The era of tax -related service agencies is coming

On September 7th, when the Economic Observer reporter Du Tao, when Song Guo (pseudonym) saw the recent news of a series of tax -related service agencies and Internet financial and tax companies, told reporters: "It is sooner or later. When it was established in Fiscal and Financial Tax Company), the company's behavior was legal, but in the actual implementation process, it could not stand the temptation of interests.

Song Guo has already had more than 20 years of work experience in the tax -related service industry. For the recent incidents of tax -related agencies that have been frequently out of the industry, he said that it is not strange to see this matter.

With the continuous inspection of tax authorities, a series of tax -related service agencies and Internet fiscal and tax companies have been punished, causing social attention. On August 30, the Weihai Taxation Bureau reported that the Weihai Tax, Police, and Union jointly carried out the "Rock Action" recently, and successfully cracked the use of the "natural person to open" method to issue voting gangs and lost 2 virtual open gangs. 22 suspects were arrested.

In the report, the Weihai City Taxation Bureau said that the case involved a large number of illegal agencies in the name of "tax planning" to instigate enterprises and high -income groups through the "invoicing of natural persons" to list costs and evader taxes, resulting in huge nationals in the country. Loss of taxes. The tax department conducts an extension inspection of downstream false enterprises in accordance with the law.

The virtual opening is the most typical false transaction, and it refers to the behavior that has no transaction but issued related invoices. Song Guo said to the Economic Observer: "The tax -related intermediary industry eats trust and professional rice. Trust is ahead, because the tax business involves a large number of core data of the enterprise. Only when the two parties establish a full trust, can the tax -related agency be able to get real data At this time, the profession is not necessarily the decisive factor. "

Why is the tax -related agency be investigated? On September 7, Ye Yongqing, a partner of Jin Du Law Firm, analyzed that the reasons for tax intermediaries and online fiscal tax companies were mainly two types. The illegal plan was identified as a common actor of tax evasion; the other was because the tax intermediary personally launched one of the illegal tax planning work, which constituted one of the links to evade taxes or open illegal crimes.

For all institutions engaged in tax -related services, after each tax -related case, the taxpayer will also check the taxpayer, such as the tax -related service agency. The risk of the prompt is deliberately misleading taxpayers to provide relevant tax -related services.

In Song Guo's view, the result brought by this is the large washing of tax -related service agencies.

reason

In the first half of this year, the tax -related service platform investigated and punished involves offline tax -related institutions and online fiscal tax companies.

In 2021, after the tax evasion cases such as Zhu Xihui, Lin Shanshan, and Huang Wei, the taxation cases of Zhu Xihui, Lin Shanshan, and Huang Wei, the tax evasion case in Henan, Guizhou, and Hainan once again exposed the tax -related violation of the entertainment field. Since then, with the continuous deepening of relevant departments to tax -related cases, the illegal issues of intermediaries have gradually exposed.

At the beginning of 2022, the Shenzhen Taxation Department analyzed through tax big data analysis that a tax-related agency in Shenzhen, Shenzhen Deyongxin Enterprise Management Consulting Co., Ltd. was suspected of evading taxes. During 2020-2021 The tax evasion and failure to fulfill the deduction of personal income tax in accordance with the law, and the company was eventually filed for investigation and punishment in accordance with the law.

On August 8th, public news showed that the Qinghai Haidong City Public Security Bureau was cracked on the "4.13" new VAT invoice project, involving more than 100 enterprises in 14 provinces across the country, with an invoice amount of 160 million yuan. It is reported that this case is to register more than one hundred individuals and wholly -owned enterprises on the grounds that a company can manage and reduce risks, and control these individuals and wholly -owned enterprises (originals), tax control disk, invoice dedicated seal to its company Internally, during the operation period, concentrated VAT invoices, general VAT invoices, and ordinary electronic invoices for value -added taxes for others.

The personnel handling the case said: "The crime method is a new type of illegal criminal behavior based on the digital economy and platform economy as an excuse. ","

Ye Yongqing stated on the analysis of the Economic Observer that the reason for the punishment of tax agencies and online fiscal tax companies is that tax -related agencies provide unprofessional suggestions or even illegal plans in the process of tax evasion of enterprises, which is determined to constitute a stealing Common actor of tax evasion.

The reasons behind tax -related agencies and online fiscal and tax companies are in many ways. Song Guo told reporters that the tax -related service company first thought of compliance when providing relevant services to the enterprise, but compliance needs to verify the authenticity of the invoice, which also means Increasingly, some institutions have gradually embarked on the road of violations.

Ye Yongqing told reporters that the changes in the trend of tax collection and management are the root cause of the exposure of violations. In the past few years, due to the changes in personal tax collection and management transactions, the method of tax approval in the past is facing strict supervision, especially for artists and celebrities. The comprehensive tax combing brought by individual tax levy and management has led to the existing existence of taxation due to tax approval before the approval of the entry and tax evasion of taxation. The illegal taxation plan was discovered and investigated. In the view of Wang Dongsheng, the headquarters of the Zhifangyuan Tax Firm, the cause of the industry's problems should be multi -faceted. Objective reasons, such as the large -scale legal environment, need to be further improved, industry management needs to be more in line with the requirements of tax -related professional services, etc.; Subjective reasons are estimated to be more, common reasons or temptations of interests, and even pressure on survival.

