濟(jì)南代理記賬費(fèi)用分析：化解稅務(wù)危機(jī)的八大秘訣

Jinan bookkeeping agency cost analysis: dissolve the crisis of taxation of the eight tips

“您對(duì)咱們作出的決議，享有陳說(shuō)權(quán)、申辯權(quán)。假如您有充沛的依據(jù)證明自個(gè)的行為合法，咱們就不得對(duì)您施行行政處分;即便您的陳說(shuō)或申辯不充沛合理，咱們也會(huì)向您解說(shuō)施行行政處分的因素。咱們不會(huì)因您的申辯而加重處分?！?/span>

"To let's make a decision, you shall enjoy the right of Chen, the right to defend oneself. If you have plenty of evidence that its behavior legally, we shall not be imposed administrative sanctions for you; even if you order or defend not abundant reasonable, we will give you explanation of administrative punishment factor. We won't because your plea and aggravating punishment."

“您對(duì)咱們作出的決議，依法享有懇求行政復(fù)議、提起行政訴訟、懇求國(guó)家賠償?shù)葯?quán)力。”

"To you for resolution, let's make a party is entitled to implore the administrative reconsideration, administrative litigation, pleading state compensation and other power."

“您、交稅擔(dān)保人同咱們?cè)诮欢惿习l(fā)作爭(zhēng)議時(shí)，有必要先依照咱們的交稅決議交納或許解繳稅款及滯納金或許供給相應(yīng)的擔(dān)保，然后能夠依法懇求行政復(fù)議;對(duì)行政復(fù)議決議不服的，能夠依法向人民法院起訴。如您對(duì)咱們的處分決議、強(qiáng)制履行辦法或許稅收保全辦法不服的，能夠依法懇求行政復(fù)議，也能夠依法向人民法院起訴?！?/span>

", a tax guarantor with you let's attack on tax disputes, it is necessary to first according to pay our taxes resolution may be withheld taxes and fees may supply the corresponding guarantee, then can be appealed to the administrative reconsideration in accordance with the law; to the administrative reconsideration decision disaffected, can bring a suit in a people's court in accordance with the law. If you let's sanctions resolution, specific performance measures may tax preservation measures disaffected, can pleaded with the administrative reconsideration in accordance with the law, will also be able to bring a suit in a people's court in accordance with the law."

以上這些都是《國(guó)家稅務(wù)總局關(guān)于交稅人權(quán)力與職責(zé)的布告》(國(guó)家稅務(wù)總局布告〔2009〕第1號(hào))中規(guī)則的交稅人的權(quán)力。

These are the state administration of taxation on tax power and duty of notice "(the state administration of taxation announcement [2009] no. 1) tax rules in man's power.

跟著稅務(wù)機(jī)關(guān)交稅效勞意識(shí)的進(jìn)步，格外是《國(guó)家稅務(wù)總局關(guān)于交稅人權(quán)力與職責(zé)的布告》進(jìn)一步清晰了交稅人的權(quán)力和職責(zé)后，稅務(wù)機(jī)關(guān)與交稅人進(jìn)行良好交流的大門(mén)現(xiàn)已“徹底打開(kāi)”。辦稅人員學(xué)習(xí)稅收常識(shí)的著眼點(diǎn)，應(yīng)當(dāng)從過(guò)去單純的對(duì)稅法的背誦和遵從，轉(zhuǎn)向深刻了解，并在此基礎(chǔ)上來(lái)履行。為了方便交稅人把握有關(guān)方針，濟(jì)南代理記賬費(fèi)用從八個(gè)方面以具體案例道出因稅收方針或征管因素致使公司面臨稅務(wù)“危機(jī)”時(shí)，化解危機(jī)的基本對(duì)策。

Follow the progress of the tax authorities to pay tax service consciousness, especially is the state administration of taxation on the tax man power and duty of notice "after further clear the tax power and responsibility of the people, the tax authorities and tax people communicate good door has" open "thoroughly. Tax officers learn tax on common sense, should be from the past simply reciting and compliance of tax laws, to understand, and on this basis. In order to facilitate tax people grasp the related policy, jinan bookkeeping agency fees from eight aspects with specific cases revealed by tax policy or collection factors caused companies face a tax "crisis", the basic countermeasures of resolving the crisis.

一、守法是預(yù)防和化解稅務(wù)危機(jī)的條件

A, the law is to prevent and dissolve the crisis of taxation

稅務(wù)危機(jī)，顧名思義，是指由于稅務(wù)事項(xiàng)以及稅務(wù)行為所引起的危機(jī)，這種危機(jī)會(huì)使交稅人或許稅務(wù)機(jī)關(guān)處于危險(xiǎn)狀況當(dāng)中。依照主體的不一樣，稅務(wù)危機(jī)能夠分為交稅人的稅務(wù)危機(jī)、稅務(wù)機(jī)關(guān)的稅務(wù)危機(jī)以及稅務(wù)中介署理安排的稅務(wù)危機(jī)。

Tax, as the name implies, refers to as the tax items and tax behavior caused by the crisis, the crisis will make tax may tax authorities in the dangerous situation. Tax in accordance with the main body, the crisis can be divided into pay tax, the tax authority of tax and tax agents acting arrange tax crisis.

交稅人的稅務(wù)危機(jī)，首要由交稅人不恰當(dāng)?shù)慕欢愋袨橐穑裢馐钱?dāng)交稅人的稅務(wù)違法行為被查辦、曝光時(shí)，交稅人便處于危險(xiǎn)狀況。需求注意的是，引起交稅人稅務(wù)危機(jī)的因素是多方面的，不只僅包含交稅人本身因素(內(nèi)部因素)，還包含稅務(wù)機(jī)關(guān)、稅務(wù)中介安排等別的部分的因素(外部因素)。法令部分的違規(guī)、超規(guī)模法令，以及稅務(wù)中介安排在稅務(wù)署理過(guò)程中呈現(xiàn)失誤，同樣會(huì)引起交稅人稅務(wù)危機(jī)。稅務(wù)危機(jī)呈現(xiàn)后，不只會(huì)給交稅人帶來(lái)罰款等經(jīng)濟(jì)上的丟失，還會(huì)下降交稅人的稅務(wù)諾言。而稅務(wù)諾言在當(dāng)今經(jīng)濟(jì)社會(huì)中的效果日益重要，交稅人的稅務(wù)諾言不佳，信譽(yù)評(píng)級(jí)不良，會(huì)對(duì)交稅人的生產(chǎn)運(yùn)營(yíng)形成嚴(yán)重影響。

Tax tax crisis, primary caused by inappropriate tax tax people behavior, particularly when taxes are tax illegal act is to examine, exposure, pay tax people at risk. Demand note is that tax paying taxes people crisis factor is various, not only contains only pay tax itself factors (internal factor), also includes tax authorities, tax agents arrangement of other part of the factors (external factor). Law of law violations, super scale, and tax agents in tax acting in the process of rendering errors, can also cause tax tax crisis. Tax after the present crisis, not only will bring tax people fines and other economic loss, will also fall in tax tax promise. And tax promise in today's economic and social effect is increasingly important, tax tax promise poor, poor credit rating, to pay tax people formed seriously affect the operation of production.

稅務(wù)中介署理安排的稅務(wù)危機(jī)，首要是由于超規(guī)模署理、違法違規(guī)署理以及未實(shí)行署理職責(zé)等事項(xiàng)所引起。稅務(wù)危機(jī)呈現(xiàn)后，不只會(huì)給署理安排本身帶來(lái)危機(jī)，面臨賠償危險(xiǎn)，一起也會(huì)給交稅人帶來(lái)不必要的丟失。例如，《中華人民共和國(guó)稅收征收管理法施行細(xì)則》(國(guó)務(wù)院令第362號(hào))第九十八條就清晰規(guī)則：稅務(wù)署理違反稅收法令、行政法規(guī)，形成交稅人未繳或許少繳稅款的，除由交稅人交納或許補(bǔ)繳應(yīng)交稅款、滯納金外，對(duì)稅務(wù)署理人處交稅人未繳或許少繳交稅款50%以上3倍以下的罰款。

Tax agents acting arrange tax crisis, first is due to super size acting, illegal acting, and not under acting duties, etc. Tax after the present crisis, not only can bring crisis to acting arrange itself, face the danger of compensation, together will also bring unnecessary loss to pay taxes. For example, the law of the People's Republic of China on tax collection administration law enforcement rules "(state council order no. 362), article ninety-eight is a clear rules: tax acting in violation of tax laws and administrative rules and regulations, and to form an unpaid taxes people may pay less tax, in addition to the tax payment of may payment of payable taxes, overdue payment fines, for tax acting person place tax not capture is little perhaps pay taxes 50% more than 3 times the fine.

