According to the unified arrangement of the special inspection by the superior bureau, two staff members of the Inspection Bureau of the State Taxation Bureau of our city began to inspect the tax payment of a clothing company in 2004 on March 1 2005.
I. Basic information of the enterprise
A clothing company (hereinafter referred to as enterprise A) is a Sino-foreign joint venture mainly engaged in clothing production and sales. Its main products are shirts, general VAT taxpayers and more than 500 employees, who are qualified for export operation. VAT refund (exemption) for export goods adopts the methods of exemption, credit and tax refund. Enterprise A is a major local foreign trade exporter and foreign exchange earner. It was once rated as one of the top ten honest tax paying enterprises in Xianning. No major tax violations were found in the previous tax inspection. The person in charge of the enterprise is also a local government official, with good reputation and social relations. The data of enterprise A's VAT declaration in 2004 are as follows: taxable goods sales15.78 million yuan, export goods sales16.74 million yuan, output tax of 2.68 million yuan, input tax of 4.95 million yuan, transferred input tax of 700,000 yuan, paid tax of 320,000 yuan and export tax rebate 148.
Second, the basic case and handling process
Discover doubts
When the inspector was looking through the voucher, he was shocked by a money order, which was a sum of money remitted by enterprise A to another garment factory in Guangdong Province (hereinafter referred to as enterprise B), with the amount of 300,000 yuan, and the purpose of remittance was marked as: export tax rebate. The mode of production and operation of enterprise A is domestic sales and self-export Why should I remit the export tax rebate? When I asked the person in charge of finance, I was explained that the above accounts were all treated as Polish sheets (that is, the export customer was a Polish company), and all Polish single products-corduroy cotton pants were commissioned, and the entrusted processing unit was enterprise B. The reason why Poland entrusted enterprise B to process corduroy cotton pants was because enterprise A was unable to process corduroy cotton pants due to equipment limitations. The inspector asked him to provide the entrusted processing contract. The financial personnel said that both parties are old customers and have never signed a contract. The accounting treatment is guided by the person in charge of the company, and the rest are unclear. Find the person in charge of the company, and his statement is basically consistent with Zhou. According to the inspector's analysis and the document number. Guoshuihan [2002] 1 170, the products that are processed and recycled by the commission must have the same name and performance as the products produced by this enterprise, and the entrusting party and the entrusted party must sign the entrustment processing agreement. Obviously, even if the product is refunded as a self-produced product, enterprise A still has violations.
Case consultation
The export tax rebate is no small matter, and the inspectors quickly report the situation to the leaders. The leaders of the Municipal Bureau timely convened the export tax rebate and tax administration departments to analyze the case together with the inspectors. The meeting agreed that according to the existing evidence, although enterprise A has violated the rules, it is not enough to defraud the export tax rebate. It needs to be pressured by the export tax rebate department to provide contracts and agreements related to Polish single business to further clarify the facts. Otherwise, it will be reported to the higher authorities for approval to stop handling export tax rebates. In the process of case investigation, we should be loose outside and tight inside, and do a good job of confidentiality.
Looking for a breakthrough
On March 16, the inspectors and the staff of the Export Tax Refund Department came to Enterprise A again to find the person in charge of the enterprise. After patient persuasion and explanation, Ding finally took out a consignment export agreement from SAFE. The contract stipulates that enterprise A exports corduroy cotton trousers on behalf of enterprise B, and enterprise B provides special VAT invoices for purchasing fabrics as the basis for enterprise A to handle export tax refund. Enterprise B will be responsible for purchasing customers and fabrics, and enterprise A will only sell them through export. According to this model, during the three years from 2002 to 2004, enterprise A exported corduroy cotton trousers for enterprise B, declared the tax exemption and credit of11700,000 yuan to the competent tax authorities, and handled the tax refund of 3.08 million yuan, and enterprise A charged enterprise B a handling fee of 280,000 yuan. According to Caishui [1995] No.92, only self-produced goods and goods entrusted by foreign trade enterprises can enjoy the preferential tax exemption and refund. As a production enterprise, enterprise A is not qualified as an export agent.
