change) an account as scheduled
【Deduction Details】If the taxpayer fails to report to the tax authorities within 15 days from the date of opening or changing the basic deposit account or other deposit account, 5 points will be deducted at one time.
[Repair standard] If it is corrected within 30 days, 4 points will be added for repair; If it is corrected after 30 days and within the current year, 2 points will be added for repair; If it is corrected after 30 days and the following year, 1 point will be added for repair.
【Typical Case】An agricultural development company opened a bank-to-corporate account on April 13, 2023, but as of April 28 of that year, it failed to report its bank account information to the competent tax authorities.
Article 17 of the Detailed Rules for the Implementation of the Tax Administration Law stipulates that a taxpayer engaged in production and business operation shall report all its account numbers in writing to the in-charge tax authorities within 15 days from the date of opening a basic deposit account or other deposit account; If there is a change, a written report shall be made to the in-charge taxation authority within 15 days from the date of the change. Accordingly, the enterprise should take the initiative to report the relevant situation to the competent tax authorities before April 28, 2024. In the 2023 tax credit assessment, the enterprise was deducted 5 points for the untrustworthy behavior of "failing to report to the competent tax authorities to open (change) an account within the specified time limit".
Untrustworthy conduct 8: Failure to pay taxes (fees) on time
[Deduction details] During the evaluation year, if the taxpayer has declared or approved the extension of the declaration, and fails to pay the tax (fee) payable within the prescribed time limit (or deferred payment period), 5 points will be deducted on a per-time basis.
[Repair standard] If it is corrected within 30 days, 5 points will be added for the repair involving taxes of less than 1,000 yuan, and 4 points will be added for others; If it is corrected after 30 days and within the current year, 2 points will be added for repair; If it is corrected after 30 days and the following year, 1 point will be added for repair.
【Typical Case】A construction labor company is a small-scale taxpayer. Before April 17, 2023 (the April filing period), the enterprise only submitted the VAT tax return for the period from January to March 2023, and did not pay the corresponding tax.
【Case Analysis】According to Article 31 of the Tax Administration Law, taxpayers and withholding agents shall pay or release taxes in accordance with the provisions of laws and administrative regulations or the time limit determined by the tax authorities in accordance with the provisions of laws and administrative regulations. In the 2023 tax credit assessment, the enterprise was deducted 5 points for the untrustworthy behavior of "failing to pay the tax payable (fee) that has been declared or approved for extension of declaration within the prescribed time limit".
Untrustworthy behavior 9: There is an unpaid tax (fee) of less than 50,000 yuan
[Deduction details] By the end of the assessment period, if the taxpayer fails to pay the tax within the tax payment period or the tax payment period has expired after the tax declaration has been completed, and the tax paid by the taxpayer within the tax payment period is less than 50,000 yuan (exclusive), a one-time deduction of 3 points will be deducted.
[Repair standard] If it is corrected within 30 days, 3 points will be added for the repair involving taxes of less than 1,000 yuan, and 2.4 points will be added for others, 1.2 points will be added for the repair if it is corrected after 30 days and within the current year, and 0.6 points will be added for the repair if it is corrected after 30 days and the following year.
【Typical case】A decoration engineering limited company is a small-scale taxpayer. Due to insufficient funds, before October 23, 2023 (October declaration period), the company only carried out the tax declaration of value-added tax and additional taxes for the period from July to September 2023, but did not pay the relevant taxes and fees.
【Case Analysis】In the 2023 tax credit assessment, the enterprise was deducted 5 points for failing to pay the tax payable (fee) that has been declared or approved for deferred declaration within the prescribed time limit. As of the end of 2023, the company has not paid relevant taxes and fees totaling 27,700 yuan. At the end of the assessment period, after the tax declaration has been filed, the enterprise has not paid the tax within the tax payment period, and 3 points will be deducted.
Untrustworthy conduct 10: There are more than 50,000 yuan in outstanding taxes (fees).
[Deduction details] By the end of the assessment period, if the taxpayer fails to pay the tax within the tax payment deadline or the tax payment period has expired after the tax declaration has been completed, and the taxpayer fails to pay the tax within the tax payment deadline of more than 50,000 yuan (inclusive), 11 points will be deducted at one time.
【Repair Criteria】If it is corrected within 30 days, 8.8 points will be added for repair, 4.4 points will be added for repair if it is corrected after 30 days and within the current year, and 2.2 points will be added for repair if it is corrected after 30 days and the following year.
【Typical Case】A construction equipment company is a general taxpayer. Due to insufficient funds, the company only made the tax declaration of value-added tax and additional taxes for the period from April to June 2023 before July 17, 2023 (the July declaration period), but did not pay the relevant taxes and fees.
【Case Analysis】In the 2023 tax credit assessment, the construction equipment Co., Ltd. was deducted 5 points for failing to pay the tax payable (fee) that had been declared or approved for extension of declaration within the prescribed time limit. As of the end of 2023, the company has not paid a total of 141,200 yuan in relevant taxes and fees, and 11 points have been deducted.
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Source of this article: China Tax News, Author: Xingyun He Yan, Author's Affiliation: Chongqing Taxation Bureau of the State Administration of Taxation. Follow [Ming Tax] to subscribe for more content.