由此可見(jiàn)，不一樣主體所面臨的稅務(wù)危機(jī)有其特有的來(lái)歷，其致使的效果也有所不一樣。因而在研究稅務(wù)危機(jī)的防備應(yīng)對(duì)辦法時(shí)，需求具體疑問(wèn)具體剖析?？偟膩?lái)說(shuō)，守法是預(yù)防和化解稅務(wù)危機(jī)的條件。

Is not the same as main body, therefore, facing the crisis of taxation has its unique history, its effects are also different. So in the study of tax crisis preparedness response, concrete question concrete analysis requirements. In general, the law is to prevent and dissolve the crisis of taxation.

對(duì)交稅人而言，首要，應(yīng)當(dāng)努力把握稅收法令法規(guī)，關(guān)于稅法的新改變，要格外重視，防止由于不了解稅法致使的稅務(wù)危機(jī)。其次，在把握稅法的條件下，應(yīng)當(dāng)切實(shí)標(biāo)準(zhǔn)本身的交稅行為，抑制逃避稅激動(dòng)，嚴(yán)厲依照稅法交稅，根絕稅收違法行為的發(fā)作。此外，關(guān)于平時(shí)涉稅事務(wù)，還應(yīng)常常加強(qiáng)與稅務(wù)機(jī)關(guān)的交流交流，防止一些不必要的誤會(huì)。

To pay people, first, should strive to grasp the tax laws and regulations, about the new change of the tax law, should be seriously, prevent tax crisis because of do not understand the tax law. Second, under the condition of grasp the tax law, it shall truly standard itself paying taxes, inhibition of evading tax excited, strict according to pay tax, tax law according to the tax illegal attacks. In addition, about the tax-related affairs at ordinary times, should strengthen the communication with the communication of the taxation authority, often to prevent some unnecessary misunderstanding.

關(guān)于稅務(wù)中介署理安排，防備稅務(wù)危機(jī)最重要的途徑即是要加強(qiáng)自律。關(guān)于超規(guī)?；蜻`法的署理事務(wù)，應(yīng)從根本上根絕，以有關(guān)法令法規(guī)為準(zhǔn)繩，標(biāo)準(zhǔn)本身的署理行為。一起，在接受署理事務(wù)前，還應(yīng)做好相應(yīng)的危險(xiǎn)評(píng)價(jià)，關(guān)于危險(xiǎn)較大的署理項(xiàng)目，要充沛思考本身抵御危機(jī)和危險(xiǎn)的才能。

About tax intermediary acting arrangement, the most important way to guard against tax crisis is to strengthen self-discipline. About super size or illegal acting affairs, we should fundamentally eradicate, with the relevant laws and regulations as the criterion, standard itself acting behavior. Together, before accept acting affairs, also should make corresponding risk evaluation, a greater risk of acting project, to ponder energetic itself and dangerous to withstand crisis.

稅務(wù)危機(jī)是很難防止的。無(wú)論是交稅人仍是稅務(wù)中介署理安排，在稅務(wù)危機(jī)呈現(xiàn)后，都應(yīng)加強(qiáng)協(xié)作，活躍應(yīng)對(duì)，共同協(xié)商，努力化解危機(jī)，切勿采納逃避的態(tài)度。

It is hard to prevent tax crisis. Both tax is a tax agents acting arrangement, after tax present crisis, should strengthen cooperation, active coping, joint consultation, efforts to defuse the crisis, do not adopt escape attitude.

二、妥善處理稅務(wù)危機(jī)需求講究稅務(wù)戰(zhàn)略

Second, properly handle the crisis needs pay attention to tax strategy

層出不窮的稅務(wù)危機(jī)，使不少公司，格外是上市公司遭受巨大丟失。俗話說(shuō)，無(wú)風(fēng)不起浪，稅務(wù)危機(jī)反映出公司高層管理人員對(duì)稅務(wù)價(jià)值的了解存在缺陷，在稅務(wù)戰(zhàn)略的挑選上存在疑問(wèn)。

Tax crisis emerge in endlessly, make a lot of companies, especially listed company suffered great loss. As the saying goes, there is no smoke without fire, tax crisis reflects the company senior management personnel to understand the value of the tax flaws, doubt on tax strategy selection.

由于對(duì)公司稅務(wù)價(jià)值的不一樣了解，形成了三種不一樣的稅務(wù)戰(zhàn)略。急進(jìn)稅務(wù)戰(zhàn)略：采納的是一種進(jìn)攻姿勢(shì)，活躍利用悉數(shù)削減稅款和延期交稅的機(jī)會(huì)來(lái)增加收入和贏利。若公司挑選此稅務(wù)戰(zhàn)略，危險(xiǎn)性大，并有也許因而受到稅務(wù)處分。保存稅務(wù)戰(zhàn)略：相對(duì)來(lái)說(shuō)，愈加注重公司稅務(wù)危險(xiǎn)。若公司挑選此稅務(wù)戰(zhàn)略，危險(xiǎn)性較小，但有也許會(huì)因而而交納了稅企之間還有爭(zhēng)議的稅款?！凹边M(jìn)+保存”相結(jié)合的稅務(wù)戰(zhàn)略：根據(jù)不一樣的交稅事項(xiàng)、交稅主體，挑選不一樣的稅務(wù)戰(zhàn)略。若公司挑選此稅務(wù)戰(zhàn)略，危險(xiǎn)性可控，也能適當(dāng)減輕稅負(fù)。

Due to the different understanding of tax value of the company, has formed three different tax strategy. The accelerated tax strategy: adoption is an offensive gesture, active use of all tax cuts and delayed tax as an opportunity to increase revenue and profit. If the company selected the tax strategy, risk is big, and perhaps by tax. Save the tax strategy: relatively speaking, tax risk increasingly pay attention to the company. If the company selected the tax strategy, less dangerous, but there are may thus and pay the taxes and dispute between ShuiQi. The combination of "save" radical + tax strategy: according to different tax items, tax subject, choose different tax strategy. If the company selected the tax strategy and risk control, can be appropriately reduced taxes.

在稅務(wù)戰(zhàn)略的挑選上，許多公司已認(rèn)識(shí)到，維護(hù)公司稅務(wù)價(jià)值也是在創(chuàng)造財(cái)富，傳統(tǒng)的、被動(dòng)的交稅方法現(xiàn)已不能滿意公司的需求。根據(jù)公司的特點(diǎn)挑選適當(dāng)?shù)亩悇?wù)戰(zhàn)略，既能到達(dá)適當(dāng)節(jié)稅的意圖，又能夠使稅務(wù)危險(xiǎn)處于可控狀況。基于這么的意圖，“急進(jìn)+保存”相結(jié)合的稅務(wù)戰(zhàn)略越來(lái)越受到公司青睞。

On the tax strategy selection, many companies have realized that maintaining company tax value is also in the creation of wealth, the traditional, passive tax method has not satisfied with the company's needs. According to the characteristics of the company choose the appropriate tax strategy, can reach the appropriate tax-efficient intention, and can make tax risk in a controllable state. Based on this purpose, the combination of "save" radical + tax strategy more and more be favorred by the company.

不管公司挑選哪種稅務(wù)戰(zhàn)略，都應(yīng)當(dāng)事前樹(shù)立操控稅務(wù)危險(xiǎn)的計(jì)劃，清晰公司不一樣安排和人員的涉稅職責(zé)。董事會(huì)應(yīng)擔(dān)任稅務(wù)戰(zhàn)略的挑選，以及公司嚴(yán)重決議計(jì)劃(如重組、并購(gòu)等等)涉稅處理辦法的決斷。公司高管需重視的是：如何將涉稅信息、方針及時(shí)、精確地上傳下達(dá)，如何協(xié)調(diào)部分之間的合作，如何應(yīng)對(duì)稅務(wù)約談。涉稅崗位工作人員需重視的是：如何把握、了解方針的尺度及運(yùn)用，格外是應(yīng)對(duì)稅務(wù)約談時(shí)的注意事項(xiàng)，由于有許多被補(bǔ)繳的稅款是被稅務(wù)約談?wù)T導(dǎo)出來(lái)的。

No matter choose what kind of tax strategy, shall be subject to set up the manipulation of the tax risk plan, clearly different arrangements and company personnel tax related responsibilities. The board of directors shall be as tax strategy selection, and serious resolution plans (such as restructuring, mergers and acquisitions, etc.) fords the tax treatment decisions. Company executives need to attach importance to is: how to tax-related information, policy timely, accurate upload issued and how to coordinate the cooperation between the part and how to deal with tax questioning. Fords the post needs to attach importance to staff: how to master, understanding and application of the scale of the policies, particularly is to tax the points for attention during the interview, because of the large number of payment of taxes is induced by tax questioning.

