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Law enforcement risk: Cases of violations of law and discipline by tax personnel in the field of tax refunds

Law enforcement risk: Cases of violations of law and discipline by tax personnel in the field of tax refunds

On March 21, 2019, the Ministry of Finance, the State Administration of Taxation and the General Administration of Customs jointly issued the Announcement on Deepening the Relevant Policies of VAT Reform (hereinafter referred to as the "Announcement"), which mentioned that from April 1, 2019, the VAT refund system for the retained VAT credit at the end of the period will be implemented on a trial basis.

Since 2019, the mainland has gradually established a VAT refund system. We have improved the VAT refund system, optimized the collection and refund process, implemented large-scale tax refunds for retained tax credits, and refunded the input VAT that taxpayers can continue to deduct in the future. By returning the taxes that have not been deducted in advance, it will directly provide cash flow of about 1.5 trillion yuan for market entities, increase corporate cash flow, and alleviate the pressure of capital withdrawal, which will not only help enhance the confidence of enterprise development and stimulate the vitality of market entities, but also promote consumption and investment, support the high-quality development of the real economy, and promote industrial transformation and upgrading and structural optimization.

However, some lawbreakers seek personal interests in the implementation of the tax refund policy through illegal means, or even collusion with tax officials. On May 17, 2022, the State Administration of Taxation, the Ministry of Public Security, the Supreme People's Procuratorate, the General Administration of Customs, the People's Bank of China, and the State Administration of Foreign Exchange jointly issued the Notice on Severely Cracking Down on the Illegal and Criminal Acts of Fraudulently Obtaining VAT Retention and Tax Refunds, which clearly takes cracking down on the illegal and criminal acts of fraudulent VAT retention and refund as the focus of the normalized crackdown on false tax fraud in 2022, and concentrates on joint crackdown. Cracking down on fraudulent tax refunds is a political requirement for resolutely implementing the major decisions and arrangements of the CPC Central Committee and the State Council, and it is also a legal requirement for giving full play to the functions of the six departments and creating a fair and just market competition environment, and it is also an inevitable requirement to ensure that the dividends of the tax refund policy are maximized.

The violations of law and discipline by tax functionaries in this field are also the direction in which the state vigorously investigates and handles them, and tax functionaries are absolutely not allowed to knowingly break the law and become accomplices and accomplices of lawbreakers and criminals. Since 2022, the State Administration of Taxation and local tax authorities have publicly exposed more than 20 cases of violations of laws and regulations by tax officials in the implementation of the tax refund policy, involving more than 30 people, and the cases are all over the provinces (autonomous regions and municipalities directly under the Central Government).

1. Anhui: 1 tax staff member colluded with internal and external tax personnel suspected of fraudulently obtaining tax refunds(2023-05-10)

In accordance with the work deployment of the State Administration of Taxation, the Anhui Provincial Taxation Bureau carried out an in-depth double investigation of the case of fraudulent tax refund, and filed a case for review of one tax officer suspected of colluding with internal and external parties to defraud the tax refund. After investigation, Huang, a staff member of a district taxation bureau in Chizhou City, Anhui Province, was suspected of colluding with the lawbreaker Lin inside and outside to provide assistance for the four enterprises controlled by Lin to falsely issue special VAT invoices. The discipline inspection agency of the local tax department has filed a case against Huang for review, and will seriously investigate his responsibility in accordance with regulations, discipline and law.

2. Inner Mongolia: 1 tax staff member violated the review and passed the tax refund application to pursue the responsibility of law enforcement mistakes(2023-05-10)

Shi Moumou, deputy director of the Second Tax Branch of the Dalat Banner Taxation Bureau of Inner Mongolia, failed to implement the relevant regulations in the audit of the tax refund, and passed the tax refund application in violation of regulations when the enterprise had tax-related risk doubts and the risk response task had not been completed, resulting in excessive tax refund and being held responsible. Shi Moumou, deputy director of the Second Taxation Branch of the Dalat Banner Taxation Bureau, failed to implement the relevant provisions of the relevant system for tax refund when reviewing the company's application for tax refund, and passed the application for tax refund in violation of regulations when the enterprise had suspicious VAT risks and the risk response task had not been completed, resulting in an overtax refund. The Dalat Banner Taxation Bureau has recovered the over-refunded tax refunds, and has investigated the responsibility for law enforcement faults against Shi Moumou, the auditor who is primarily responsible.

