If a company evades taxes, you can report it anonymously.

Article 13 of the "Tax Collection and Administration Law of the People's Republic of China" Any unit or individual has the right to report violations of tax laws and administrative regulations. The agency that receives the report and the agency responsible for investigating and handling the report shall keep the reporter confidential. The tax authorities shall reward whistleblowers in accordance with regulations.

There are three main ways for the tax bureau to discover tax evasion:

The first is to report. For example, consumers report that invoices are not issued, there are also financial reports of resignations (a large proportion), reports from competitors, etc. Everyone knows this and needs no further explanation. This is mainly aimed at small and medium-sized enterprises.

The second type is when the upstream and downstream companies are investigated and problems are found. For example, if a company is found to have falsely issued invoices, there will definitely be a problem with the party accepting the falsely issued deductions. It is nothing more than a subjective distinction between intentional and uninformed. Those who are uninformed have to transfer inputs and outputs, and those who do it intentionally may be jailed; there is also the need to investigate. When it comes to affiliated companies, it is very likely that the entire group is planning to evade taxes, so it will all be dealt with in one fell swoop.

The third type is currently most commonly used by the tax bureau, system comparison. Our IRS has a risk identification system that automatically analyzes doubts based on information from various corporate reports (VAT, income tax, accounting statements, etc.). For example, if an industrial enterprise has high water and electricity consumption all year round but always maintains a loss, it is an abnormal phenomenon (because loss-making factories generally have to reduce production or even shut down), and it will remind us that the tax bureau needs to check; there is also an invoice system After it is completely improved in the future, every special invoice will have to go through the system, making it much easier to check. For example, if a company buys a lot of non-production and operation items such as tobacco and alcohol, the system will suspect that the company's value-added tax and income tax are It is not an over-deduction of input or deduction of expenses. This system is very complex and involves the design of hundreds of risk points. In the area of ??international taxation, there are even more risk warnings. The system can detect related transaction pricing, transfer rate changes, trademark prices, whether it meets the qualifications for contemporaneous documents, and whether tax havens are used to open shell companies to avoid taxes.

It is worth mentioning that the main constraints of system comparison are large enterprises, especially listed companies, because the settlement and contemporaneous data of large enterprises are issued by law firms. Relatively speaking, the data The authenticity is higher and the system analysis is meaningful. Some people will definitely ask, if the original data is not true, will the tax bureau’s system not be able to detect it? Under normal circumstances, it is difficult for companies to completely deceive. For example, a company claims that it loses several hundred million every year and will go bankrupt if it cannot pay taxes. However, it can be deduced from the water and electricity bills that they are expanding production every year. This is a self-contradiction. point. But there are indeed some companies that are very clever at managing their book data so that no big clues can be found. At this time, the skills of the tax bureau staff will be tested.

As for investigating tax evasion, the method in the early years was to enter the enterprise and then check the accounts one by one like a firm. For example, there must be a "warehouse entry/exit document" for entry and exit of the warehouse, and there are cases where the documents are incomplete. The risk of tax increases. At that time, there were not as many companies as there are now, and tax-related risks were simpler than now. Most of them were concealing income, inflating expenses, and issuing invoices, etc. You can always find out if you search in these directions. At that time, there were few companies, and each administrator only managed a few dozen households. He was very familiar with the problems of his own company, and it was relatively easy to manage.