綜上所述，公司稅務(wù)戰(zhàn)略的挑選，既要具有前瞻性，也要具有可操作性。一起關(guān)于那些知名度較高的公司，要親近重視本身稅務(wù)危機(jī)事件在互聯(lián)網(wǎng)上的“被傳播”。關(guān)于涉稅告發(fā)，除“職業(yè)告發(fā)者”外，與告發(fā)者事前的“專業(yè)”交流，會(huì)緩解或消除危機(jī)。面臨現(xiàn)已呈現(xiàn)的稅務(wù)危機(jī)，應(yīng)以維護(hù)稅務(wù)贏利、防止稅務(wù)處分為終究目標(biāo)。

From what has been discussed above, the company tax strategy selection, both proactive and operable. About the high-profile companies together, closer attention to itself tax crisis "was spread on the Internet. Regarding fords the tax report, in addition to the "professional prosecutors", communicate with prosecutors advance "professional", will relieve or eliminate the crisis. Face a crisis now present tax, tax should be to maintain profit, prevent the taxation punishment for all targets.

三、稅務(wù)危機(jī)：交稅人要用策略來(lái)處理

Three, tax: tax people want to use strategies to deal with

美國(guó)著名文學(xué)家、政治家弗蘭克林有一句名言：“逝世和交稅，是人一生不可逃避的兩件事”。體現(xiàn)在實(shí)際生活中即是，交稅人與各級(jí)稅務(wù)機(jī)關(guān)以及稅務(wù)機(jī)關(guān)內(nèi)部各個(gè)部分，由于工作的因素要常常接觸，發(fā)生稅務(wù)危機(jī)的現(xiàn)象時(shí)有發(fā)作?？山K究危機(jī)的效果大多是以交稅人聽(tīng)命于稅務(wù)機(jī)關(guān)的這么看似完美的結(jié)局而收?qǐng)?。跟著中?guó)法制建設(shè)的加強(qiáng)，交稅人與稅務(wù)機(jī)關(guān)正逐漸形成一種平等的征納聯(lián)系。國(guó)家的立法和司法部分，既要監(jiān)督和保證稅務(wù)機(jī)關(guān)能夠按法令履行，一起也要維護(hù)交稅人的合法權(quán)益。因而，在新的局勢(shì)下，交稅人能夠在充沛了解稅務(wù)方針的基礎(chǔ)上，與稅務(wù)機(jī)關(guān)就某些特定的交稅事項(xiàng)進(jìn)行協(xié)商，從而維護(hù)本身的權(quán)力。稅務(wù)機(jī)關(guān)的工作要點(diǎn)也在發(fā)作著改變，那即是向“優(yōu)化交稅效勞，強(qiáng)化稅務(wù)稽察”轉(zhuǎn)變。

The United States franklin, a famous writer and politician has a famous saying: "the death and taxes, is inevitable two things of life". Is reflected in the actual life and pay tax with the tax authorities at all levels and the tax authorities within each part, because of work factors to often contact, tax crisis occur from time to tome. To the effect of the crisis eventually most tax people subject to the tax authority of such a seemingly perfect ending. With the strengthening of the construction of legal system in China, pay tax with the tax authorities are gradually formed a kind of equal contact hotline. Legislative and judicial part of the country, as well as to supervise and ensure that tax authority can be performed in accordance with the law, also to safeguard the legitimate rights and interests of tax people together. Therefore, under the new situation, to pay tax to the abundant know about tax policy, on the basis of certain taxes and tax authorities relating to the negotiations, so as to maintain the authority of the itself. The working points of the taxation authority may attack changes, that is to "optimize the tax service, strengthen the tax audit".

由于其各自的利益所在，交稅人與稅務(wù)機(jī)關(guān)的矛盾是不可防止的，首要體現(xiàn)在兩個(gè)環(huán)節(jié)：一是稅務(wù)管理員;二是稅務(wù)稽察。

Due to their respective interests, pay tax and the tax authority is not to prevent, first is embodied in two areas: one is the tax administrator; The second is the tax audit.

稅務(wù)管理員也是稅法的履行者，由于受本身事務(wù)水平所限，所以在了解稅務(wù)方針時(shí)也會(huì)呈現(xiàn)誤差。但交稅人恰恰對(duì)這些人發(fā)生高度的依靠和信任，總感覺(jué)縣官不如現(xiàn)管。所以在公司履行稅務(wù)方針時(shí)，更多的是與管理員進(jìn)行交流。“這其間若呈現(xiàn)疑問(wèn)時(shí)，稅務(wù)管理員所解說(shuō)的方針只代表他個(gè)人定見(jiàn)，不是稽察結(jié)論”。因而，若交稅人按管理員的定見(jiàn)履行(大多是口頭定見(jiàn))，與稽察部分的稅務(wù)危機(jī)就會(huì)呈現(xiàn)。

Tax administrator is also for the implementation of the tax law, due to the limitation of the transaction level by itself, so also can present error when understanding of tax policy. But tax people just for these people are highly rely on and trust, total felling the county magistrate is tube. Therefore, when company performance of the tax policy, to communicate more to do with the administrator. "If this during the present questions, the policy of tax administrators explanation only represent his personal judgement, not audit conclusion". Therefore, if pay tax according to the administrator's mindset perform verbal mindset (mostly), and review some tax crisis will appear.

稅務(wù)稽察部分，往往是帶著任務(wù)進(jìn)行稽察的。所以作為稅收利益的三方，管理員、交稅人和稽察部分之間是有沖突的。當(dāng)呈現(xiàn)晦氣于交稅人的效果時(shí)，他們就會(huì)經(jīng)過(guò)一些管道來(lái)處理稅務(wù)危機(jī)，甚至有的經(jīng)過(guò)司法渠道來(lái)處理。但在這個(gè)環(huán)節(jié)上又呈現(xiàn)了新疑問(wèn)：交稅人很難供給稅務(wù)機(jī)關(guān)多征稅的文字根據(jù)，因而取得勝訴的案例不多見(jiàn)。

Tax audit section, often with a task for review. So as a tax interests of three parties, the administrator, tax and audit there is a conflict between parts. When present whammy on the effect of tax people, they will pass some pipes to deal with the crisis of taxation, and even some through legal channels to deal with. But on this link and presents a new doubt: tax people hard to supply taxed more words according to the tax authority, thus obtains the successful case.

稅務(wù)危機(jī)的妥善處理，是交稅人維護(hù)本身權(quán)力的終究意圖。但交稅人除了要精確了解、準(zhǔn)確履行稅法外，還要了解稅收征管以及稽察的有關(guān)工作程序。一起，媒體的介入，也有利于稅務(wù)危機(jī)的妥善處理。盡管大多數(shù)交稅人不到萬(wàn)不得已不會(huì)挑選拿起法令武器來(lái)維護(hù)本身的稅收權(quán)益，但做好充沛的預(yù)備，是完全必要的。

Tax to properly handle the crisis, is a tax people maintain itself in power all intentions. But tax people besides to accurately understand and accurate performance of the tax law, to know more about tax collection and review of the relevant procedures. Together, the involvement of the media, but also to properly handle the tax crisis. Although most tax people don't choose to pick up the tax rights and interests of the law weapon to defend itself, but make abundant preparation, is completely necessary.

切記：高舉法令的武器，能夠維護(hù)自個(gè)的稅收利益。但在具體操作時(shí)要慎用這個(gè)武器，在談判環(huán)節(jié)能夠處理的疑問(wèn)，盡量不要經(jīng)過(guò)司法這個(gè)環(huán)節(jié)來(lái)處理。交稅人要用策略來(lái)處理稅務(wù)危機(jī)。

Remember: exalted law weapon, able to maintain its tax benefits. But be careful the weapon while in the concrete operation, link to deal with the negotiation of doubt, try not to pass the judicial this link to deal with. Tax people want to use strategies to deal with the crisis of taxation.

四、化解稅務(wù)危機(jī)，挑選交稅效勞投訴

Fourth, dissolve the crisis of taxation, choosing tax service complaints

近日，某公司財(cái)務(wù)科王科長(zhǎng)就公司所屬糧油加工廠的交稅爭(zhēng)議向有關(guān)部分投訴稅務(wù)主管部分，在本地引起不小震動(dòng)。

Recently, the company the finance Wang Kechang grain and oil processing plants under the company's tax amount to the relevant complaint the competent part of the local cause quite a shock.

