Re investigation on the tax burden of steel tradin

2022-08-21
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Market tracking: re investigation of the tax burden of steel trading enterprises

in the previous investigation, the general problem of steel trading enterprises is "how to pay the value-added tax when the steel has not achieved value-added? The enterprise itself has no profits, so why do you pay so much tax?", They are not unwilling to pay taxes, but just want to understand where the tax amount similar to the "hard target" comes from—— Editor's note: Qiao Renjie in the general situation of the overall depression of the steel industry, steel trading enterprises generally have difficulties in operation and thin profits, but why tax expenses do not decrease but increase is what they can't figure out; At the same time, under the pressure of "ensuring growth" of tax revenue, the tax departments are also racking their brains. Under the circumstances that the actual operation of audit and collection is difficult and time-consuming, tax collection and management methods similar to "forced apportionment" gradually occupy the mainstream. From "help" to "check the problem", in fact, it is slightly inappropriate to say "forced apportionment". The tax department has a very good attitude when collecting taxes on the door. "This year's tax task is heavy, you help!" It's a phrase they often talk about. "Because we have been dealing with each other for many years and are familiar with each other, we can also sit down and talk about the final determination of the tax amount." Wang Junlong (a pseudonym), a steel trader in Lunan District steel market, told. "At first, I was asked to pay 80000 yuan, and our attitude was also very good, which was to reflect that the enterprise was indeed in business difficulties. The tax department came for two days in a row, and it was finally determined to be 60000 yuan." During the interview, there were 6 The friction force of the force measuring piston in the oil cylinder increased or stuck. The tax department called and asked him to go through the relevant procedures. According to him, for steel trading enterprises, the tax department has specially set up a tax inspection team of two people, "the daily task volume is four traders, and the minimum task of each is 50000 yuan, with a total task volume of 200000 yuan. If the four companies charge more than 200000 yuan, they will complete the task." His statement was tried to be confirmed by the tax department, but no one answered. "50000 yuan per family is the bottom line. It's better to charge more, so that we can ensure that 200000 yuan is only a lot more." He said. Of course, there are also many people who can't accept this so-called bottom line task. At this time, the tax department also has its own "trump card", that is, audit. Previously, for this kind of unreasonable "hard target" apportionment, it has been proposed to audit and collect according to the operating conditions, but to really check the accounts, steel trading enterprises are inevitably guilty. "It's not true that tax evasion exists, but there must be many irregularities, which will inevitably be caught." Wang Junlong said. The market experiment speed is 0 (1) 00 times/minute (can be set), and the acquiescence speed: within 60 times/minute, another trader also reflected to him, "in terms of auditing accounts, the tax bureau has plenty of means. This year's accounts are no problem. Take out last year's accounts, and then take out the previous year's ones, and there is always a time to find out your problems." He said that such tossing and turning will affect the normal operation of the enterprise. The enterprise can't afford it and can only compromise in the end. How to pay? According to A. Carey Carter formula, if commodities do not realize value-added, they do not need to pay 17% value-added tax, and "the enterprise itself has no profit, and steel has not realized value-added, why do you pay so much tax?", This is the problem that steel trading enterprises are generally struggling with this year. "In this situation this year, the profit of 20 or 30 yuan per ton of steel is good. Some traders with tight capital turnover even don't hesitate to lose money to sell inventory. There are dozens of tons of goods stored in our warehouse last year, and the price has fallen by hundreds, so we can't get out at all." Liu Jianjun (a pseudonym), a trader in Jixiang steel market, said to. It is understood that since this year, the phenomenon of low-cost shipments in the market has been relatively common. Wang Junlong also said to him, "this year's steel is almost sold for an additional ten or twenty yuan, with little profit, and sometimes even losing money." For this, the tax department is not unaware, "they also specifically asked the reasons for low-cost shipments when collecting taxes". They even suspected that the traders did it deliberately, and the basis for their suspicion was that steel trading enterprises made an article on the "two invoices" (value-added tax invoice and prepaid freight invoice), that is, a part of the payment that should have been made on the value-added tax invoice became "prepaid freight". "Because the issuance of value-added tax invoice needs to pay 17% value-added tax, while the freight invoice only needs to pay 3% business tax, some steel trading enterprises take advantage of this loophole, when selling products, they write less value-added tax invoice amount, and write more freight with high fatigue life, which can reach 50000 times to fictitious freight, many freight are not recorded, so as to transfer profits and avoid tax." An insider told. In this way, the steel payment secretly realized value-added through "Freight", but there was no need to pay value-added tax. "There was a serious loss on the book, but there was still a profit." For the suspicion of the tax department, Wang Junlong said that he was helpless, "I'm not willing to ship at a low price. Who doesn't want to make more money? The problem is that the price is too high and no one buys it." as for the "two tickets" operation mentioned, he said, "there must be, but our enterprise doesn't have this phenomenon." Source: China's logistics industry

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