Blacklist Makes Tax Breaks No Place To Hide.

The State Council recently issued the guiding opinions on establishing and improving the system of trustworthy joint incentives and dishonest Joint Disciplinary System to speed up the construction of social integrity. It classified tax evasion, tax fraud and other illegal acts as a serious breach of fair competition order and social order in the market, and clarified the restrictions and disciplinary measures that should be taken against the serious breach of faith. It provided a stronger institutional guarantee for the further development of the tax department's illegal blacklist.

In July 2014, the State Administration of Taxation promulgated the "promulgation of information on major tax illegal cases" (hereinafter referred to as the "promulgation measures"), marking the publication of the illegal blacklist of tax revenue.

The preliminary establishment.

In December 2014, signed a memorandum of cooperation with the 20 departments on the joint punishment of major tax offences cases, marking the beginning of the establishment of a joint disciplinary mechanism for tax violations.

In April 2016, the State Administration of Taxation revised the promulgation measures, increased the credit repair mechanism, and improved the "blacklist" announcement system.

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Illegal "blacklist" system, as an important part of the government's multi sector credit information sharing and joint punishment, is the foundation of the modern national social supervision network system, and it is a heavy color in the process of tax modernization and national governance modernization.

Tang Jiqiang, a professor at Southwestern University of Finance and Economics and chief researcher of the West Treasury think tank, said.

The illegal facts, legal basis and punishment of these cases will not only be exposed, but also the basic information of the illegal parties will be released.

For example, the name, gender and identity card number of the legal representative and financial person in charge, the name of the legal person, and the name of the legal person.

Or the taxpayer identification number, registered address and other information, the relevant intermediary agencies will also be responsible for the "blacklist" exposure.

By the end of June 2016, tax authorities at all levels had announced 2470 blacklists, including 1362 cases of tax evasion, 16 cases of evasion of arrears of tax, 57 cases of export tax rebates, 796 cases of other invoices for fraudulent use of export tax rebates and tax deduction, 36 cases of common invoices and 203 cases of other types (composite cases).

The publication of tax blacklist is a basic project of the tax credit system. It is not only the key to building a harmonious relationship and promoting the healthy and stable development of tax revenue, but also an important part of building our social credit system.

Since the trial of the system, the public security departments of the whole country have already handled 483 people with tax arrears' exit border control information with the tax authorities, and actually prevented 56 people from leaving the country, involving areas such as Beijing, Hebei, Liaoning, Zhejiang, Guangdong, Fujian, Hainan, Sichuan, Chongqing, Shenzhen and so on.

The scope of disciplinary measures jointly implemented by taxation and public security departments, banks and more than 20 departments also covers strict management restrictions in other 16 fields.

Including the list of dishonest executors by the court, prohibiting part of the high consumption behavior; being publicized by the industry and Commerce Department through the enterprise credit information publicity system; the land and resources management department has restricted the acquisition of the land supplied by the government; the quality supervision department has been listed as the entry-exit inspection and quarantine credit D level, and the restrictive management measures have been implemented; the government has been prohibited from participating in the government procurement activities by the financial department; and the Customs Department has forbidden the application of the customs certification enterprise management.

It can be said that once the illegal "blacklist" of the tax law is established, it will be difficult to get anywhere.

As of the end of June 2016, there were 620 tax evasion cases and 1 tax evasion cases in the national tax cases. The parties voluntarily paid taxes, late fees and fines, accounting for 25.14% of the published cases. 2 billion 335 million yuan was fined for repairing the credit, 646 million yuan for late fees, and 1 billion 24 million yuan, amounting to 4 billion 5 million yuan.

The tax department promptly withdrew the case information from the announcement column, and pushed the relevant implementation to the other departments that participated in the joint disciplinary action, and suggested that the joint disciplinary measures should be revoked in accordance with the law.

The credit repair mechanism provides the dishonest taxpayers with the opportunity to make up for the past and improve themselves. It also greatly improves the taxpayer's compliance with tax law, reduces the administrative cost of Taxation, and achieves a win-win situation.

Credit repair mechanism is an important milestone in the construction of the tax credit system and the credit system of the whole society. It indicates that the construction of our social credit system is constantly developing, constantly updating and improving.