In recent years, the audit and clean government pressure faced by relevant regulators have also promoted the possibility of these actions to a certain extent. Ye Yongqing believes that the anti -corruption and internal supervision in recent years has also caused tremendous pressure on tax officials supporting a few internal and external collusion in the tax system to provide illegal tax arrangements. In fact, the investigation and punishment of these people has even brought related intermediaries.

Supervision

With the advance high -speed growth of China's economic and fiscal revenue, the tax -related service market has ushered in a period of rapid development.

Ye Yongqing told reporters that in the past period of time, the tax market has actually been developing at high speed. However, the tax service industry does not have enough time to precipitate the professionalization process in the process. And orders, which causes the inferior coins within the tax service provider to expel good currency effects.

"Careful analysis of majors is not as good as‘ bragging ’. Anyway, most business is a hammer to buy and sell. Because the tax problem itself’ s privacy, it is difficult to form an open reputation market, which also causes this result to a certain extent. " Ye Yongqing said that before that, based on the needs of the development of the professional service market, the tax authorities were unwilling to exert too much responsibility and pressure on the tax service providers, so that some irresponsible tax servicers could stay in the market and form a bad coin to form inferior currency. influences.

With the continuous exposure of tax -related cases, the supervision and standardized actions of the tax service industry from the regulatory authorities are ongoing.

On April 18, 2022, the State Administration of Taxation, the National Internet Information Office, and the State Administration of Market Supervision and Management shall jointly print out the "Notice on Regulating the Healthy Development of Tax Receiving Service Behavior to Promote the Healthy Development of the Tax Receiving Intermediary" (hereinafter referred to as the "Notice") It will be deployed from April to September this year to jointly launch a standardized tax -related intermediary service actions, focusing on solving tax planning services for tax -related agencies illegal regulations, helping taxpayers evade taxes, and release illegal information solicitation business on various media and Internet platforms. Crazy interpretation of tax policies and disturbing normal tax order.

The "Notice" proposes that tax -related agencies can help taxpayers steal through various media and Internet platforms to ensure the tax avoidance effect as a gimmick to use the registered "shell" enterprise and forge The purpose of providing tax planning services illegally providing tax planning services for tax evasion or fraud.

In August of this year, the State Administration of Taxation, Shanghai Taxation Bureau, Shanghai Internet Information Office, and Shanghai Market Supervision and Administration Bureau jointly issued the "Notice on Regulating the Healthy Development of Taxed Intermediary Service Behavior to Promote the Healthy Development of the Tax Research Industry", further clarifying From the end of September 2022, it was officially launched throughout the city to regulate tax -related intermediary services and promote the healthy development of the tax -related intermediary industry.

Ye Yongqing said: "The changes in the ability of tax collection and management are another important reason for these issues. In the past few years, because my country's tax collection management has developed rapidly at the data level, which has made a large number of originals hidden in transactions and data in transactions and data Violations are easier to appear. Among them, the most typical is the investigation and punishment of virtual transactions. "

"In recent years, a large number of virtual turnover has been discovered and investigated because it is not exactly because of the expansion of the virtual space after the business reform. In fact, a large number of transactions were due to the lack of data analysis capabilities. It was discovered. "Ye Yongqing said.

future

The regulatory storm is still fermenting. What changes will the tax -related service industry in the face of dishes be washing?

A company's tax director told reporters that the impact on the four major accounting firms or 5A taxes will not have much impact. Some of the institutions must avoid risks, which will cause business to gradually focus on head institutions in the long run. Secondly, there are any problems with the partners and their teams who provide customer service, and it may not affect the entire institute.

From the perspective of the industry, Ye Yongqing believes that the future industry must be based on a more compliant and digital overall collection and management conditions. Improvement will actively promote the regularization and professionalization of the tax service market. In the future, tax service providers themselves will also face the legal pressure and recovery pressure of customers. Only the tax service market that is responsible for the responsibility on the basis of rules can be healthy and effective.

In Ye Yongqing's view, with the increasingly complicated transactions brought about by economic development, the improvement of the law enforcement capabilities of tax authorities and the enhancement of the willingness to enforce enforcement will inevitably go to a more professional direction in the future, whether it is tax planning or dispute resolution. Persons form a higher requirement. Regarding the issues of accounting and lawyers proposed by some taxists and lawyers who are not in place in this industry, Ye Yongqing believes that this is the reason why the economic development is too fast and it is difficult to keep up. The reason why the tax authority is unwilling to be ruthless under the intermediary service. However, this is actually not related to entering this market with accountants and lawyers. As long as the regulatory measures are consistent. On this basis, the threshold for tax divisions is not high. Methods to restrict accounting and lawyers. "To some extent, the advantages of the tax division in the tax professional market are still tax. After all, only a few lawyers and accountants are familiar with the complicated rules and applications of the tax law. The characteristics and advantages of tax specialty, and then need to have equalization measures. From the perspective of rules, this can be realized. "Ye Yongqing said.

The industry is facing shuffling. Ye Yongqing believes that it is too early to talk about it. "In the future, whether the crackdown on the industry's violations of the industry can continue, it is not sure. More importantly, the current industry rules are still unclear. Continuously regulate, urge the industry to slowly establish norms, and gradually clarify the responsibilities of the relevant parties, such as what responsibilities should intermediaries bear, where is the boundary, etc. "

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