There are new tricks in tax supervision of civil loan execution cases

There are new tricks in tax supervision of civil loan execution cases

Nantong Chongchuan:

Build a big data supervision model to strengthen the supervision

In the case of private lending execution cases, the interest part of the execution funds shall pay personal income tax, but such tax levies occur from time to time. "The use of big data screening, comparison, and collision, there is an intersection between the isolation information of illegal crimes, and the problem clues can be clearly displayed." Recently, Sun Ya, the prosecutor of the Procuratorate of Chongchuan District, Nantong City, Jiangsu Province, introduced the hospital. way of doing.

In May of this year, in the public interest litigation of the Chongchuan District Procuratorate in the field of state -owned property protection, he found that in the case of civil lending implementation cases, Han Mou had a huge amount of private lending interest income and did not pay personal income tax in accordance with the law. The hospital immediately launched an investigation to find out that Han received more than 1,300 million yuan in execution in May 2021 through civil lawsuits and mandatory execution procedures. After more than ten years of civil loan disputes, the money in this money was as high as 700 as much as 700 10,000 yuan. Subsequently, the hospital asked the tax department to verify that Han did not pay personal income tax on the interest on the borrowing, and the execution company did not withdraw money.

In order to recover the tax as soon as possible, the Chongchuan District Procuratorate filed a case for administrative public interest litigation and issued a prosecution proposal to the tax department, and suggested that it imposed a personal income tax in time to Han's interest income in accordance with the law. After receiving the procuratorial suggestion, the tax department investigated Han to inform him of the legal consequences of not applying for personal income tax. In the end, Han took the initiative to declare and pay more than 1.39 million yuan in taxes in June this year.

In order to solve the tax supervision problem of civil lending cases, the Chongchuan District Procuratorate was based on the successful handling of cases to build a big data supervision model of the interest income tax of civil loan.

By analyzing the cases that have been handled, the procuratorial organs have found that the characteristics of such cases, such as in the field of private lending, forcibly enforce the court and fully implement, and include interest in the execution of the payment. As a result, the procuratorate determined the three keywords of "civil loan", "interest", and "notice of conclusion" and established a data supervision model. With the help of the referee document network research and judgment platform to carry out feature comparison, sorting out the compulsory implementation of the borrowing of the people in the jurisdiction in 2021 has completed the enforcement. 104 cases, and synchronized with the data of the tax collection and management system to compare collisions. The accurate found that 4 people received the execution funds and interest but did not declare taxes, and the case clues were transferred to the tax department together, all of which were effectively resolved.

In order to further standardize the tax order, the Chongchuan District Procuratorate, the taxation department, and the court actively explore the taxation mechanism of tax collection and management of private lending enforcement cases, and reached preliminary opinions on assisting the legal basis, payment method, and work connection of individual tax collection. (Procuratorate Wang Yingli Liu Zhiqiang)

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