July of this year, Jiayuguan City, the IRS focused on the time and manpower, within the context of the city used car trading activities for special tax treatment activities. After nearly two months of verification, a total of 60 used cars sold 127 cars companies underpaid taxes and fines of 36 million, invoicing violations of enterprises 1 million fine, to effectively regulate the used car market, protect the Used car legal rights of parties to the transaction.
The first order related to tax policy, development of "second-hand car trading invoice management approach", extensively solicit opinions and recommendations of the taxpayers, so that legal procedures, reasonable, to avoid conflicts caused by unnecessary levied. The second is to develop verification program, taking the global used car business in January 2008 -2010 details on purchase invoices in June to carry out field investigation and verification, to grasp the actual business, so the situation clearly an idea. The third is from the law, reason, emotion starting to do the work of propaganda and explanation of tax policy, the organization held a second-hand car business enterprise legal representatives, financial officers forum devoted to companies in the used car sales are not parties to the transaction actual transaction by invoice site to correct the problem, the inspectors found problems in the "face to face" communication, so that the two sides reached a consensus levied. Fourth, rigorous verification of business outstanding problems. Lock Enterprise 2008, 2009, remote vehicle transactions and the actual failure to used car buyers and sellers conduct transactions depth invoice verification, found that business to push down transaction costs charged by the amount of vehicle transactions, buying high and low development of the illegal votes behavior. Fifth, education and the principle of combining punishment and standardized management. All business organizations have learned second-hand car business, "Invoice Management" and "second-hand car distribution management", reiterated the requirements of authenticity and accuracy of invoices, invoices for the enterprise fails to suspend the provisions of supply invoices, administrative penalty decision made by the Inland Revenue . Sixth, strengthen the effectiveness of the verification, and strengthen routine supervision. Taxable on the sale of vehicles to carry out the inspection companies to extract the vehicle file, see whether the requirement to report and pay taxes, using the verification data comparison data to further plug loopholes in tax collection and management, standard tax regulation second-hand car market.
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