3. Liaoning: 1 tax staff member will be held accountable for law enforcement faults if the relevant regulations are not implemented in the review of the tax refund(2023-05-10)

Yang, chief of the first section of tax source management of the Xinfu District Taxation Bureau of Fushun City, Liaoning Province, did not implement the relevant provisions in the audit of the retained tax refund, and the relevant data should be compared and not compared, resulting in more tax refunds and being held accountable. A medium-sized enterprise in Fushun applied for tax refund according to a small enterprise by underreporting its operating income, so as to overpay the tax refund. Yang Mou, head of the first section of tax source management of the Xinfu District Taxation Bureau of Fushun City, did not implement the relevant regulations, and should compare the relevant data recorded in the tax collection and management information system with the business income filled in the "Application Form for Tax Refund (Credit)" of the enterprise, and the amount is quite different, resulting in more tax refunds. The Taxation Bureau of Xinfu District, Fushun City, has recovered the over-tax refund, and investigated the responsibility for law enforcement fault of the auditor Yang who is mainly responsible.

4. Gansu: 4 tax personnel were held accountable for dereliction of duty and responsibility in implementing the tax refund policy(2023-05-01)

When handling the application for tax refund of a certain enterprise, the relevant tax personnel of the Longxi County Taxation Bureau did not carefully compare the declaration data of the enterprise in accordance with the regulations, and did not find the problem of false application of the enterprise in the review and approval links, resulting in excessive tax refunds. At present, the Longxi County Taxation Bureau has recovered the over-tax refunds, and criticized the cadres Li and Zhang of the Gongchang Branch who are directly responsible; Wu Mou, director of the Gongchang Branch, who is mainly responsible for the auditors, circulated criticism; Li, the deputy director of the Longxi County Taxation Bureau, who has leadership responsibility, shall be held accountable for law enforcement mistakes.

5. Hunan: 1 case of tax personnel being held accountable for dereliction of duty and responsibility in implementing the tax refund policy(2023-05-01)

When reviewing a company's application for tax refund, Yuan Mou, director of the Taishan Road Taxation Branch of the Taxation Bureau of Tianyuan District, Zhuzhou City, failed to check the tax refund qualifications of the enterprise in accordance with the regulations, resulting in excessive tax refunds. At present, the Tianyuan District Taxation Bureau has recovered the overtax refund and held Yuan accountable for law enforcement faults.

The relevant person in charge of the State Administration of Taxation said that the tax bureaus at all levels will be urged to increase the all-round supervision of policy implementation, risk prevention and control, inspection and case handling, responsibility implementation, problem rectification, etc., and seriously investigate and deal with inaction, slow action, and disorderly action in the work of tax refund, especially the internal and external collusion, cheating and fraud to obtain tax refunds, etc., and carry out in-depth double investigation of one case, and seriously deal with it in accordance with laws and regulations and discipline, so as to promote the implementation of policies in detail, accuracy and stability.

6. Shaanxi: 1 case of tax personnel being held accountable for dereliction of duty and responsibility in implementing the tax refund policy(2023-05-02)

In order to promote the tax authorities at all levels to strictly implement the audit responsibility for tax refund, prevent risks in the work of tax refund, and ensure that the policy of the Party Central Committee and the State Council on tax refund is accurate and stable, the State Administration of Taxation once again announced one case of tax personnel being held accountable for dereliction of duty and responsibility:

After verification, a medium-sized enterprise in Xi'an applied for tax refund according to the small enterprise by underreporting its operating income, so as to overpay the tax refund. If two tax officers from the Taxation Bureau of Xi'an High-tech Industrial Development Zone failed to implement the relevant regulations, they should compare the business income filled in by the enterprise on the Application Form for Tax Refund (Credit) with the relevant data recorded in the tax collection and management information system, and the amount is quite different, resulting in an overtax refund. At present, the Taxation Bureau of Xi'an High-tech Industrial Development Zone has recovered the over-tax refund, and investigated the responsibility for law enforcement mistakes on the main responsible auditor, Wang Mou, director of the Tangyan Road Tax Office, and Wang, the deputy director of the District Bureau, who has the responsibility for leadership.

