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    Nanning Will Severely Crack Down On The Use Of False Housing Certificates To Defraud Tax Exemption.

    2014/4/26 11:34:00 19

    TaxPunishmentCriminal LiabilityLoss

    < p > April 25th to May 31st, for the self inspection period, the parties concerned shall conduct self-examination and self correction, and stop using the false housing proof to cheat the tax reduction or exemption. Those who have defrauded tax reduction or exemption should take the initiative to hold the original tax payment voucher and copy to the Tax Service Office of Nanning Local Taxation Bureau to pay taxes and late fees. From June 1st, the tax authorities and the real estate departments have carried out the inspection, and the tax payment and the late payment are fined in accordance with the law, and the illegal brokering is investigated and dealt with. For taxpayers who voluntarily pay taxes in the self inspection period, the tax authorities shall add late fees according to law, and be exempt from administrative a href= "http://www.91se91.com/news/index_c.asp" > punishment < /a >. < /p >
    < p > in the key inspection stage, the Nanning land tax department will expose the illegal activities of the parties through newspapers, websites and other media, and notify the parties concerned to assist in recovering taxes and late fees. At the same time, the tax deductions for fraudulent use of false certificates will be pursued indefinitely in accordance with the law. The tax authorities exercise the right of seizure and auction in accordance with the law, and pay taxes by auction or sale of proceeds. < /p >
    < p > if the tax is not paid at the end of the self inspection period, it shall be fined fifty percent or more times less than five times in accordance with the law. Any taxpayer who defraudes tax reduction and exemption from the use of false housing certificates and fails to check and correct himself within the prescribed time limit will be fined more than one time or more than five times, and the law enforcement agency and illegal brokers shall be fined according to law. The tax department and the real estate department found that the units and individuals who had a large number of counterfeit goods and had serious and bad nature in the investigation and handling of illegal activities would be spanferred to the public security organs in accordance with the law for the forgery, alteration, sale and purchase of official documents, documents and seals of state organs according to law. < a href= "http: //www.91se91.com/news/index_c.asp > > criminal responsibility < /a >. < /p >
    < p > for taxpayers who defraud tax reduction or exemption, the housing department shall suspend the registration procedures for housing spanfer before receiving tax treatment, and the tax authorities shall not handle any tax related matters concerning the subsequent spanfer of property rights. Those who induce and provide false testimony to help the parties involved in the spanaction to defraud the tax exemption units and individuals shall be investigated and punished according to law. The results of the illegal activities will also be submitted to the Nanning credit office and incorporated into the integrity records of the parties concerned. If the illegal activities discovered in special rectification activities are suspected of committing a crime, they shall be handed over to the public security organs according to law for criminal responsibility. < /p >
    < p > the tax department staff reminded that the offending person should not be lucky enough to stop the illegal activities as soon as possible and receive the treatment to the tax authorities so as not to increase the cost of breaking the trust. < /p >
    < p > illegal taxpayers should receive the processing directly to the tax administration offices, and do not believe that any phone or text message can be paid directly by means of bank spanfer and remittance, so as to avoid being deceived into being unnecessary. < a href= "http:// www.91se91.com/news/index_c.asp > > loss > /a". If it is necessary to entrust an agent, it is recommended to entrust an institution or individual with high integrity to handle it. < /p >
    < p > laws and regulations link < /p >
    < p > the relevant provisions of the law of the People's Republic of China on tax collection and administration: < /p >
    < p > thirty-second if taxpayers fail to pay taxes in accordance with the prescribed time limit, the withholding agent fails to pay taxes in accordance with the prescribed time limit. The tax authorities shall, except for the time limit for payment, pay a late fee of 5/10000 of the late tax payment from the date of the late tax payment. < /p >
    < p > fortieth taxpayers or withholding agents who are engaged in production or operation do not pay or pay taxes in accordance with the prescribed time limit. If the tax guarantor fails to pay the tax guaranteed according to the prescribed time limit, the tax authorities shall order them to pay within a prescribed time limit. If the payment fails to be paid within the prescribed time limit, the tax authorities may take the following compulsory enforcement measures: < /p >
    < p > (1) in writing, notify the bank or other financial institution to withhold "a href=" http://www.91se91.com/news/index_c.asp "> tax" /a "from its deposit; < /p >
    < p > (two) seizure, seizure, auction according to law or sale of goods, goods or other property equivalent to the amount of tax payable, and payment of taxes by auction or sale of proceeds. < /p >
    < p > when the tax authorities take enforcement measures, the late fees paid by taxpayers, withholding agents and tax guarantor in the preceding paragraph shall be enforced at the same time. The housing and supplies necessary for individuals and their dependents to maintain their livelihood are not within the scope of compulsory enforcement measures. < /p >
    < p > sixty-third taxpayers are forgery, diversion, concealment, unauthorized destruction of account books, bookkeeping vouchers, or more or less income in the account books, or refuse to declare or declare false tax returns through tax authorities' notice, and do not pay or pay less taxes. In respect of tax evasion, the tax authorities shall recover the taxes that they do not pay or pay less, the late fees, and impose a fine of fifty-one percent or more than five times the tax that is not paid or paid less. If a crime is constituted, they shall be investigated for criminal responsibility according to law. < /p >
    < p > the withholding agent adopts the means listed in the preceding paragraph, fails to pay or underpays the tax already withheld or collected, and the tax authority shall recover the tax paid or overdue by the tax authorities, and impose a fine of not less than fifty percent or more than five times the amount of taxes paid or paid less. If a crime is constituted, it shall be investigated for criminal responsibility according to law. < /p >
    < p > sixty-eighth taxpayers or withholding agents who fail to pay or pay less taxes within the prescribed time limit, shall be ordered by the tax authorities to pay within a prescribed time limit. If the tax authorities fail to pay them within the prescribed time limit, the tax authorities may, except in accordance with the provisions of the fortieth provision of this law, pay the taxes that they do not pay or pay less, and impose a fine of not more than fifty percent times or less than five times the tax paid or paid less. < /p >
    < p > < Interim Regulations of the People's Republic of China on deed tax > < /p >
    < p > eleventh taxpayers shall handle the registration of land and housing ownership changes with the land management department and the real estate management department in accordance with law according to the documents of deed tax payment and other documents. < /p >
    < p > if the taxpayer fails to issue the tax payment voucher, the land administrative department and the real estate management department shall not handle the registration of the ownership and alteration of the land or housing. < /p >
    < p > twelfth < a href= "http://www.91se91.com/news/index_c.asp" > deed tax < /a > collection organs are the financial organs or local tax authorities where the land and houses are located. The specific collection organs shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the central government. < /p >
    < p > land management departments and real estate management departments shall provide relevant information to the deed tax collection organs, and assist the deed tax collection agencies to levy deed taxes according to law. < /p >
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