从薇娅逃税被罚看监管方向 Looking at the direction of supervision from Wei Ya

2021年12月21日，对杭州市税务局薇娅作出税务行政处理处罚，追缴税款、加收滞纳金并处罚款共计13.41亿元。薇娅偷税被罚并非突发事件，警钟早在2021年9月已经拉响。

On December 21, 2021, Wei Ya, the Hangzhou Municipal Taxation Bureau, imposed a tax administrative penalty, with a total of 1.341 billion yuan in tax collection, overdue fines and fines imposed. The fine of Weiya for tax evasion is not an emergency, and the alarm bell has been sounded as early as September 2021.

2021年9月18日税务总局发布《加强文娱领域从业人员税收管理通知》。《通知》明确指出进一步加强文娱领域从业人员日常税收管理，对明星艺人、网络主播成立的个人工作室和企业，辅导其依法依规建账建制，并采用查账征收方式申报纳税。薇娅逃税案件之后，多地税务部门集中发出“警示”。据财新网报道，目前已有上千名网络主播主动自查补缴税款。

On September 18, 2021, the State Administration of Taxation issued the "Notice on Strengthening the Tax Administration of Personnel in the Cultural and Entertainment Field". The "Notice" clearly pointed out that the daily tax management of practitioners in the entertainment field should be further strengthened. For inpidual studios and enterprises established by star artists and network anchors, they will be guided to establish accounting systems in accordance with laws and regulations, and use the method of audit collection to declare and pay taxes. After Wei Yas tax evasion case, many tax departments issued a "warning". According to Caixin.com, there are currently thousands of online anchors who have taken the initiative to check and pay taxes by themselves.

何谓“金税四期”？ What is the "Golden Tax IV"?

金税四期是经国务院批准的国家级税收管理信息系统工程进展到第四期的简称，是金税三期的升级版。

The Golden Tax Phase IV is the abbreviation for the fourth phase of the National Taxation Management Information System Project approved by the State Council, and is an upgraded version of the Golden Tax Phase III.

通过金税四期，税务部门可以纳入“非税”业务，实现对业务更全面的监控，金税四期最大特点是企业信息联网核查系统，系统支持企业纳税登记状态核查功能，银行、非银行支付机构通过金税四期的系统，可以核实企业是否纳入税务管理以及具体纳税人状态等方便各个相关部门及时跟踪企业纳税情况。

Through the Golden Tax Phase IV, the tax department can include "non-tax" business to achieve more comprehensive monitoring of the business. The most important feature of the Golden Tax Phase IV is the enterprise information online verification system, which supports the verification function of corporate tax registration status, banks, non-banks Through the Golden Tax Phase IV system, payment institutions can verify whether the enterprise is included in tax management and the status of the specific taxpayer, so that relevant departments can track the tax payment of the enterprise in a timely manner.

金税四期实现了财税、银行、企业等各部门之间信息的联通和共享，可以说在金税四期之下，偷税漏税现象将被暴露在阳光下，无处生存。

The fourth phase of the Golden Tax has realized the connection and sharing of information among various departments such as finance and taxation, banks, and enterprises. It can be said that under the fourth phase of the Golden Tax, the phenomenon of tax evasion and tax evasion will be exposed to the sun, and there will be nowhere to survive.

金税工程的发展历史 The development history of the Golden Tax Project

中国从1994年开始启动的“金税工程”建设， 目前已经进入到四期阶段。

The construction of the "Golden Tax Project" started in 1994 in China has now entered the fourth phase.

2021年底全国税务工作会议上，明确阐述中国税收征管方式的改革方向：从“收税”到“报税”再到“算税”升级，税收征管流程从“上机”到“上网”再到“上云”转变，税收征管效能从“经验管税”到“以票控税”再到“以数治税”提升。

At the National Taxation Work Conference at the end of 2021, the reform direction of Chinas tax collection and management methods was clearly stated: from "tax collection" to "tax declaration" to "tax calculation" upgrade, the tax collection and management process from "computer" to "Internet" to "" With the transformation of "Going to the Cloud", the efficiency of tax collection and management has improved from "experience management of tax" to "control of tax with votes" and then to "management of tax with numbers".

我们简单说说“金税工程”的发展史：

Lets briefly talk about the development history of the "Golden Tax Project":

1. 金税一期：1994年-1996年：推广使用增值税交叉稽核系统和增值税防伪系统，企业提供专用发票，税务机关组织手工录入方式采集数据。但因为依靠手工录入，错误率高，覆盖面窄，只有50个城市运行。

Golden Tax Phase I: From 1994 to 1996, the use of VAT cross-checking system and VAT anti-counterfeiting system was promoted. Enterprises provided special invoices, and tax authorities organized manual entry to collect data. But because it relies on manual entry, the error rate is high and the coverage is narrow, and only 50 cities operate

2. 金税二期：2000年：上线防伪税控开票子系统，防伪税控认证的子系统，增值税稽核子系统，发票协查信息管理子系统。四个系统上线，主要监控增值税发票。

Golden Tax Phase II: In 2000, the anti-counterfeiting tax control and invoicing subsystem, the anti-counterfeiting tax control certification subsystem, the VAT audit subsystem, and the invoice assistance information management subsystem were launched. Four systems were launched, mainly monitoring VAT invoices.