The relevant person in charge of the State Administration of Taxation said that it will further urge the tax authorities at all levels to increase the all-round supervision of the implementation of the tax refund policy, risk prevention and control, inspection and case handling, responsibility implementation, problem rectification, etc., and seriously investigate and deal with the inaction, slow action, and disorderly action in the work of tax refund, especially the internal and external collusion, cheating and fraud to obtain the tax refund, etc., and carry out in-depth double investigation of one case, and seriously deal with it in accordance with laws and regulations and discipline.

7. Guangdong: 1 tax officer suspected of colluding with internal and external parties to defraud the tax refund of retained tax credits was filed for review(2023-05-05)

In accordance with the work deployment of the State Administration of Taxation, the Guangdong Provincial Taxation Bureau carried out an in-depth double investigation of the case of fraudulent tax refund, and filed a case for review of one tax officer suspected of colluding with internal and external parties to fraudulently obtain tax refunds.

After investigation, Luo Moumou, deputy head of the tax source management unit of a district taxation bureau in Zhuhai City, Guangdong Province, was suspected of colluding with lawbreakers to obtain false invoices and false tax refunds through an intermediary service enterprise actually controlled by him in violation of regulations. The discipline inspection agency of the local tax department has filed a case for review and will seriously investigate its responsibility in accordance with law, discipline and regulations.

The relevant person in charge of the State Administration of Taxation said that it will further strengthen the supervision and inspection of the implementation of the tax refund policy by tax personnel, carry out in-depth double investigation of tax fraud cases, and find and investigate illegal acts such as internal and external collusion and cheating to defraud the tax refund, and severely punish them according to law, and never tolerate them, so as to ensure that the implementation of the tax refund policy of the Party Central Committee and the State Council is detailed, accurate and stable.

8. Liaoning: 1 tax staff member failed to implement the relevant system provisions to investigate the responsibility for law enforcement faults in handling the tax refund(2023-05-09)

Liu Moumou, director of the Qingshuitai Tax Office of the Shenbei New District Taxation Bureau of Shenyang City and an auditor of the tax refund, did not implement the relevant system provisions when handling the tax refund of an agricultural technology company. The Shenyang Shenbei New District Taxation Bureau has recovered the overtax refund, and the main responsible auditor Liu Moumou has been held accountable for law enforcement faults.

9. Zhejiang: 1 tax staff member failed to implement the relevant system provisions to investigate the responsibility for law enforcement faults in handling tax refunds(2023-05-09)

Dai Moumou, the auditor of the tax refund of retained credits of the Taxation Bureau of Luqiao District, Taizhou City, did not implement the relevant system provisions of the retained tax refund when handling the tax refund of a medium-sized business service enterprise, and should check the relevant information such as the total amount of assets, operating income, and industry type, and should find that the wrong classification of the enterprise was not found, resulting in more tax refunds. The Taxation Bureau of Luqiao District, Taizhou City, has recovered the over-tax refund, and investigated the responsibility for law enforcement fault of Dai Moumou, the tax refund auditor who is mainly responsible.

10. Shanxi: 1 tax refund approval officer of the Taxation Bureau was held accountable for law enforcement fault for failing to implement the relevant system provisions of the tax refund system(2023-05-11)

Liu, deputy director of the county taxation bureau and tax refund approval officer, did not implement the relevant system provisions of the tax refund system when handling the final review of the tax refund of a medium-sized iron ore mining and dressing enterprise, and should compare the business income filled in the "tax refund (credit) application form" of the enterprise with the relevant data recorded in the tax collection and management information system, and the amount difference is large, resulting in more tax refunds. On behalf of the county taxation bureau, the over-tax refund has been recovered, and Liu, who has leadership responsibility, has been held accountable for law enforcement faults.

