Four company employees were investigated and believed in false tax refund "secrets". Taxpayers | departments | company employees

On June 9th, the tax department announced five more cases of failure to handle personal income tax settlement in accordance with regulations, involving illegal practices such as being misled by false tax refund "secrets" and falsely filling in the three insurances and one fund, falsely filling in the special additional deduction for continuing education, and being misled by internal rumors to fill in less income.

False reporting of three insurances and one fund

The tax department of Dehong Dai and Jingpo Autonomous Prefecture in Yunnan Province discovered during the 2022 individual income tax settlement and refund audit that a certain catering management service Co., Ltd. had multiple taxpayers falsely filling out the "three insurances and one fund". After investigation, a total of four taxpayers in the unit were misled by false tax refund "secrets" and falsely filled out basic pension insurance, basic medical insurance, unemployment insurance, and housing provident fund deductions with a mentality of luck during settlement, attempting to apply for tax refund. The tax department immediately interviewed the legal representative and financial personnel of the company, requesting that the company strengthen policy promotion and guidance. At present, the four taxpayers have withdrawn their false tax refund applications and processed the final settlement after filling out the special deductions.

False reporting of special additional deductions for continuing education

The tax department of Jilin Province found during the review of the 2022 individual income tax settlement and refund that some taxpayers in a certain publishing house mistakenly reported the special additional deduction for continuing education. According to the Interim Measures for Special Additional Deductions of Personal Income Tax, taxpayers who receive vocational qualification continuing education can enjoy the special additional deduction of personal income tax continuing education in the year of obtaining the certificate. After investigation, it was found that a small number of taxpayers in the unit chose to fill in the special additional deduction for continuing education based on "professional qualifications of publishing professionals" during the settlement, but in reality, it only represents the annual education hours after obtaining the certificate, which does not comply with the relevant regulations for special additional deductions for continuing education. The tax department of Jilin Province further verified the special additional deductions reported by the taxpayer of the unit in previous years, corrected and supplemented the tax payments one by one for the incorrectly reported taxpayers, and imposed late fees in accordance with the law.

False reporting of special additional deductions

The tax department of Xiamen City found during the 2022 individual income tax settlement and refund review that taxpayer Liu had falsely reported five special additional deductions, including serious illness medical treatment, continuing education, housing rent, elderly care, and children's education. After investigation, it was found that taxpayers falsely reported the above-mentioned special additional deductions and submitted tax refund applications four times from March 3rd to 23rd, despite multiple decisions made by the tax department not to refund taxes. The tax department has conducted an extended verification of the taxpayer's previous annual settlement and confirmed that there were instances of false reporting by the taxpayer. On March 27th, after the tax department delivered a notice of tax matters to the taxpayer and followed the "Five Step Work Method" to interview and warn them, the taxpayer realized their mistake and corrected the annual settlement declaration, as well as paid the taxes and late fees.

Under the influence of internal rumors, report less income

The tax department of Xiangfen County, Shanxi Province found during the 2022 individual income tax settlement and refund audit that there were multiple taxpayers in a certain steel enterprise who filled in less income and deducted more columns. After investigation, it was found that multiple taxpayers of the enterprise were misled by internal rumors of incorrect reporting methods in annual settlement, resulting in underreporting of income and over reporting of deductions in order to achieve tax refunds or reduce the amount of tax payable. The tax department quickly contacted the steel enterprise and provided guidance and reminders to financial personnel and taxpayers in person. 23 taxpayers have corrected their declarations.

Wrong enjoyment of tax benefits from Hainan Free Trade Port

The tax department of Chengmai County, Hainan Province, discovered during the 2022 personal income tax settlement and refund review that taxpayer Jia had mistakenly enjoyed the Hainan Free Trade Port's personal income tax reduction and exemption policy. After further investigation, it was found that the taxpayer's employment unit in Hainan does not meet the substantive operating conditions required by the preferential policies for individual income tax in the free trade port, and the unit has been deregistered. The tax department immediately interviewed taxpayers and provided guidance on the preferential policies for individual income tax in Hainan Free Trade Port. At present, the taxpayer has corrected the individual income tax settlement declaration and made up for the tax payment.

The tax department solemnly reminds taxpayers that it is their legal obligation to handle personal income tax settlement in accordance with the law. Believing in so-called tax refund "secrets" or false rumors will not only affect their tax credit due to false reporting, but may also leak personal privacy information to online fraudsters. I hope that taxpayers can carefully check their income, deductions, and withholding tax information through the personal income tax app when handling the settlement, and handle the settlement in accordance with the law and with integrity. For cases of false reporting of income or deduction items, tampering with proof materials, and other heinous circumstances, the tax department will handle them seriously in accordance with the law, recover taxes and late fees; Those who refuse to rectify will be filed for inspection in accordance with the law and regulations. Here, the tax authorities also remind withholding units that it is illegal to use someone else's identity to handle false withholding declarations for taxpayers. Withholding units must strictly comply with the provisions of the Personal Income Tax Law of the People's Republic of China and fulfill their full and detailed declaration obligations in accordance with the law.