3. 金税三期：2008年9月：建设网络硬件和基础软件统一的技术基础平台；数据信息在总局和省局集中处理；税务局与相关部门联网联控。建成征收管理软件、行政管理软件、外部信息软件和决策支持软件。

Golden Tax Phase III: In September 2008, a technical basic platform with unified network hardware and basic software was built; data and information were centrally processed in the General Administration and provincial bureaus; the tax bureau and relevant departments were networked for joint control. Build collection management software, administrative management software, external information software and decision support software.

4. 金税四期：2019年6月：税费全部监控，全面纳入非税业务，信息共享，信息核查，云化打通，资金控税，信息控税。企业相关人员手机号、纳税状态、登记注册信息、税费全数据全业务流程智慧监控。

Golden Tax Phase IV: In June 2019, all taxes and fees will be monitored and fully included in non-tax business, information sharing, information verification, cloudification, capital tax control, and information tax control. Smart monitoring of the mobile phone number, tax payment status, registration information, tax data and full business process of relevant personnel of the enterprise.

八类企业重点稽查 8 types of enterprises are mainly inspected

金税四期的“以数治税”和“云端监管”，将会对以下八类企业进行监控：

In the fourth phase of the Golden Taxation, "Taxing with Numbers" and "Cloud Supervision", the following eight types of enterprises will be monitored:

1. 虚假开户企业

False account opening companies

金税四期将多维度核查企业真实性，了解企业的实际经营专题，识别企业是否有开户资格。

The fourth phase of the Golden Tax will verify the authenticity of the enterprise from multiple dimensions, understand the actual operation topic of the enterprise, and identify whether the enterprise has the qualification to open an account.

2. 空壳企业

Shell companies

严查利用空客公司开户实施电信诈骗、网络诈骗、洗钱、偷逃税款等违法犯罪行为。

Strictly investigate the use of Airbus to open accounts to commit telecommunication fraud, network fraud, money laundering, tax evasion and other illegal and criminal acts.

3. 库存异常企业

Enterprises with abnormal inventory

库存处于长期递减状态，将被判定库存异常，企业可能面临库存实地盘查。

If the inventory is in a state of long-term decline, it will be judged that the inventory is abnormal, and the enterprise may face an on-the-spot inventory check.

4. 成本费用异常企业

Enterprises with abnormal costs

集体费用缺少发票的企业，购买发票抵扣成本和增值税的企业，异常申报工资的企业，费用异常的企业，主营成本长期大于主营收入的企业，上述罗列的这些情况，都会被重点监控。

Companies that lack invoices for collective expenses, companies that purchase invoices to deduct costs and value-added tax, companies that declare wages abnormally, companies that have abnormal expenses, and companies whose main business costs are longer than main business income for a long time.

5. 利润异常企业

Enterprises with abnormal profits

常年亏损但正常经营的企业，资产负债表与利润表勾稽关系不成立的企业，利润表中利润总额与企业所得税申报表利润总额不一致的企业。

Enterprises that make losses all the year round but operate normally, enterprises whose balance sheet and income statement are inconsistent, and enterprises whose total profit in the income statement is inconsistent with the total profit in the corporate income tax return.

6. 虚构业务和虚假申报企业

Fictitious Businesses and Falsely Declaring Businesses

隐匿经营收入，虚假申报收入，通过设立多家个人独资企业、合伙企业虚构业务的企业。

Concealing operating income, falsely reporting income, and setting up multiple sole proprietorships and partnerships to create fictitious businesses.

7. 缴税金额异常企业

Enterprises with abnormal tax payment

平均税负率上下浮动超过20%的企业；大部分员工长期在个税起征点以下的；增值税收入长期大于企业所得税收入的；实收资本增加但印花税未缴的；员工个税申报表工资与企业申报工资不一致的，盈余公积金转增资本，个人股东未缴个税的企业，小金额税种未及时申报的企业。

Enterprises whose average tax rate fluctuates by more than 20%; most employees are below the tax threshold for a long time; value-added tax income is greater than corporate income tax income for a long time; paid-in capital has increased but stamp duty has not been paid; employee tax returns If the salary is inconsistent with the salary declared by the enterprise, the surplus reserve will be converted into capital, the inpidual shareholder has not paid inpidual tax, and the small amount of tax has not been declared in time.

8. 非法缴纳社保企业

Illegal payment of social security enterprises

如果企业有如下行为，都会认定为“非法缴纳社保”，如试用期不入社保的，代别人挂靠社保的，未足额或未缴纳社保的，员工自愿放弃社保就没有给付的，不签合同就不缴纳社保，档案未转入就不缴纳社保的。

If the company has the following behaviors, it will be considered as "illegal payment of social security", such as not participating in social security during the probationary period, relying on social security on behalf of others, not paying enough or not paying social security, employees voluntarily giving up social security and no payment, do not sign The contract does not pay social security, and the file is not transferred to the social security.

2022年全国税务工作会议提出“进一步深化税收征管改革，推动智慧税务建设取得实质性进展。以及切实加强税收监管和税务稽查”。

The 2022 National Taxation Work Conference proposed to "further deepen the reform of tax collection and management, promote the construction of smart taxation to achieve substantial progress, and effectively strengthen taxation supervision and tax auditing".

In recent years, my country has been carrying out strict investigations on tax evasion and tax evasion. The recent launch of the fourth phase of the Golden Tax represents that tax collection and management has entered a new stage: comprehensively promoting the digital upgrade and intelligent transformation of tax collection and management. Among them, the 8 types of enterprises we listed today, Pay special attention to your own tax issues.