11. Sichuan: One sub-director of the Taxation Branch failed to implement the relevant system provisions for tax refund of retained credits and pursued the responsibility for law enforcement faults when handling tax refunds(2023-05-11)

Luo Moumou, director of the Lianghekou Taxation Branch of the Xide County Taxation Bureau, did not implement the relevant system provisions of the tax refund for a medium-sized animal husbandry enterprise when handling the tax refund, and should compare the relevant data recorded in the tax collection and management information system for the business income filled in the "tax refund (credit) application form" of the enterprise, and the amount difference is large, resulting in more tax refunds. The Xide County Taxation Bureau has recovered the over-tax refund, and the main responsible auditor Luo Moumou has been held accountable for law enforcement faults.

12. Qinghai: Three tax officers of the Taxation Bureau failed to implement the relevant system provisions of the tax refund for retained credits to investigate the responsibility for law enforcement faults when handling the tax refund(2023-05-11)

Three tax officers of the Huangzhong District Taxation Bureau of Xining City did not implement the relevant provisions of the tax refund system when handling the tax refund of a medium-sized science and technology enterprise, and should check the relevant information such as the total amount of assets, operating income, and industry type, and should find that the wrong type of the enterprise was not found, resulting in excessive tax refunds. The Taxation Bureau of Huangzhong District, Xining City, has recovered the over-refunded amounts, and investigated the responsibility for law enforcement mistakes of the auditors who are mainly responsible for the tax administration unit Ma, the head of the tax administration unit, Zhang Moumou, the director of the second tax branch, and the deputy director of the approval personnel who have leadership responsibility.

13. Jiangxi: A tax administrator of the Taxation Bureau was held accountable for law enforcement faults for failing to implement the relevant system provisions of the tax refund for retained credits when handling an enterprise's application for tax refund(2023-05-11)

Xie Mou, the tax administrator of the Yihuang County Taxation Bureau, did not implement the relevant system provisions of the tax refund system when handling the application for tax refund of retained credits of an enterprise, and passed the application for tax refund of retained credits in violation of regulations when the risk response task of the enterprise had not been completed and there were doubts about the tax-related risks of VAT. The Yihuang County Taxation Bureau has recovered the over-refunded tax refund, and investigated the responsibility for law enforcement fault of Xie Mou, the tax refund auditor who is mainly responsible.

14. Hebei: 1 deputy director of the tax branch violated the rules to review the input tax deduction of an enterprise, and was seriously investigated for his responsibility in accordance with regulations, discipline and law(2023-05-12)

Zhao Moumou, deputy director of a tax branch in Tangshan City, Hebei Province, still violated the rules by reviewing and agreeing to the enterprise's input tax deduction when the higher-level tax authorities reminded an enterprise that there was an abnormal risk in the VAT deduction voucher and the input tax should be transferred out, resulting in the enterprise retaining more tax refunds. The local tax department has recovered the over-refunded amount, and the discipline inspection agency has filed a case against it for review, and will seriously investigate its responsibility in accordance with regulations, discipline and law.

15. Fujian: 5 tax officers failed to implement the relevant regulations of the tax refund system and were held accountable for law enforcement faults(2023-05-12)

Five tax officers of the Taxation Bureau of Zhangzhou Taiwanese Investment Zone failed to implement the relevant regulations of the tax refund system when handling the application for tax refund of retained credits of a commercial and trading enterprise, and passed the application for tax refund of retained credits in violation of regulations when the risk response task of the enterprise had not been completed and there were doubts about the tax-related risks of VAT, resulting in an overpayment of tax refunds. The Taxation Bureau of Zhangzhou Taiwanese Investment Zone has recovered the over-tax refunds, and has investigated the responsibility for law enforcement mistakes against Li Moumou, head of the tax source management unit, Chen Moumou, an auditor of the tax source management unit, Yang, head of the first tax administration unit, Wu Moumou, an auditor of the first tax administration unit, and Zhuang Moumou, deputy director of the district bureau who has leadership responsibility.

