Analysis of Errors in Registration Information of Industry and Commerce Taxpayers

Analysis of Errors in Registration Information of Industry and Commerce Taxpayers

Strengthening inter-departmental information sharing is an important measure for the tax authorities to implement effective monitoring of taxpayers in recent years. The new "Administrative Law" also puts forward clear requirements. This year, the provincial bureau's industrial and commercial tax registration information comparison software was officially used in the local tax system, and the industrial and commercial taxation household registration information comparison system was gradually established and improved. Its role in curbing the leakage and leakage reduction and reducing the loss of tax is gradually appearing. All added a lock. According to the survey, there is a widespread disagreement between the industrial and commercial taxpayer registration information in various places, mainly due to the gap in the registration volume of the business households or the inconsistency of the registration contents. We conducted a survey and analysis of the causes of this phenomenon.

I. Analysis of the errors in the registration information of industrial and commercial taxpayers

There is a multi-certification phenomenon

First, the business owner handles multiple business licenses for opening multiple accounts in the bank. In order to strengthen the control and management of the economy, the state implements a one-to-one account system for corporate bank accounts, that is, an enterprise can only open an operating account in the bank and prohibit long-term account opening. On the one hand, under the market economic system, the business management methods are increasingly diversified. For example, some internal contracting or partial private and partial joint ventures are implemented within the enterprise. There are many households in the household, and some large enterprises are increasingly refined in their internal labor. In order to facilitate the operation and facilitate the management of funds, it is necessary to set up multiple accounts in the bank. However, under the current system, only a number of business licenses can be used to achieve more in the banking sector. The purpose of the account. Second, some enterprises have applied for multiple business licenses for obtaining preferential policies, such as fake foreign capital, fake welfare enterprises, etc., or to implement off-balance-sheet operations or multiple sets of accounts, clear accounts, or to handle multiple cases for the purpose of tax evasion. The business license is essentially an enterprise. Third, enterprises need to apply for multiple business licenses for loans. In order to develop, enterprises must have sufficient funds to guarantee. In today's increasingly financialized and market-oriented financial industry, it is difficult to lend money without guarantees. Loans are difficult to be a common problem faced by many enterprises under the market economy system, especially some. Non-state-owned enterprises. Some companies have a unique approach to defrauding loans through fictitious enterprises, in the form of mutual guarantees, or re-requesting loans when the company does not receive new loans without receiving new loans. This phenomenon mainly exists in some large enterprises. It is an important factor that causes a company to have multiple certificates. After handling multiple business licenses, these enterprises generally do not go to the tax department to apply for tax certificates, but use the initial tax registration as the evidence for tax management.

The cancellation of registration by the industrial and commercial department is not timely

In the industrial and commercial sector, the cancellation registration of the bankruptcy or bankruptcy that has long ceased to exist due to other reasons is not timely, and the long-term account is only increased or decreased. The long-term accumulation of industrial and commercial registration archives is more than the actual existence. The reasons include: First, after the business has been closed down or closed down, the industrial and commercial department has not gone through the formalities for cancellation of industrial and commercial registration as required; second, after the enterprise is reorganized and sold, the new business is not sold; the third is that the enterprise has its legal person or business content. After the change, the industrial and commercial registration was not changed according to the regulations, but the industrial and commercial registration was re-applied, and the old certificates were discarded at will, resulting in long-term accounting.

Industrial and commercial registration tax registration is not in place

According to the Law of Collection and Administration, the registration and change of tax registration is based on the pre-condition of the registration of industrial and commercial registration, but in practice, there are a large number of two skin phenomena. On the one hand, although industrial and commercial taxation has taken great steps in information sharing, there is still no information feedback or transmission mechanism that is constrained by the system. There is no effective connection mechanism between the two parties in the business registration process, and the current taxpayer’s tax awareness At the level, without the effective supervision of the tax authorities, taxpayers generally do not take the initiative to go to the tax authorities to apply for tax registration certificates after handling the business license; second, because of the different nature and content of the law enforcement, there are places in the scope of registration and management requirements. Differently, the "two certificates" lack a mutual restraint mechanism in the process and formalities. In practice, there are various certificates, which directly causes the difference in the number of registered households and contents. The third is the characteristics of industrial and commercial taxation work. The focus of law enforcement is different, which makes it difficult for the industrial and commercial departments and tax authorities to form a joint force in the management of industrial and commercial households.

