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The author:(作者)qq
published in(发表于) 2014/6/4 9:42:02
Yunnan Qujing Kirin IRS tax 46.92 million

Towards the 71 coal mine in Qujing 30.36 million dollars of VAT, tax paid late fees after 16.56 million dollars, has always considered paid not understand that tax authorities practice irregularities, collecting the "head tax" or "taxes".

This totals close to 50 million yuan of money, towards the coal mine enterprise view, belong to the "hurt coal mining enterprise of timber tax disputes".

Currently, towards the remains of coal mining enterprises through various channels, "excess" seek an argument.

In the coal industry, production of timber is required, there is a "timber tax" policy.

In 2012, towards the internal revenue service for district 71 coal enterprises is dominated by taxpayer self taxes special assessments, on March 28 of that year, convened to assess self Assembly, requires that a company out of timber to offset the sales tax since 2008, still have to pay late fees. By October 2012, 71 taxpayers paying VAT 30.36 million Yuan, late fee of 16.56 million dollars.

That levy taxes and late fees, 71 enterprises have questions, and written materials to Qujing City Government.

　　In response to

　　Towards the IRS:

　　No tax inspection tax, no offence

Internal Revenue Service investigation found in Qujing city, towards the internal revenue service in 2012 dominated by taxpayer self imposed taxes special assessments are carried out according to the State administration of taxation requirements. For business checking and correcting themselves, towards the IRS believes that some tax-related risk have not been effective to resolve, therefore, troubleshooting taxation risk twice, self-examination combined taxes twice 30.36 million Yuan, late fee of 16.56 million dollars, only 11 firms for tax-related risk awareness, unacknowledged taxes. Towards the IRS special tax assessments, is a tax policy advocacy, self-examination of taxpayers and tax authorities supplemented by tutoring works, no tax audits, tax offence does not exist.

On May 21, towards the State revenue Secretary Zheng Dingxiang introduced timber tax deduction of part of the coal mining enterprises to reflect one thing, they knew, because prior to the State administration of taxation of coal mining enterprises and provincial and municipal authorities.

Director Zheng said, towards the internal revenue service during the whole event, is entirely in accordance with the relevant laws, administrative regulations and the relevant rules and Regulations Act to levy taxes on businesses is not an issue. According to relevant regulations, coal mining enterprises to agricultural producers purchase tax-free products, allowed the implementation of credit policies and companies is to broker the purchase of timber, so middlemen to buy timber in accordance with provisions, there would be no corresponding deduction policies. In the meantime, towards the internal revenue service has also repeatedly convening meetings, publicity stated that requires coal mining enterprises self-examination, voluntarily pay the appropriate taxes, did not turn over a specified time, to pay late fees.

As to why going back to 2008, Zheng said, "this is the work carried out in accordance with the relevant laws and regulations. "Secretary Cheng introduced some tax evasion issues, mainly through self-examination, the IRS's limited manpower and effort, it is not possible to check in every family, if not found, there is no way. "Towards 2014 mandate IRS is 1.56 billion yuan, nearly 3 years, due to reduced Qujing coal mine enterprise benefits, combined with the part of the mine is in a shutdown state, towards, IRS seizures have been in decline, decline last year in 10%, large coal mines shut down this year, dropped more serious. But as long as the tax should be collected, do not owe taxes, higher authorities will not be accountable. So it does not exist in order to complete the relevant tax numbers to multiple taxation problems of coal mining enterprises. ”

　　Glossary

　　Timber tax

Timber, is commonly used in coal mine production of essential information, are agricultural products. In accordance with national policies, for the purchase of agricultural products, including timber, in accordance with 13% of the purchase invoice or the sales price on the invoice to input tax deduction rate.

For example, a coal mine tax to 100,000 dollars a year, if mine has purchased $ 100,000 worth of timber, then the deduction is 13,000 yuan, coal mine taxed 87,000 yuan. This is the "timber tax deduction." The evidence a wide array of conditions, coal mines can be purchased to the tax authorities the acquisition invoice, the invoice deduction.

　　Experts ' opinions

　　Tax authorities have significant irregularities

"' Timber tax credit ' implemented over the years, companies were requested by the tax authorities do, how changing? If loopholes in the implementation before, it is also the responsibility of tax authorities. "The coal mine boss, who asked not to be named said that taxes, is the taxpayer's obligations, but also enjoy the full right to know.

Qujing Normal University Professor believes that this tax dispute case, the tax authorities there are obvious irregularities.

First, the timber to offset input VAT, consistent with national law;

Second, according to the State administration of taxation on the 2012 tax special inspection notice requiring inspection time for 2010 and 2011 should not be dating back to 2008, towards the internal revenue service dating back to the year 2008, and collecting late fees, is excessive taxation;

III in accordance with tax laws and regulations of the State, the responsibility of tax authorities, resulting in unpaid or less tax of the taxpayer, the tax authority may require the taxpayer within 3 years back taxes, but may not charge late fees.

For the demands of the coal mining enterprises, research about the coal industry Department of Qujing city, think of the problems. Through Fu Yuan, Luo ping, xuanwei, Shizong of coal mine survey, buying used timber are acquisitions acquisitions on the invoice amount 13% to input tax deduction rate.

Urban times, Kong Dehuai

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