Recently, the Inspection Bureau of Dali Bai Autonomous Prefecture Tax Bureau of the State Administration of Taxation imposed a fine of about 18.197 million yuan on Dali Cement (Group) Co., Ltd. for its illegal act of "violating tax administration, evading tax payment and defrauding tax rebate".
In violation of the law
, the tax refund is defrauded by concealing the income, the income is not listed or less listed in the account book, the withholding agent fails to fulfill the obligation of withholding and remitting, and the tax that should be withheld or collected is not collected. A total of 12,356,842.59 yuan was fined for 50% of the
penalty
. According to Article 69 of the Law of the People's Republic of China on Tax Collection and Administration (revised in 2015), "If a withholding agent fails to withhold or collect taxes, the tax authorities shall recover the taxes from the taxpayers." A fine of more than 50% and less than three times of the tax that should be withheld but has not been withheld or collected shall be imposed on the withholding agent "and the State Administration of Taxation, Chongqing Taxation Bureau, State Administration of Taxation, Sichuan Taxation Bureau, State Administration of Taxation, Guizhou Taxation Bureau, State Administration of Taxation, Yunnan Taxation Bureau, State Administration of Taxation, Xizang Autonomous Taxation Bureau on Revision and Issuance Tax Administrative Penalty Discretion Benchmark in Southwest China (No.1 of 2024), the first benchmark of item 45 of the fifth category of "Tax Collection" stipulates that "withholding agents who cooperate with inspection and investigation and actively assist tax authorities in recovering taxes during the period of inspection and investigation shall be fined 50% of the taxes that should not be withheld or collected". From November 2013 to October 2024, your company failed to withhold and pay personal income tax of 11,667,671.77 yuan and imposed a fine of 50%, totaling 5,833,835.95 yuan.
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