工作原委是：2010年頭，該公司將下屬一運(yùn)營(yíng)管理不善的糧油加工廠，承包給該廠的一原副廠長(zhǎng)運(yùn)營(yíng)，兩邊簽定了承包合同。合同規(guī)則：糧油加工廠單獨(dú)處理營(yíng)業(yè)執(zhí)照，獨(dú)立運(yùn)營(yíng)，自負(fù)盈虧，但稅收由公司一致交納。糧油加工廠每月向公司上繳6000元承包費(fèi)(其間稅金1000元)后，別的運(yùn)營(yíng)效果歸承包者個(gè)人。合同簽定后，糧油加工廠處理了營(yíng)業(yè)執(zhí)照，并按月向公司交納了承包費(fèi)。

Story with work is: 2010 years, the company will subordinate the operation management of grain and oil processing plant, contracted to the plant's a former deputy director of operations, both sides signed the contract. Contract rules: grain and oil processing plant individual treatment business license, operating independently, self-financing, but consistent pay tax by the company. Grain and oil processing plants to the company turned over 6000 yuan a month contract fee after tax (1000 yuan), other personal operating effect to the contractors. After the contract signing, grain and oil processing plants to deal with the business license, and the contract fee is paid to the company by the month.

稅務(wù)機(jī)關(guān)在整理查看時(shí)發(fā)現(xiàn)，糧油加工廠實(shí)行獨(dú)立運(yùn)營(yíng)，處理了營(yíng)業(yè)執(zhí)照，但未處理稅務(wù)掛號(hào)，也未申報(bào)交稅。依照稅法有關(guān)規(guī)則，稅務(wù)機(jī)關(guān)向其下達(dá)了《限期改正通知書(shū)》，限其在10日內(nèi)，向國(guó)稅機(jī)關(guān)處理稅務(wù)掛號(hào)，對(duì)其未按規(guī)則處理稅務(wù)掛號(hào)處以500元罰款。一起對(duì)經(jīng)查實(shí)的糧油加工廠自承包以來(lái)取得的60萬(wàn)元的收入下達(dá)了《稅務(wù)處理決議書(shū)》，依3%的征收率核算交納增值稅1.75萬(wàn)元，扣減公司代為交納的5000元增值稅后，補(bǔ)稅1.25萬(wàn)元，并處以0.5倍的罰款。

Tax authorities found when finishing check, grain and oil processing factory implements the independent operation, handle the business license, but did not deal with tax registration, also did not declare tax. In accordance with the relevant rules of the tax law, the tax authorities to issued notice of the deadline to correct, limit its within 10 days, to the national tax authority for tax registration, its not according to the rules deal with tax registration office on $500 fine. Together to ascertained that grain and oil processing plants since the contracted an income of 600000 yuan of issued the tax handling corporate resolution, according to 3% of the accounting pay value added tax 17500 yuan, after deducting the company to pay 5000 yuan of value-added tax, to pay 12500 yuan and a fine of 0.5 times.

承包人認(rèn)為，承包運(yùn)營(yíng)是為了搞活公司，而且與公司有合同在先，合同約定承包時(shí)期每月上繳6000元承包費(fèi)(其間稅金1000元)后，別的事宜承包者一概不管，交稅是公司的事，與糧油加工廠無(wú)關(guān)。

Contractor that contract is to enliven the company operations, and have a contract with the company, paid $6000 a month contract fee contract, contract period after tax (1000 yuan), other matters relating to the contractors do not, pay taxes is the business of company, has nothing to do with grain and oil processing plant.

對(duì)上述交稅疑問(wèn)終究該如何處理，本文暫且不去討論，而僅就該公司投訴稅務(wù)主管部分一事作一剖析。

To the tax question. What should I do after all, this article shall not to talk about, but only the competent part of a complaint about the company.

一般，大家老是把維權(quán)和稅務(wù)行政復(fù)議、行政訴訟聯(lián)系在一起。實(shí)際上，投訴是更值得思考的有效途徑。其因素如下：

In general, we always put the rights and tax administrative review, administrative litigation. In fact, the complaint is an effective way of more worth thinking about. The factors as follows:

(一)交稅效勞投訴涵蓋的規(guī)模較廣

(a) the size of the tax service complaints covers widely

根據(jù)《稅務(wù)行政復(fù)議規(guī)則》(國(guó)家稅務(wù)總局令第21號(hào))的規(guī)則，只要稅務(wù)機(jī)關(guān)的具體稅務(wù)行政行為侵犯了懇求人的合法權(quán)益，行政復(fù)議才會(huì)被受理。而根據(jù)《交稅效勞投訴管理辦法(試行)》(國(guó)稅發(fā)〔2010〕11號(hào))的規(guī)則，“稅務(wù)機(jī)關(guān)和稅務(wù)人員有侵害交稅人合法權(quán)益的別的行為的”都在受理規(guī)模以內(nèi)，這意味著凡能懇求行政復(fù)議和提起行政訴訟的事項(xiàng)，投訴也能受理。除此之外，一些雞毛蒜皮的小事，如辦事推諉、態(tài)度粗暴、言語(yǔ)不文明等都能夠投訴。

According to the tax administrative reconsideration rules (order no. 21 of the state administration of taxation) rules, as long as the tax authority of the legitimate rights and interests of tax administrative behavior violated the begging people, the administrative reconsideration will be accepted. And according to the tax service complaint management measure (trial) "(guoshuifa [2010] no. 11) rules, the tax authorities and tax officials have infringes upon the lawful rights and interests of other tax people behavior of" all within the accepted scale, this means that those that appealed to the administrative reconsideration and administrative litigation matters, can accept complaints. In addition, some trivial things, such as not civilization, such as the shuffle, rudeness, speech can be a complaint.

(二)交稅效勞投訴的本錢(qián)較小

(2) of the tax service complaint less capital

行政復(fù)議盡管不收費(fèi)用，但由于復(fù)議懇求一般是向上一級(jí)稅務(wù)機(jī)關(guān)提出(被懇求人是地稅機(jī)關(guān)時(shí)也能夠向本級(jí)人民政府提出)，因而懇求人從縣里跑到市里，或從市里跑到省會(huì)，從省會(huì)跑到京城，路費(fèi)、住宿費(fèi)等即是一筆不小的開(kāi)支。除了經(jīng)濟(jì)本錢(qián)，還有來(lái)回奔波的時(shí)刻本錢(qián)。行政訴訟盡管由本地人民法院受理，時(shí)刻、精力本錢(qián)不大，但聯(lián)系本錢(qián)巨大，交稅人一旦和稅務(wù)機(jī)關(guān)對(duì)簿公堂，將來(lái)很也許難以相處，所以交稅人非不得已不會(huì)訴諸法庭。而投訴個(gè)人，能夠向其所屬稅務(wù)機(jī)關(guān)提交，基本上不需任何本錢(qián)。

No fee is charged for the administrative reconsideration though, but as a result of reconsideration pleading is generally higher tax authorities put forward (was appealed to people is the local tax organ can put forward to the people's government at the corresponding level), and therefore appealed to people ran to the city from the county, or from the city ran to the provincial capital, ran to the capital from the provincial capital, such as transportation, accommodation is a big cost. In addition to economic capital, and the moment of going back and forth across the capital. Although in administrative litigation by the local people's court, the time, energy, money is not big, but contact with huge capital, pay once and taxation authority between, is very perhaps difficult to get along with in the future, so pay people not to not to resort to the court. And individual complaints, to its subordinate to the tax authorities to submit, basically do not need any money.

(三)交稅效勞投訴沒(méi)有前置條件限制

(3) the tax service complaints restricted without preconditions

行政復(fù)議假如牽涉到稅款征收，則有必要先繳稅款和滯納金(或許供給相應(yīng)的擔(dān)保);而投訴則沒(méi)有這些前置條件。

Administrative reconsideration if involving tax collection, it is necessary to pay the taxes and fees, may supply the corresponding guarantee); While complaints without these preconditions.

