[tax inspection] the accountant of the construction company pays commodity concrete through his personal account


the illegal facts sold concrete to Jiangsu Chuntian Construction Engineering Co., Ltd.

and collected concrete funds from the company’s employee’s personal account.

(3) According to Article 7 of the urban maintenance and construction tax law of the people’s Republic of China (Presidential Decree No.

purchases your concrete, The payment is made to the personal bank accounts of Yin, fan and Jin of your company through the account of Jiangsu Chuntian Construction Engineering Co., Ltd.

Huai’an Gu * new building materials Co., Ltd.

The income was not recognized and declared.

(taxpayer identification number: 913208045 * * * * 35618) our bureau (Office) paid a tax treatment decision to you (unit) from July 22, 2015 to December 29, 2021 (address: Building Materials Industrial Park, Huaiyin Economic Development Zone (within Xindu township) )From January 1, 2012 to December 31, 2016, the tax related situation was inspected.

Your company did not reply to the relevant information.

During the inspection, the notice on tax matters ordered to provide information was issued to your company four times, requiring your company to provide relevant information and costs on the off account sales of concrete and the collection of sales funds from your employee’s personal account.

49), late fees will be charged for the investigation and supplement of value-added tax, enterprise income tax and urban maintenance and construction tax until July 22, 2015.

(1) VAT and surcharges are in accordance with Articles 1, 2, 5, 6 and 19 of the Provisional Regulations of the people’s Republic of China on VAT (order of the State Council of the people’s Republic of China [2008] No.

2、 The handling decision and basis are about the unconfirmed income and failure to declare your company’s use of the personal account of the company’s employees to collect the sales of concrete.

After receiving the payment, yin and fan remitted 15563021.50 yuan (341220 yuan was handled in the off account business case of the affiliated enterprise Huai’an Xingbang building materials Co., Ltd.) to the Bank of China account (Account No.: 6217866100000909494) of your general manager Jin bound to the POS through the Bank of China Merchant of your company.

The education surcharges and local education surcharges involved in the value-added tax of 567793.27 yuan will be levied together, and no late fee will be charged.

Trapezoid Rubber Magnetic Chamfer

It corresponds to 30 collection receipts issued by your company (the receipts are stamped with your company’s special financial seal and signed by your employees Yin and fan).

If the payment is not made within the time limit, it will be enforced in accordance with Article 40 of the law of the people’s Republic of China on the administration of tax collection.

The illegal facts and treatment decisions are as follows: I.

538) and the notice of the Ministry of Finance and the State Administration of Taxation on the policy of simplified VAT collection rate (CS [2014] No.

If you (unit) have a dispute with our bureau (Office) on tax payment, you must first pay the tax and overdue fine or provide corresponding guarantee within the time limit of this decision, and then you can apply for administrative reconsideration to the Huai’an Taxation Bureau of the State Administration of taxation according to law within 60 days from the date when the above payment or corresponding guarantee is confirmed by the taxation authority..

is the bid winner of Taoli Beiyuan project, the actual contractor is Jiangsu Chuntian Construction Engineering Co., Ltd., and Jiangsu Chuntian Construction Engineering Co., Ltd.

51), the urban maintenance and construction tax shall be supplemented by 39745.55 yuan.

You (unit) are limited to pay the above taxes and overdue fine to the State Administration of Taxation Huaiyin District Taxation Bureau within 15 days from the date of receiving this decision, and make relevant accounting adjustments in accordance with the regulations.

(2) Enterprise income tax in accordance with the provisions of articles 1, 4 and 22 of the enterprise income tax law of the people’s Republic of China (order of the president of the people’s Republic of China [2007] No.

Jiangsu Jiuding Global Construction Technology Group Co., Ltd.

57), The value-added tax payable is 567793.27 yuan, of which 58232.83 yuan was paid in April 2014; In May 2014, 113207.55 yuan of value-added tax was paid; In June 2014, 84905.66 yuan of value-added tax was paid; In July 2014, 108282.76 yuan of value-added tax was paid; In August 2014, RMB 14563.11 of value-added tax was paid; In September 2014, 47188.56 yuan of value-added tax was paid; In October 2014, 43689.32 yuan of value-added tax was paid; In November 2014, a supplementary vat of 40927.37 yuan was paid; In December 2014, RMB 26213.59 of value-added tax was paid; In January 2015, a supplementary vat of 5825.24 yuan was paid; In February 2015, RMB 14563.11 of value-added tax was paid; In April 2015, 4368.93 yuan of value-added tax was paid; In July 2015, a supplementary vat of 5825.24 yuan was paid.

According to Article 32 of the law of the people’s Republic of China on the administration of tax collection (order of the president [2001] No.

063), your company shall pay enterprise income tax of 3408647.69 (13634590.75 * 0.25) yuan in 2014 and 12742.72 (1019417.48 * 0.05 * 0.25) yuan in 2015, A total of 3421390.41 yuan of enterprise income tax was paid.

(Account No.: 3207290001014207290 * * * * 00694) and Liu (accountant of Jiangsu Chuntian Construction Engineering Co., Ltd., account No.: 6217001290000 * * * 506, 6236681290000142676), totaling 16617528 yuan.

Tags:

Related Post

How do construction labor companies sign contracts with migrant workers? How to pay? How to deal with VAT and individual income tax? How toHow do construction labor companies sign contracts with migrant workers? How to pay? How to deal with VAT and individual income tax? How to

Lifting Pin Anchor The construction service company signs labor subcontracting contracts with the team leader of natural persons. The construction service company signs professional labor subcontracting contracts with the team