According to the “Inquiry of Details of Overseas Prepayment and Refund of Construction and Installation Enterprises” module in the third phase of the Golden Tax, A Labor Service Co., Ltd.
（1） Communicate with taxpayers over the phone and request them to conduct a self inspection and analysis of their value-added tax declaration forms for the period from June 2019 to October 2021.
Regarding the tax related data of A Labor Service Co., Ltd.
105) The Notice of the State Administration of Taxation on Further Strengthening Tax Risk Management (SZF [2016] No.
Brief introduction of the case.
After verification, it has been found that taxpayers may have forgotten to fill out the value-added tax schedule IV when submitting value-added tax reports, leading to the risk of “underpayment and overpayment” in remote prepayment.
Case 1 of “underpayment and overpayment” by construction and installation enterprises in different locations.
17 of 2016) require that in order to further strengthen the management of cross regional tax related matters for taxpayers in the construction service industry, A certain district bureau in our city will conduct data analysis and verification on the risk of “underpayment and overpayment” for the first batch of construction and installation enterprises in 2021.
By comparing and analyzing the cross regional business prepayment declaration and tax receipt information of construction and installation enterprises from June 2019 to October 2021 (tax period) with the value-added tax declaration information of their registered location, it was found that there is a significant difference between the construction and installation service prepayment tax declared and deducted by some construction and installation enterprises in their registered location and the actual value-added tax declared and received in their operating location, which may pose a risk of “underpayment and overpayment”.
from June 1, 2019 to October 31, 2021, the prepaid tax amount in the operating area was 497175.51 yuan.
2、 The illegal facts and handling results of the case indicate that the construction and installation enterprise has a risk suspicion of “underpayment and overpayment” due to the presence of tax prepayments in different locations, and the failure of the Jinsan system to synchronize the real-time cross regional tax prepayments and the taxpayer’s own declaration errors.
（2） Retrieve taxpayers’ value-added tax declaration forms from June 2019 to October 2021 through the Jinsan system, and conduct monthly data comparison and analysis
.
According to the “Opinions of the State Administration of Taxation on Strengthening Tax Risk Management” (SZF [2014] No.
from June 1, 2019 to October 31, 2021, a certain district bureau conducted a risk analysis on the taxpayer, involving the risk monitoring tasks of “underpayment and over offset” by the Hunan Provincial Taxation Bureau in the first batch of construction and installation enterprises in 2021.
54) and the Announcement of the State Administration of Taxation on Issuing the Interim Measures for the Collection and Management of Value Added Tax on Construction Services Provided by Taxpayers Across Counties (Cities, Districts) (State Administration of Taxation Announcement No.