(四)交稅效勞投訴能夠?yàn)楣玖粲杏嗟?/span>

(4) tax service complaints can leave room for the company

投訴處理的最長(zhǎng)時(shí)限不超過(guò)45天，而懇求行政復(fù)議的期限是60天，先投訴后復(fù)議，完全來(lái)得及。假如對(duì)投訴處理效果不滿意，還能夠懇求行政復(fù)議;對(duì)行政復(fù)議決議不服，還能夠提起行政訴訟。由簡(jiǎn)到繁，由易到難，對(duì)處理疑問(wèn)對(duì)比有利。假如次序倒置，提起行政訴訟就不能再懇求行政復(fù)議，懇求行政復(fù)議也就不能再提出投訴，這么對(duì)公司晦氣，所以交稅效勞投訴能夠?yàn)楣玖粲杏嗟亍?/span>

Complaint handling the longest time limit of not more than 45 days, and pleaded with the administrative reconsideration is the term of 60 days, after the first complaint of reconsideration, complete in time. If the complaint processing effect is not satisfied, can also appealed to the administrative reconsideration; Not satisfied with the administrative reconsideration decision, also can bring administrative litigation. From easy to complex, from easy to difficult, to deal with questions comparative advantage. If order upside down, you can't get to bring administrative prosecution appealed to the administrative reconsideration, pleading with the administrative reconsideration is not able to make a complaint about, so unlucky to the company, so the tax service complaints can leave room for the company.

(五)交稅效勞投訴能夠?yàn)槎悇?wù)機(jī)關(guān)留出余地

(5) tax service complaints to make room for tax authorities

由于投訴個(gè)人由所屬稅務(wù)機(jī)關(guān)處理，實(shí)質(zhì)上是自我糾錯(cuò)，交稅人與稅務(wù)機(jī)關(guān)互相退讓的也許性很大。舉例來(lái)說(shuō)，某交稅人未按規(guī)則保管發(fā)票，被稅務(wù)機(jī)關(guān)處以5000元罰款，但稅務(wù)機(jī)關(guān)未舉辦聽(tīng)證，程序上違反了《行政處分法》的規(guī)則。假如挑選復(fù)議途徑，則上級(jí)機(jī)關(guān)決議撤銷原處分決議，責(zé)令作出決議的稅務(wù)機(jī)關(guān)在必定期限內(nèi)重新作出具體行政行為。效果是，稅務(wù)機(jī)關(guān)只要按程序聽(tīng)證一次，處分就合法了，交稅人還得如數(shù)交納罰款。假如挑選投訴程序，盡管作出處分決議的是稅務(wù)機(jī)關(guān)，但由于投訴的是具體辦案人員，本級(jí)受理投訴，回旋余地較大。由于交稅人與稅務(wù)機(jī)關(guān)都存在過(guò)錯(cuò)，有了討價(jià)還價(jià)的余地，稅務(wù)機(jī)關(guān)因未舉辦聽(tīng)證就作出處分決議，有也許主動(dòng)下降罰款數(shù)額?？梢?jiàn)，盡管稅收處分的自在裁量權(quán)在稅務(wù)機(jī)關(guān)，但假如交稅人講點(diǎn)戰(zhàn)略，就能夠到達(dá)減輕處分的意圖。

Due to personal complaints handled by the tax authority, in essence is a self-correcting, pay taxes and tax authorities mutual concessions may be great. For example, a tax people keeping invoices not according to the rules, be fined 5000 yuan by tax authorities, tax authorities but not to hold a hearing, procedural violation of the rules of the administrative punishment law. If choose way of reconsideration, the superior resolution authority to cancel the original sanctions resolution, shall be ordered to the tax authorities in a resolution must to make a specific administrative act within the period. Effect is that the tax authority, as long as according to the procedure of the hearing a disciplinary action is legal, tax sums have to pay a fine. If choose complaints procedure, although make a sanctions resolution is the tax authority, but as a result of the complaint is specific investigators, complaints at the corresponding level, large room to maneuver. Due to pay tax with the tax authorities are at fault, with room for bargaining, the tax authorities for failing to hold a hearing to sanctions resolution, with fines of may take the initiative to fall. Visible, although the punishment of tax free discretion in tax authorities, but if the taxes people talking strategy, will be able to reach the intention of relieve punishment.

五、打涉稅官司，交稅人缺的不只僅是勇氣

Fifth, fords the tax lawsuit, tax people need not only only is courage

某地一家公司，因就數(shù)百萬(wàn)元增值稅進(jìn)項(xiàng)稅額能否抵扣同稅務(wù)機(jī)關(guān)發(fā)作了爭(zhēng)議。假如該進(jìn)項(xiàng)稅額不能抵扣，就意味著公司將多交納數(shù)百萬(wàn)元的增值稅。這對(duì)一家贏利微薄的中小公司而言，無(wú)疑是巨大的危機(jī)，甚至?xí)蛊潢P(guān)閉。無(wú)可奈何，該公司聘請(qǐng)了一家稅務(wù)師事務(wù)所進(jìn)行稅務(wù)司法鑒定，期望經(jīng)過(guò)稅務(wù)行政復(fù)議、行政訴訟化解危機(jī)。經(jīng)過(guò)稅務(wù)師事務(wù)所調(diào)查、剖析，認(rèn)為經(jīng)過(guò)復(fù)議甚至稅務(wù)行政訴訟，該公司取得的增值稅進(jìn)項(xiàng)稅額有很大的期望能夠抵扣。可正當(dāng)稅務(wù)師事務(wù)所活躍預(yù)備復(fù)議及訴訟時(shí)，該公司卻撤回了托付懇求。

In a company, because of the VAT amount can touch buckle, millions of dollars attack dispute with the tax authorities. If the input tax cannot touch buckle, means that the company will pay millions of dollars of value added tax more. This for a profitable small small and medium-sized company, is undoubtedly a huge crisis, may even make it down. Helpless, the company hired a tax judicial identification of tax accountant firm, expect after tax administrative review, administrative litigation to resolve the crisis. After a tax accountant firm investigation, analysis, think through the review and tax administrative litigation, the company obtained VAT amount has great expectations can touch buckle. Can be just as tax accountant firm active preparation of reconsideration and litigation, the company withdrew its entrusted with pleading.

公司為何突然撤回托付?為何不再堅(jiān)持經(jīng)過(guò)稅務(wù)行政復(fù)議、行政訴訟來(lái)處理疑問(wèn)呢?因素就在于，稅務(wù)機(jī)關(guān)對(duì)公司施加了壓力，一起作出了一些退讓，使公司取得的部分進(jìn)項(xiàng)稅額得以抵扣。盡管公司仍然有不小的丟失，但思考到將來(lái)的稅企聯(lián)系，也只好放棄了進(jìn)一步的法令救助行動(dòng)。

Why suddenly withdrawn trust company? Why no longer insist on after tax administrative review, administrative litigation to deal with the question? Factor is that the tax authorities put the pressure on the company, made some concession together, make the company get part of the input tax deduction. Although the company still has a lot of missing, but thinking to ShuiQi contact in the future, also gave up the law further bailouts.

信任上述情形許多公司都曾遇到過(guò)，將來(lái)也還也許遇到。盡管近些年來(lái)涉稅行政訴訟案子的數(shù)量有所增加，但涉稅行政訴訟案子占悉數(shù)行政訴訟案子數(shù)量的份額仍然很低，這從一個(gè)旁邊面說(shuō)明交稅人打涉稅官司的意愿不高。

Trust the above situation, many companies have encountered also may encounter in the future. Although the number of tax-related administrative litigation cases in recent years has increased, but the tax-related administrative litigation cases accounted for all administrative litigation case number of shares is still very low, this from a flank surface shows that tax people willingness to fords the lawsuit is not high.

《國(guó)家稅務(wù)總局關(guān)于交稅人權(quán)力與職責(zé)的布告》對(duì)交稅人懇求行政復(fù)議、提起行政訴訟作了如下表述：您、交稅擔(dān)保人同咱們?cè)诮欢惿习l(fā)作爭(zhēng)議時(shí)，有必要先依照咱們的交稅決議交納或許解繳稅款及滯納金或許供給相應(yīng)的擔(dān)保，然后能夠依法懇求行政復(fù)議;對(duì)行政復(fù)議決議不服的，能夠依法向人民法院起訴。如您對(duì)咱們的處分決議、強(qiáng)制履行辦法或許稅收保全辦法不服的，能夠依法懇求行政復(fù)議，也能夠依法向人民法院起訴。對(duì)交稅人懇求國(guó)家賠償，布告作了如下表述：當(dāng)咱們的職務(wù)違法行為給您和別的稅務(wù)當(dāng)事人的合法權(quán)益形成侵害時(shí)，您和別的稅務(wù)當(dāng)事人能夠請(qǐng)求稅務(wù)行政賠償。首要包含：一是您在限期內(nèi)已繳交稅款，咱們未當(dāng)即解除稅收保全辦法，使您的合法權(quán)益遭受丟失的;二是咱們?yōu)E用職權(quán)違法采交稅收保全辦法、強(qiáng)制履行辦法或許采交稅收保全辦法、強(qiáng)制履行辦法不妥，使您或許交稅擔(dān)保人的合法權(quán)益遭受丟失的。

The state administration of taxation on the tax man powers and responsibilities of the notice, the tax man pleaded with the administrative reconsideration, administrative litigation as the following: you, a tax guarantor with let's attack on tax disputes, it is necessary to first according to pay our taxes resolution may be withheld taxes and fees may supply the corresponding guarantee, then can be appealed to the administrative reconsideration in accordance with the law; Not satisfied with the administrative reconsideration decision, he can bring a suit in a people's court in accordance with the law. If you let's sanctions resolution, specific performance measures may tax preservation measures disaffected, can be appealed to the administrative reconsideration in accordance with the law, will also be able to bring a suit in a people's court in accordance with the law. For tax people appealed to state compensation, made the following announcement: when our duties offence to you and other lawful rights and interests of the parties to a tax form, you and the other party can request tax administrative compensation. Primary include: one is that you have to pay tax within prescribed time limit, let's not promptly remove tax preservation measures, make the legitimate rights and interests of you suffer the loss; Second, let's abuse of illegal mining in specific performance measures may adopt tax preservation measures, and tax preservation measures, the specific performance way wrong, make you may pay the tax guarantor's legitimate rights and interests suffer loss.