16. Guizhou: 1 tax refund reviewer failed to implement the relevant system provisions of the tax refund and was held accountable for law enforcement faults. (2023-05-12)

Hu, deputy director of the Jinhuayuan Taxation Branch of the Guanshanhu District Taxation Bureau of Guiyang City, and a tax refund auditor, did not implement the relevant system provisions of the tax refund system when handling the application for tax refund of a large agricultural enterprise, and should compare the business income filled in by the enterprise on the "Tax Refund (Credit) Application Form" with the relevant data recorded in the tax collection and management information system, and the amount difference is large, resulting in more tax refunds. The Taxation Bureau of Guanshanhu District, Guiyang City, has recovered the over-refunded tax refund, and investigated the responsibility for law enforcement fault of the auditor Hu Mou, who is mainly responsible.

17. Chongqing: Tax refund reviewers fail to implement the relevant regulations of the tax refund system, and investigate the responsibility for law enforcement mistakes(2023-05-12)

Chen, the tax administrator and tax refund auditor of the Gaosuntang Tax Office of the Wanzhou District Taxation Bureau of Chongqing Municipality, did not implement the relevant system provisions of the tax refund system when handling the application for tax refund of retained credits of an enterprise, and did not check the tax refund qualifications of the enterprise in accordance with the regulations. The Chongqing Wanzhou District Taxation Bureau has recovered the over-refunded tax refund, and investigated the responsibility for law enforcement fault of Chen, the tax refund auditor who is primarily responsible.

18. Hubei: 4 tax officers failed to implement the relevant regulations of the tax refund system and were held accountable for law enforcement faults(2023-05-12)

When handling the application for tax refund of retained credits of a medium-sized business service enterprise, four tax officers of the Dongbao District Taxation Bureau of Jingmen City did not implement the relevant regulations of the tax refund system, and should compare the business income filled in by the enterprise on the "Tax Refund (Credit) Application Form" with the relevant data recorded in the tax collection and management information system, and the amount difference was large, resulting in excessive tax refunds. The Taxation Bureau of Dongbao District, Jingmen City, has recovered the over-tax refunds, and has been held accountable for law enforcement faults by the auditors who are mainly responsible for the audit personnel of the District Bureau, Chang Moumou, the person in charge of the tax source management unit, Yun Moumou, the person in charge of the tax source management unit, and the person in charge of the tax administration, Wang Moumou, the person in charge of the tax administration unit, and the person who has the responsibility for leadership, and Lu Moumou, the deputy director of the district bureau, who has the responsibility for leadership.

19. Jiangsu: 1 tax officer was held accountable for law enforcement fault for dereliction of duty in implementing the tax refund policy(2023-06-01)

Wang Moumou, the director of the taxation bureau of a district in Xuzhou City and the tax refund auditor, did not implement the relevant system provisions of the tax refund for retained credits when handling the tax refund of retained credits of an enterprise, and in the case that the enterprise had falsely issued special VAT invoices within 36 months, the application for tax refund of retained credits was approved in violation of regulations, resulting in excessive tax refunds. The taxation department of a district in Xuzhou City has recovered the over-tax refund, and the auditor Wang Moumou, who is mainly responsible, has been held accountable for law enforcement faults.

20. Shandong: 1 tax officer was responsible for fraudulently obtaining tax refunds and was put on file for review on suspicion of violating discipline(2023-06-01)

When the discipline inspection agency of the Qingdao Municipal Taxation Bureau carried out a double investigation on a case of fraudulent tax refund, it was found that the spouse of Ding Moumou, a cadre of the tax bureau of a certain district, violated the rules to engage in tax-related intermediary agency business within the jurisdiction of his unit, and the enterprise he represented was suspected of fraudulently obtaining tax refunds by means such as concealing sales revenue. The discipline inspection agency of the local tax department has filed a case for review, and will seriously investigate its responsibility in accordance with regulations, discipline and law.

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Source of this article: Central and local discipline inspection and supervision websites, the website of the State Administration of Taxation, and the Ming Tax Research Center are summarized and organized.