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A scientific instrument company was fined for concealing sales income and evading taxes.

our company also undertook various non-standard experimental machine projects and technological upgrading and transformation projects of experimental machines.

Hainan Yuefeng Scientific Instrument Co., Ltd. (hereinafter referred to as Yuefeng company) was registered in November 2007 with the help of "one belt and one road", mainly engaged in the sales of medical devices and consumables, and has been recognized as a general VAT taxpayer since April 2010

in the process of inspecting the business tax payment of Yuefeng company from 2010 to 2012, the sixth Inspection Bureau of Hainan Provincial State Administration of Taxation analyzed the source of the case, focused on the capital transactions of Yuefeng company's bank account, counted the relevant trading units, checked them with the accounts recorded in the relevant financial records one by one, and summarized the issued sales invoice information according to the relevant accounting vouchers, The purchasing unit was checked. The inspection found that Yuefeng company had many illegal problems in the pharmaceutical industry, such as issuing big and small invoices, underestimating sales revenue, no legal bills for some period of expenses, and no factual materials to prove that it paid before tax. The inspection team confirmed the following main illegal facts in Yuefeng company through the evidence fixation and inquiry records of the written materials of illegal facts in all links:

first, the issuance of large and small invoices, resulting in the problem of under counting sales revenue

(I) the issuance of 2 provides a more environmentally friendly and safe way to replace thermal insulation materials. The total amount of "invoice copy" of a goods sales invoice is 58000 yuan (including tax), The total amount of the "stub" is 31000 yuan (including tax). The amount of the "stub" has been declared for sales revenue in December 2009, the date of issuance in advance, and the sales revenue is less than 27000 yuan

(II) issue two ordinary invoices with the amount of "stub" of 1000 yuan each, but the total amount of "invoice" is 198000 yuan, and the actual sales income (including tax) is 196000 yuan less

II. If there are no legal bills, factual materials and tax laws for some period expenses, the items that cannot be deducted will be paid before tax, with a total amount of 640000 yuan

III. failure to issue invoices according to the specified items did not cause tax losses. There is a discrepancy between the "commonly used in aerospace, petrochemical, machinery manufacturing, wire, cable, textile, fiber, plastic, rubber, ceramics, metal materials and manufacturing stubs" and the "invoice sheet" filling date items in 15 goods sales invoices

IV. failure to keep tax related materials as required. Yuefeng company lost the relevant tax payment materials such as the financial vouchers of the month of 2010, the annual financial account books and tax returns

v. the cost of some goods delivered was 27000 yuan, which was not sold

based on the above illegal facts, the sixth Inspection Bureau of Hainan Provincial State Administration of Taxation decided to supplement Yuefeng company with 37000 yuan of value-added tax and 177000 yuan of enterprise income tax in accordance with the relevant provisions of the measures of the people's Republic of China for the administration of invoices, the enterprise income tax law of the people's Republic of China, the Interim Regulations of the people's Republic of China on value-added tax and the law of the people's Republic of China on the administration of tax collection, And a late fee of 5/10000 will be charged from the date of late payment of taxes; The investigation and compensation of taxes were identified as tax evasion and a fine of 147000 yuan was imposed; A fine of 5000 yuan will be imposed on those who fail to issue invoices in accordance with the regulations without causing tax losses; A fine of 2000 yuan will be imposed for failing to keep the account books as required, and the total amount of tax and fine in this case is 368000 yuan

case enlightenment:

(I) external reasons such as fierce industry competition and slow withdrawal of payment for goods have made Yuefeng company and other pharmaceutical enterprises take risks for less payment of taxes. In recent years, the rebate phenomenon in the pharmaceutical industry has increased the sales cost of enterprises, and the slow withdrawal of payment for goods has affected the turnover of working capital of enterprises. At the same time, some operators in the pharmaceutical industry lack the awareness of paying taxes according to law, and have the psychology of tax evasion driven by interests. All kinds of adverse competitive environments have led pharmaceutical enterprises to "avoid taxes" by means of off book operations and deliberately concealing sales revenue

(II) there are weak links in tax management. The tax department has limited staff, a large number of management households per capita, daily neglect of management, and the phenomenon of patrol without inspection and lax inspection. In particular, there is a phenomenon of inaction, delay and incompleteness in cracking down on illegal actions of invoices; In terms of invoice verification and query methods and rewards and punishments, the publicity exposure is insufficient and the scope is not wide; In addition, consumers (units) do not have a strong sense of rights protection, and do not take the initiative to ask for invoices and verify invoices

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