交稅人的上述權(quán)力來(lái)歷于《中華人民共和國(guó)稅收征收管理法》(主席令第49號(hào)，以下簡(jiǎn)稱《稅收征管法》)和《中華人民共和國(guó)國(guó)家賠償法》(主席令第29號(hào))的規(guī)則。盡管兩部法令已公布多年，但從根本上談不上交稅人取得了啥新權(quán)力。法令對(duì)交稅人的法令救助權(quán)規(guī)則得很明白，可為何實(shí)際中罕見(jiàn)交稅人行使這些權(quán)力呢?是由于交稅人和稅務(wù)機(jī)關(guān)很少發(fā)作糾紛，交稅人的權(quán)力得到了切實(shí)保障嗎?顯然不是。

Pay tax of the origin of power in the tax administration law of the People's Republic of China (presidential order no. 49, hereinafter referred to as the tax administration law) and the "state compensation law of the People's Republic of China (presidential order no. 29) rules. Although the two laws have been released for years, but not pay tax fundamentally achieved what new powers. Rules of law on the right of law aid of tax people really understand, but why rare pay tax in the actual exercise of such power? Is due to pay tax and the tax authorities rarely attack dispute, the powers of the tax people got to protect it? Apparently not.

面臨涉稅官司，交稅人首要缺少的是勇氣。交稅人面臨糾紛，往往本著息事寧人的態(tài)度，不肯、不敢經(jīng)過(guò)打官司來(lái)處理疑問(wèn)。他們最大的顧忌是，公司還要持續(xù)運(yùn)營(yíng)，稅收主管部分仍是這個(gè)稅務(wù)局，即便這次打官司贏了，不免將來(lái)會(huì)招來(lái)更多的費(fèi)事。也不排除一些公司由于稅收處理不標(biāo)準(zhǔn)，存在太多的疑問(wèn)，懼怕一個(gè)官司引來(lái)更嚴(yán)厲的稽察，查出更多的疑問(wèn)。

Tax-related criminal tax people first lack is courage. Tax people facing disputes, often in line with the attitude of silence, not to deal with the question, not through a lawsuit. Their biggest concern is that the company will continue to operate, tax is in charge of part is still the revenue, even if the court win, unavoidably will bring more trouble in the future. Does not rule out some companies because the tax treatment is not standard, there are too much doubt, fear of a lawsuit attracted more serious review, found to more questions.

其次，面臨涉稅官司，交稅人還缺少法令意識(shí)和常識(shí)。當(dāng)危機(jī)發(fā)作時(shí)，許多交稅人首要想到的是找人說(shuō)情、疏通聯(lián)系，而不是想到法令救助。即便想到法令救助，也對(duì)懇求行政復(fù)議的程序，以及在哪些狀況下能夠提起行政訴訟不甚明白。于是，當(dāng)被奉告懇求復(fù)議，須先繳交稅款與滯納金;提起行政訴訟，需求先經(jīng)過(guò)行政復(fù)議時(shí)，往往就打起了退堂鼓。

Second, facing tax-related case, tax people are still lack of law consciousness and common sense. When the crisis occurs, many tax people first think of is to the sermons, dredge, rather than the thought of law relief. Even the thought of law aid to implore the administrative reconsideration application, and under what conditions can bring administrative litigation is not understand. Then, when the comment pleas review, you must first pay the taxes and fees; Institute an administrative lawsuit, demand through the administrative reconsideration first tends to play back.

顯然，除了缺少勇氣、法令常識(shí)，訴訟法常識(shí)的欠缺更是交稅人對(duì)打官司心里發(fā)怵，很容易畏縮的重要因素。

Obviously, in addition to the lack of courage, common sense to the law, procedure law the lack of common sense is the tax man of dread in my heart, it is easy to shrink the important factors.

六、用好申辯權(quán)維護(hù)合法權(quán)益

Six, maintains a good right to defend oneself legitimate rights and interests

稅務(wù)查看危險(xiǎn)即是指稅務(wù)職責(zé)的一種不斷定性，交稅人、扣繳職責(zé)人被稅務(wù)機(jī)關(guān)查看后，承當(dāng)了過(guò)多的稅務(wù)職責(zé)，或是引起能夠防止的補(bǔ)稅、罰款的職責(zé)。發(fā)生稅務(wù)查看危險(xiǎn)的因素許多，既有交稅人因素，也有稅務(wù)管理人員的因素。其間，由于稅務(wù)查看人員不了解被查看對(duì)象具體狀況而出具了對(duì)被查看人晦氣的查看定見(jiàn)，致使交稅人多繳稅款和受到不恰當(dāng)?shù)奶幏譅顩r也時(shí)有發(fā)作。假如呈現(xiàn)這種狀況，交稅人應(yīng)當(dāng)依照法令法規(guī)規(guī)則，準(zhǔn)確行使陳說(shuō)權(quán)和申辯權(quán)，下降稅務(wù)查看危險(xiǎn)。

Tax check the danger that a qualitative unceasingly, is refers to the tax duty tax, withholding tax duty by tax authorities after the check, the bear too much tax duty, or cause to prevent duty exemption, a fine job. Tax check many dangerous factors, both the tax factors, also has the factors of tax management. Meanwhile, because of tax check personnel do not understand be viewed object specific situation and issue the view to be viewed unlucky mindset, that pay people to pay more taxes and inappropriate disciplinary status also sometimes. If appear this kind of situation, taxes shall, in accordance with regulatory rules, accurate and the right to defend oneself, the right to Chen falling tax check risk.

案例一：2010年10月，某稅務(wù)局在對(duì)一交稅戶進(jìn)行稅務(wù)查看時(shí)，經(jīng)過(guò)發(fā)貨單取得交稅人產(chǎn)品宣布數(shù)量和金額，并以此金額斷定增值稅計(jì)稅根據(jù)，擬對(duì)交稅人少申報(bào)計(jì)稅的產(chǎn)品發(fā)貨金額作為偷稅處理。交稅人提出，宣布產(chǎn)品收入應(yīng)區(qū)別貨款結(jié)算方法來(lái)斷定銷售收入，不應(yīng)按現(xiàn)已宣布產(chǎn)品全額計(jì)稅。查看人員沒(méi)有采納交稅人的定見(jiàn)。交稅人在收到稅務(wù)部分的《行政處分事項(xiàng)奉告書(shū)》后，在規(guī)則時(shí)刻內(nèi)及時(shí)提出了書(shū)面陳說(shuō)申辯定見(jiàn)，并將交稅職責(zé)發(fā)作時(shí)刻的稅收方針規(guī)則和購(gòu)銷兩邊的貨款結(jié)算合同陳說(shuō)給稅務(wù)審理安排。稅務(wù)機(jī)關(guān)經(jīng)過(guò)審理后，采納了交稅人的定見(jiàn)，撤銷了擬對(duì)公司作出的偷稅處理的決議。

Case 1: in October 2010, a revenue in tax check carried out on a tax households, after invoices have announced tax people product quantity and amount, and thus concluded that VAT tax according to the amount of tax less people declare tax evasion amount to ship the products as a processing. Taxes have argued that the announced products should be the difference between payment methods to conclude that the sales revenue, should not press has announced a full tax products. Check the personnel did not adopt tax people's mindset. Pay people after receiving part of tax administrative disciplinary matters that book, put forward the written order in time in the rule time arguing mindset, and will pay tax duty tax policy rules and procurement of attack time tax trial Chen to arrange the payment on both sides of the contract. Tax authorities after the trial, adopted the tax people's mindset, dropped for the company's decision to make tax treatment.