Taxpayers handling tax registration are not in place

Taxpayers squatting in tax registration is the root cause of the large gap in the registration of industrial and commercial taxpayers. First, for a long time, the tax authorities only focused on the promotion of tax law enforcement or related taxation issues. The relevant provisions on tax registration were less publicized, and the important role of business owners in tax registration was not well understood. Tax registration is also required. Second, the industry lacks standardized management awareness, and its operations are managed by multiple departments. There are many procedures, fees, and handling fees for various documents. The industry’s instinctive feelings for handling various documents are often Promote the move, do not push it, the law enforcement department will do it quickly, and it will not be done if it is not grasped. Third, the taxpayer will evade the normal management of the tax authorities in order to achieve the purpose of not paying taxes or paying less taxes. Fourth, as far as the current situation is concerned, the taxpayer’s awareness of taxation is still low, and there are very few business owners who can voluntarily handle tax registration. The motivation for issuing certificates often comes from the law enforcement pressure of tax authorities. If they are found, they will not be found. To do so, it is very difficult for tax officials to enforce the law. Once the monitoring and taxation authorities of these enterprises are not in place, the phenomenon of tax registration and leakage will be formed.

Tax administration is not in place

First, due to the influence of task factors, the idea of ​​heavy taxation and light management still exists in some tax personnel, and there is insufficient understanding of the important role of tax registration. It is considered that as long as the taxation is up, it is irrelevant for the taxpayer to do the license, and even in daily management. In the middle of the taxpayer's non-certification behavior, one eye closed. Second, in the assessment of collection and management, there is a phenomenon of heavy written information, light management, and fragment management is still a major method of current grassroots collection and management. The more management certificates are administered by management personnel, the more business households are included in standardized management. The greater the workload. In order to improve the quality of the assessment, the management personnel have increased the management intensity in a targeted manner, and selected some taxpayers with good tax credits as much as possible to reduce the difficulty of collection and management and obtain a better “effect” for the collection and management. Third, the relationship tax and human tax The impact is that some tax officials have good humanism, and law enforcement is not in place, causing some businesses to evade tax registration. Fourth, due to the influence of task factors, the phenomenon that taxpayers do not apply for tax registration is not a positive law enforcement attitude, but rather Scattered taxes or management as a mobile household, the task is tight when the task is tight, the management of the task is loose, and even these households are regarded as “mobile households” that adjust tax revenue. Fifth, the existence of the phenomenon of incorruptibility has also led to the omission of tax registration for some taxpayers. Inadequate enforcement of the taxation department and inadequate management are an important factor in the leakage of tax registration by the industry.

And the impact of rural households

First, in rural areas, the number of households is large, the scale is small, the tax amount is small, scattered, the operation time, content and location are unstable, the changes are frequent, and the lack of grassroots management personnel is difficult to implement comprehensive and effective monitoring. Standardized management has caused some traders to miss or be included in the scope of scattered taxes. Second, the current taxpayer's awareness of taxation and standardized management is generally low. Passive certification can be said to be a basic feature of current grassroots tax registration management. Especially in rural areas, there are fewer taxpayers who can voluntarily handle tax registration. Taxpayers' tax registration procedures are completed under the pressure of the tax authorities. The characteristics of difficult to manage rural households directly affect the improvement of registration rate.

Second, strengthen the measures for industrial and commercial tax registration information sharing

Improve the timely notification system for registration information of industrial and commercial taxpayers

On the basis of the original system, further expand the channels of information communication. First, after the new business registration or change of registration contents, the industry and commerce department will inform the taxation department in time so that the taxation department can keep abreast of the registration dynamics of the business, and the taxation department should feedback the relevant information to the industrial and commercial departments to strengthen monitoring; The two parties shall promptly notify the other party if they have found that they have not handled the "two certificates" or that the documents involved should be changed without change, so that they should be ordered to make corrections.

Establish a joint office system

First, joint special rectification is carried out from time to time to strengthen the management of licenses. Second, joint work is carried out on the handling of the two certificates, so that the handling of the two certificates forms an organic consortium in terms of procedures and forms. Third, it is necessary to further strengthen the coordination of law enforcement between the two sides. Coordination, for those who meet the policy requirements but do not apply for tax registration, they will not issue a business license or revoke their business license.