Resolutely eliminate the "black sheep"! Four Typical Cases of Tax Violations Exposed: Tax Agents | Firms | Taxation
Today, the China Certified Tax Agents Association reported three typical cases of tax law firms and one case of tax intermediaries violating laws and regulations.
1. Changsha City Schwab Tax Division Executive Partner Wang Moumou illegal case.
Wang Moumou, the executive partner of Changsha Jiaxin Tax Agent Firm, and the actual controller of 19 tax agencies including Hunan Chenyu Finance and Taxation Consulting Service Co., Ltd.
Wang, in order to undertake tax agency business, transferred benefits to national staff member Li, and used Li's identity and position as a national staff member to seek illegal benefits for others. Together with Li, they received benefits from a certain real estate limited company, helping them pay less taxes and late fees. After investigation, it was found that the 12 tax agencies controlled by Wang were suspected of tax violations such as false invoicing, false declaration, and tax evasion, involving a fine of 3.99 million yuan for tax supplementation.
In November 2022, Wang was sentenced to two years and six months in prison for committing bribery and accepting bribes. Wang's behavior seriously damaged the image of the tax consultant industry and caused a negative impact. According to the "Punishment Measures for Violations by Members of the China Certified Tax Agents Association" and other regulations, the Hunan Certified Tax Agents Association has cancelled the membership of the institution and Wang's personal membership.
2. Liaoning Jiahe tax division firm executive partner Qian Moumou illegal case.
Qian is an executive partner of Liaoning Jiahe Tax Division.
In mid December 2019, Qian was entrusted by Qi, the person in charge of a certain company, to mediate and handle tax related matters in violation of regulations through the help of national staff member Su, and jointly collected cash of RMB 1 million. On December 30th and 31st, 2019, Qian and Su were respectively arrested by the public security organs, and the stolen funds involved in the case were confiscated in accordance with the law.
In this case, Qian and Su conspired to use Su's identity and position as a state employee to seek illegal benefits for others and accept other people's property. This is a typical illegal and irregular case of accepting bribes from enterprises and bribing state employees to help others. Qian was sentenced to two years imprisonment and a fine of RMB 100000 by the People's Court on February 28, 2021, for committing the crime of bribery.
Liaoning Jiahe Tax Agent Firm was disqualified from membership by the Liaoning Taxation Association in March 2020. In April 2022, the market supervision and management department cancelled its registration as a market entity, and the Liaoning Provincial Taxation Bureau cancelled its administrative registration as a tax agent firm. According to relevant regulations such as the "Articles of Association of Liaoning Province Certified Tax Agents" and the "Disciplinary Measures for Violations by Members of China Certified Tax Agents Association", the Liaoning Taxation Association exempted Qian from serving as the executive director and director of the third council of the Provincial Association in September 2022, cancelled Qian's personal membership, and made a public announcement in the tax agent industry throughout the province.
3. Sichuan Zhongshui Enterprise Tax Agent Office Co., Ltd. released tax-related false propaganda information, distorted interpretation of policies and other violations.
In 2022, the Chengdu Taxation Bureau of Sichuan Province, based on Internet data monitoring clues, found that Sichuan Zhongshui Enterprise Tax Office Co., Ltd. released tax-related false propaganda information such as "how to do tax planning" through the Internet website, distorting the interpretation of tax policies and misleading the public. After further investigation by the tax authorities, it was also found that the company had problems such as failing to apply for administrative registration of tax agents and false tax returns. The local Internet letter, market supervision, and taxation departments conducted interviews with the company in accordance with relevant regulations and ordered it to delete the illegal content and eliminate the impact in a timely manner. In accordance with the relevant provisions of the Measures for the Supervision of Tax-related Professional Services, the competent tax authority lists it as a key regulatory object, suspends the acceptance of the tax-related business it represents, downgrades the company's tax-related professional service credit rating, and deducts its tax-related professional service credit score. In view of the problem of false tax declaration of the company, the tax department ordered the company to pay a total of 39000 yuan of tax and overdue fine within a time limit according to the the People's Republic of China tax collection and administration law of the people's Republic of China; in view of the problem that the company did not go through the administrative registration of the tax agent firm, it was ordered to go through the administrative registration of the tax agent firm within a time limit.
The Sichuan Certified Tax Agents Association issued a public statement on September 30, 2022, stating that although Sichuan Zhongshui Enterprise Service Tax Agents Office is not a member of the association, the association fully cooperates with tax authorities to jointly crack down on such illegal and irregular behaviors, further strengthens industry self-discipline management, resolutely crack down on dishonest, irregular, and illegal business activities, and effectively safeguard national tax interests and the legitimate rights and interests of taxpayers and payers.
4. Anhui Province, a tax-related intermediary falsely issued value-added tax invoices against the law.
In 2021, Anqing City, Anhui Province, the police tax joint action, according to the law to investigate and deal with a false VAT special invoice case. After investigation, Ding Moumou, a tax-related intermediary, directly set up or helped relevant shell companies falsely issue special VAT invoices by providing financial bookkeeping services and fabricating financial data. The amount is huge. At present, Ding has been sentenced to three years' imprisonment and five years' probation for the crime of falsely issuing special VAT invoices, and has been recovered according to law. At the same time, in accordance with the provisions of the Measures for the Supervision of Tax-related Professional Services, the competent taxation department listed Ding Moumou and his tax-related intermediary agencies as legal representatives as key supervision objects and included them in the list of untrustworthy tax-related services. The tax-related business they represent, The tax authority will not accept it.
The relevant person in charge of the China Certified Public Accountants Association stated that these four typical cases of illegal and irregular behavior, although only the behavior of a few tax law firms and illegal personnel, are of a bad nature, damage the image of the tax law industry, affect the healthy development of the tax law industry, and disrupt the tax and economic order. The China Association of Taxation will conscientiously fulfill its responsibilities of promoting industry development and strengthening industry self-discipline, resolutely eliminate the "black sheep" that damage industry reputation and affect the healthy development of the industry, firmly safeguard the legitimate interests of tax law firms and honest practitioners who operate in compliance with laws and regulations, create a clean and upright development environment, and promote the high-quality development of the tax law firm industry.
In addition, the relevant person in charge of the China Certified Public Accountants Association stated that in response to illegal practices, false advertising, distorted interpretation of tax policies, bribery, "hunting" of state employees, and evasion of national taxes by tax intermediaries, the China Tax Association will take comprehensive measures such as interviews, warnings, criticism, public condemnation, lowering credit ratings, pushing disciplinary information to local tax authorities, canceling membership, boycotting, and public exposure based on the severity of the situation.