案例二：2010年11月，某國(guó)稅局稽察局在對(duì)一鋼鐵公司進(jìn)行稅收查看時(shí)，稅務(wù)查看人員與交稅人對(duì)固定資產(chǎn)修補(bǔ)用配件進(jìn)項(xiàng)稅額是不是應(yīng)當(dāng)轉(zhuǎn)出發(fā)生了不一樣定見(jiàn)，由于涉稅金額較大，兩邊存在不一樣了解，查看人員也沒(méi)有采納交稅人定見(jiàn)。最終，交稅人經(jīng)過(guò)活躍的陳說(shuō)和申辯，供給各種有關(guān)涉稅資料，稅務(wù)查看審理安排充沛思考了交稅人的定見(jiàn)，使稅務(wù)查看補(bǔ)稅處分危險(xiǎn)疑問(wèn)得到了圓滿處理。

Case 2: in November 2010, an irs audit bureau to see a tax on a steel company, taxation and tax check personnel input tax for fixed assets repair parts should turn out a different mindset, because the payment amount is larger, there are different understanding on both sides, no adoption of tax check personnel mindset. In the end, the taxes people through active Chen and defend, supply all kinds of information about the payment, the tax check trial arrangement abundant thought for tax mindset of the person, make the tax check the supplementary punishment got satisfactory processing dangerous question.

作為交稅人一方來(lái)說(shuō)，盡管操控稅務(wù)危險(xiǎn)的辦法許多，公司能夠經(jīng)過(guò)增強(qiáng)稅務(wù)危險(xiǎn)意識(shí)、加強(qiáng)涉稅管理、進(jìn)步辦稅專業(yè)才能或許專業(yè)稅務(wù)署理來(lái)削減稅務(wù)危險(xiǎn)，可是，充沛和準(zhǔn)確行使陳說(shuō)權(quán)、申辯權(quán)卻是交稅人首要思考和采納的重要辦法。

As tax people side, despite the way many of the tax risk manipulation, company can through strengthening the consciousness of tax risk, strengthen fords the tax management, tax professional progress to perhaps professional tax acting to reduce the tax risk, however, the right to Chen abundant and accurate, but it is the same right to defend oneself pay tax people first thought and important way to adopt.

法理剖析。《行政處分法》第三十二條規(guī)則：當(dāng)事人有權(quán)進(jìn)行陳說(shuō)和申辯。行政機(jī)關(guān)有必要充沛聽(tīng)取當(dāng)事人的定見(jiàn)，對(duì)當(dāng)事人提出的事實(shí)、理由和依據(jù)，應(yīng)當(dāng)進(jìn)行復(fù)核;當(dāng)事人提出的事實(shí)、理由或許依據(jù)建立的，行政機(jī)關(guān)應(yīng)當(dāng)采納。行政機(jī)關(guān)不得因當(dāng)事人申辯而加重處分。第四十一條規(guī)則：拒絕聽(tīng)取當(dāng)事人的陳說(shuō)、申辯，行政處分決議不能建立。《稅收征管法》第八條規(guī)則：交稅人、扣繳職責(zé)人對(duì)稅務(wù)機(jī)關(guān)所作出的決議，享有陳說(shuō)權(quán)、申辯權(quán);依法享有懇求行政復(fù)議、提起行政訴訟、懇求國(guó)家賠償?shù)葯?quán)力。這是對(duì)交稅人、扣繳職責(zé)人享有申辯權(quán)、陳說(shuō)權(quán)及尋求司法救助權(quán)力的法令規(guī)則。稅務(wù)查看實(shí)踐中，對(duì)稅務(wù)查看處理定見(jiàn)假如存在異議，既能夠直接向查看人員陳說(shuō)，也能夠向施行處分或處理的稅務(wù)機(jī)關(guān)陳說(shuō)申辯。

Legal analysis. Article 32 the administrative punishment act rules: the parties have the right to order and defend. Abundant administrative organs necessary to listen to the mindset of the parties, the facts, reasons and basis, put forward by the parties shall conduct review; In the event the facts and reasons may be established on the basis of, administrative organs should be adopted. Administrative organs shall not argue because of party and aggravate the punishment. Article 41 the rules: refused to listen to the Chen, defend, the administrative sanctions resolution cannot be established. Article 8 of the tax administration law rules: tax, withholding tax duty of tax authorities by the resolution, shall enjoy the right of Chen, the right to defend oneself; Shall have the right of plea administrative review, administrative litigation, pleaded with power of state compensation, etc. This is to pay tax, withholding tax duty shall enjoy the right of the right to defend oneself, Chen said, and to seek the judicial relief of power law rules. Practice of tax check, to handle tax check if there is objection, opposing opinions can directly order to view the personnel already, also can to dispose of or deal with the tax authorities of Chen pleaded.

陳說(shuō)、申辯時(shí)需求注意以下事項(xiàng)：一是會(huì)計(jì)、辦稅人員不要以個(gè)人身份進(jìn)行陳說(shuō)、申辯。二是應(yīng)當(dāng)經(jīng)過(guò)書(shū)面形式向稅務(wù)機(jī)關(guān)進(jìn)行陳說(shuō)。陳說(shuō)、申辯時(shí)應(yīng)盡量供給有關(guān)章程、合同、事務(wù)處理等方面的書(shū)面資料以及別的有利于本單位的資料。三是要充沛引用有關(guān)法令法規(guī)條文。四是要注意陳說(shuō)、申辯的時(shí)限。對(duì)行政處分的陳說(shuō)、申辯，依照規(guī)則應(yīng)在收到行政處分奉告書(shū)后3日內(nèi)提出，不然即視為當(dāng)事人放棄陳說(shuō)、申辯權(quán)力。

Chen, defend demand attention to the following: one is the accounting, tax officers don't personally to Chen, plea. The second is shall shew to the tax authorities after writing. Chen said, should as far as possible when enter supply related regulation, contract, transaction processing and other aspects of the written materials and other materials in favour of this unit. Three is to abundant reference provisions relevant laws and regulations. 4 it is to pay attention to the time limit of Chen, plea. Chen of administrative punishment and defend, in accordance with the rules should be put forward in within 3 days upon receipt of the administrative sanction comment, otherwise, the parties shall be deemed to be give up Chen, defend power.

七、2011年，稅務(wù)謀劃不妨從危險(xiǎn)管理開(kāi)始

Seven, in 2011, the tax planning might as well start from risk management

2010年的“稽察風(fēng)暴”，信任不少公司已體會(huì)到。越來(lái)越多的稅務(wù)專家意識(shí)到，評(píng)價(jià)一個(gè)稅務(wù)謀劃計(jì)劃的優(yōu)劣，安全性是一個(gè)最重要的衡量標(biāo)準(zhǔn)。由于再好的謀劃計(jì)劃假如經(jīng)不起稽察和時(shí)刻的雙重查驗(yàn)，都將是一張廢紙。展望2011年，公司稅務(wù)謀劃計(jì)劃的安全性將面臨更為嚴(yán)重的應(yīng)戰(zhàn)。

Trust "audit storm" in 2010, many companies have realized. More and more tax experts realised that judge strengths and weaknesses of a plan to tax planning, security is one of the most important measures. Because it is a good plot plan if can't afford to review and double check the moment, will be a piece of paper. Looking ahead to 2011, the security of company tax planning program will be faced with more serious action.

從宏觀方針層面來(lái)看，在世界金融危機(jī)的背景下，中國(guó)盡管現(xiàn)已走過(guò)了最艱難的時(shí)期，世界經(jīng)濟(jì)也呈現(xiàn)了向好的改變，但經(jīng)濟(jì)的企穩(wěn)復(fù)蘇目前首要仍是靠方針拉動(dòng)，支撐經(jīng)濟(jì)增加的內(nèi)生動(dòng)力還不行強(qiáng)。2010年10月召開(kāi)的黨的十七大五中全會(huì)經(jīng)過(guò)的《中共中央關(guān)于擬定國(guó)民經(jīng)濟(jì)和社會(huì)發(fā)展第十二個(gè)五年規(guī)劃的建議》指出，2011年要持續(xù)施行活躍的財(cái)政方針。結(jié)合2010年的狀況來(lái)看，2011年的財(cái)政收支壓力依然較大。這種狀況下，各級(jí)稅務(wù)機(jī)關(guān)必將進(jìn)一步加大稅收征管力度，堵塞征管漏洞。

From a macro policy level, under the background of world financial crisis, although China has passed the most difficult times, the world economy is also presented for good change, but the economy stabilises recovery is the primary is still rely on policy, support the economy increase of endogenous power is not strong. In October 2010 at the fifth plenary session of the 17th CPC through "the central committee of the communist party of China about drawing up the twelfth five-year plan for national economic and social development's advice," pointed out that in 2011 to continue implementation of active fiscal policy. Combined with the status of the 2010, 2011, still have large pressure of financial revenue and expenditure. This kind of situation, tax authorities at all levels will further increase the intensity of tax collection and administration, plug up loopholes in tax collection.