The truth of the matter
The case is serious. The leaders of the Municipal State Taxation Bureau decided to inform the public security department of the case first, get support and conduct a joint investigation. On April 6th, the taxation and public security departments formed a joint investigation team and went to Guangdong Province to transfer enterprise B.. After investigation, enterprise B is a small-scale taxpayer and has no import and export rights. Its business scope and mode are: production and sales of clothing and fabrics. No account has been established, and the relevant tax payment and business information is very incomplete. With the cooperation of local tax and public security departments, through the inquiry and investigation of the legal representative of enterprise B, it is found out that:
Around August 2002, a Guangdong businessman approached Enterprise A and asked to cooperate with Enterprise A to produce corduroy cotton trousers for export to Poland. Because enterprise A was unable to produce corduroy cotton trousers due to equipment constraints, Guangdong businessmen recommended enterprise B to cooperate with enterprise A. Under the matchmaking of Guangdong businessmen, enterprise A and enterprise B signed an export agency agreement, and Guangdong businessmen signed a contract on behalf of enterprise B. The contract stipulated that enterprise B was responsible for raw material procurement and commodity production, and enterprise B required suppliers to directly issue special VAT invoices to enterprise A when purchasing raw materials .. Enterprise A provided account numbers to Guangdong businessmen, and Guangdong businessmen informed Polish customers to remit the payment to enterprise A's account first. After receiving the payment for goods and the export tax refund, enterprise A remits the money to enterprise B or the noodle and auxiliary material manufacturer instructed by enterprise B according to the instructions of Guangdong businessmen, and enterprise A charges a handling fee of 1% according to the export income. When the goods of enterprise B are declared, enterprise A is responsible for providing enterprise B with a complete set of customs declaration forms, verification forms, packing lists, commodity inspection forms, certificates of origin and other materials ... Since the special invoices for value-added tax are directly issued to enterprise A by the supplier, the payment is credited to the account of enterprise A by the Polish merchant, and then paid to the supplier by enterprise A, the payee-enterprise B is separated from the supplier, and the payment unit is separated from the supplier. When enterprise A applies for export tax rebate to the tax authorities, it will declare its own products for self-export and treat them as entrusted processing business in accounting, and declare and deduct the special VAT invoices provided by enterprise B, thus forming a chain of defrauding the national export tax rebate. After the incident, the contact information of Guangdong businessmen as an intermediary was completely interrupted and mysteriously disappeared. Due to the disappearance of Guangdong businessmen, some details of the case have yet to be ascertained, and the public security department has implemented the monitoring of Guangdong businessmen.
Third, deal with the punishment results.
According to: > Article 93, Caishui [1995] No.92 and Guoshuihan [2002] 1 170,
The State Taxation Bureau of chibi city dealt with Enterprise A as follows: 1,1160,000 yuan, the tax exemption and credit declared by Enterprise A in a single Polish business defrauded the export tax rebate of 3.08 million yuan, and was fined twice as much as the defrauded export tax; 2. Confiscate the handling fee charged by enterprise A of 280,000 yuan according to law; 3, reported to the higher tax authorities for approval within one year to stop handling export tax rebates; 4. Transfer the case to the public security organ and investigate the criminal responsibility of the client according to law.
Fourth, the audit inspiration
1. The export tax rebate case involves production enterprises, which increases the difficulty of concealment and inspection. Because the enterprises involved are production enterprises, they generally have a certain production capacity and scale, and there are some real businesses as a cover, which has certain concealment: First, they are easy to ignore and neglect prevention; Second, it is difficult to distinguish between true and false business in inspection; Third, it affects the employment problem, there are hidden dangers of social stability and the government is under great pressure.
2. Taking advantage of export rights, conspiring to defraud taxes, and "four obedience and three deficiency" is a major feature of this case. In the process of import and export trade, enterprise A is engaged in the "four-self and three-nothing" payment business, and knows nothing about the source, quality and price of goods, tax payment and customer credit status. , does not supervise specific export trade links such as trade, transportation and customs declaration. And provide convenience such as blank customs declaration form, verification form and export invoice. And defrauding export tax rebates by "fake self-management and real agency", causing great losses to the country. 3. Determine the key points, pay attention to details and make a breakthrough. In the process of inspection, we should focus on the production cost accounting, current accounts and procurement, and inspect and understand the production technology and technology of the enterprise on the spot. Pay attention to details, never let go of a suspicious person, a suspicious document, a suspicious statement. 4, check the enterprise commissioned processing, check whether the enterprise commissioned processing business meets the four conditions at the same time, focusing on the inspection of the entrusted processing contract, the relevant vouchers for paying processing fees, and the special VAT invoices obtained, and cutting off the excuse that the enterprise's output is greater than the production capacity from the periphery. 5. Check the input tax invoice. Input tax invoices need to be statistically analyzed, and then compared with the product composition and purchase situation to see whether the invoice flow direction, goods flow direction and capital flow are consistent, especially the goods flow direction needs to be checked. In this case, the invoice of enterprise A is consistent with the capital flow, while the goods flow to enterprise B..
Check the export goods. 6. Strengthen management and strictly control the pass. Tax administrators in charge of tax authorities should often go deep into enterprises to understand the actual production and operation, and strengthen daily supervision and management. Especially for enterprises whose sales growth exceeds the normal peak, it is necessary to inspect the equipment production capacity (including factory buildings, machinery and equipment, production workers, etc.). ), production and operation processes, etc. The key point is to go deep into the actual warehouse to check the name and quantity of its export goods and check the details listed in its export goods declaration form. If you find any doubt, you should put forward work suggestions in time.