從稅收監(jiān)管的壓力來(lái)看，審計(jì)署、財(cái)政部專員辦等外部監(jiān)管部分對(duì)稅務(wù)部分稅收征管狀況的審計(jì)力度逐年加大，客觀上對(duì)稅務(wù)機(jī)關(guān)的法令水平和優(yōu)化交稅效勞提出了更高的請(qǐng)求。這兩個(gè)部分在施行審計(jì)工作中，往往采納要點(diǎn)審計(jì)稅務(wù)部分與延伸審計(jì)公司相結(jié)合的辦法，并有擴(kuò)展審計(jì)要點(diǎn)交稅戶規(guī)模的趨勢(shì)。而國(guó)家稅務(wù)總局督查內(nèi)審司也將進(jìn)一步加大對(duì)稅務(wù)機(jī)關(guān)自在裁量權(quán)對(duì)比會(huì)集的稅收方針履行、稅前扣減、減免稅、欠緩稅等嚴(yán)重涉稅批閱事項(xiàng)的審計(jì)監(jiān)督及稅收法令行為的監(jiān)督查看。也即是說(shuō)，不論直接的仍是間接的監(jiān)管壓力，都請(qǐng)求公司，格外是大公司比以往要愈加重視由稅務(wù)謀劃帶來(lái)的危險(xiǎn)。

From the point of the pressure of tax regulation, the national audit office, ministry of finance commissioners office such as external supervision sections for tax revenue collection and management status of audit strength increased year by year, which objectively to the laws of the taxation authority level and optimize the tax service put forward higher request. This two parts in the implementation of the audit work, often adopt points audit tax section combined with extension of audit firms, and expand the tax audit points have become the trend of the scale. And state administration of taxation supervision internal audit department will further increase of the tax authority at discretion contrast converged on the tax policy, pre-tax deduction, tax exemptions, owe taxes and other serious tax-related examines issues of audit supervision and supervision of the tax law behavior view. That said, no matter is still indirect regulatory pressure directly, all request the company, especially is more and more attention to big companies than ever before by the tax planning.

從稅務(wù)機(jī)關(guān)的工作要點(diǎn)來(lái)看，國(guó)家稅務(wù)總局新建立的大公司稅收管理司除了為大公司供給交稅效勞外，“對(duì)大型公司施行稅源監(jiān)控和管理，開(kāi)展交稅評(píng)價(jià)，安排施行反避稅調(diào)查與平時(shí)查看”也是其重要職責(zé)。更何況“大公司稅務(wù)危險(xiǎn)管理”的理念2009年頭才提出，不難推測(cè)，進(jìn)一步推動(dòng)大公司的稅務(wù)危險(xiǎn)管理，必定仍是各級(jí)稅務(wù)機(jī)關(guān)2011年的要點(diǎn)工作之一。不少稅務(wù)部分現(xiàn)已清晰，要以駐廠調(diào)研形式，促進(jìn)公司愈加重視稅務(wù)危險(xiǎn)的管理，而且要與公司共同防備稅務(wù)危險(xiǎn)。

From the perspective of the working points of the tax authority, the state administration of taxation of newly established corporate tax management in addition to help big companies supply tax, "execute tax source monitoring and management of large companies, tax assessment, arrangement of anti-avoidance survey and usual to see" is its important role. What's more, the concept of "corporate tax risk management" 2009 year was put forward, it is not difficult to speculate that further promote corporate tax risk management, must still is one of the tax authorities at various levels in 2011, the main points of the work. Many tax section is now clear, should be in the form of research in plant, promote the company more and more attention to the tax risk management, and to guard against the tax risk together with the company.

在這么的背景下，公司不禁要問(wèn)：到底該怎么辦?國(guó)家稅務(wù)總局有關(guān)擔(dān)任人一直在著重，在稅務(wù)危險(xiǎn)管理的疑問(wèn)上，稅務(wù)機(jī)關(guān)的態(tài)度很清晰，那即是“和大公司一起工作”。因而，加強(qiáng)與稅務(wù)機(jī)關(guān)的交流與合作，逐漸樹(shù)立完善的稅務(wù)危險(xiǎn)管理體系，共同應(yīng)對(duì)稅務(wù)危險(xiǎn)才是稅企實(shí)現(xiàn)雙贏的不二挑選。在不到一年的時(shí)刻里，公司紛紛開(kāi)始重視稅務(wù)危險(xiǎn)管理并活躍采納行動(dòng)，這一點(diǎn)值得肯定。來(lái)歷于公司外部的征管壓力和監(jiān)管壓力請(qǐng)求公司有必要采納更為明智的行動(dòng)，進(jìn)一步重視稅務(wù)危險(xiǎn)管理，進(jìn)步稅務(wù)危險(xiǎn)管理的層次和質(zhì)量。

In such a background, the company can not help but ask: what should I do? The state administration of taxation on as people have been emphatically on the question of tax risk management, the tax authority's attitude is very clear, that is "to work with big companies. Therefore, to strengthen exchanges and cooperation with the tax authorities, gradually set up perfect tax risk management system, jointly cope with the tax risk is ShuiQi realize win-win don't pick two. In less than a year's time, the company began to pay attention to the tax risk management and adopt active action, it is worth for sure. Origin of the collection and management from corporate external pressure and regulatory request company is necessary to adopt more sensible action, further takes the tax risk management, improvement of tax risk management level and quality.

到目前為止，需求高度重視稅務(wù)危險(xiǎn)的大公司大體分三類：一類是外資公司，一類是國(guó)有公司，還有一類是民營(yíng)公司。對(duì)外資公司來(lái)講，要持續(xù)以商場(chǎng)為導(dǎo)向，進(jìn)一步挖掘躲避稅務(wù)危險(xiǎn)對(duì)提升公司全體成績(jī)的潛在效果，在公司的全體戰(zhàn)略中增加涉稅戰(zhàn)略的分量，加深對(duì)稅務(wù)危險(xiǎn)管理的了解;關(guān)于國(guó)有公司來(lái)講，還需求進(jìn)一步進(jìn)步對(duì)稅務(wù)危險(xiǎn)管理重要性的認(rèn)識(shí)，使稅務(wù)危險(xiǎn)管理的源動(dòng)力盡快由行政命令切換為商場(chǎng)導(dǎo)向;關(guān)于民營(yíng)公司來(lái)講，要認(rèn)清稅務(wù)危險(xiǎn)管理的發(fā)展趨勢(shì)，在發(fā)展壯大的過(guò)程中自覺(jué)植入稅務(wù)危險(xiǎn)管理的理念，緊繃稅務(wù)危險(xiǎn)管理這根弦，科學(xué)、合理地安排在稅務(wù)危險(xiǎn)管理上的支出。

So far, demand attaches great importance to the big company of tax risk is generally points three types: one kind is a foreign company, one kind is state-owned company, there is one kind is a private company. For foreign companies to continue to market as the guidance, to avoid further mining tax risk for company the potential effect of all grades, increase in the company of all the strategic component of tax-related strategy, deepen the understanding of tax risk management; About state-owned companies, but also needs further improvement to the recognition of the importance of tax risk management, make the driving force of the tax risk management as soon as possible by administrative command to switch to a market oriented; On private firms to recognize the development trend of tax risk management, in the process of growing consciousness into tax risk management concept, this string tight tax risk management, scientific and reasonable arrangement in the tax risk management.

不積跬步，何以至千里。朝準(zhǔn)確的方向堅(jiān)實(shí)地邁出每一步，即是向成功邁近的一大步!新的一年，公司要進(jìn)行稅務(wù)謀劃，化解稅務(wù)危機(jī)，就首要從辨認(rèn)稅務(wù)危險(xiǎn)并加強(qiáng)危險(xiǎn)管理開(kāi)始吧!

Short step, how to far away. Solid ground every step in the direction of the accurate, is a big step closer to success! A New Year, the company must carry on the tax planning, tax solution, is the primary starting to identify the tax risk and to strengthen risk management!

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