What are Back Taxes?

Tax reimbursement, or "tax recovery", refers to the behavior of tax authorities that causes taxpayers to underpay or underpay taxes to make them pay taxes in accordance with the tax laws.

[b shuì]

(1) [pay an overdue tax]: make up for the deferred tax

(2) [pay an additional tax]: pay additional tax

(3) [pay the taxes one has evaded]:

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Because there are many reasons for the underpayment or underpayment of taxes, the measures for paying taxes are also different. According to China's tax law, there are three types of tax reimbursement measures:

1. Tax due at maturity. That is, due to the special difficulties of the taxpayer, the tax cannot be paid on time. If the tax payment is postponed with the approval of the taxation bureau (branch) at or above the county level, the tax shall be paid again after the extension period expires.

2. Make wrong payment. If the tax is underpaid or unpaid due to calculation errors or work negligence, and you need to pay the tax, you should treat it differently according to the specific situation: due to the responsibility of the tax authority, the taxpayer or withholding agent was underpaid or not paid. For tax payment, the tax authority can ask the taxpayer and withholding agent to pay the tax within 3 years, but no late payment will be charged; due to calculation errors and other errors of the taxpayer and withholding agent, the tax is not paid or underpaid Yes, the tax authority can pursue the collection within 3 years. In special cases, the collection period can be extended to 10 years.

3. Pursuing violations. That is, if the taxpayer or withholding agent violates the provisions of the tax law for tax arrears, evasion, tax evasion, and tax resistance, the tax authority shall, in addition to recovering the underpaid or unpaid taxes, impose a fine according to the tax law. The transfer to the judiciary constitutes a crime and its criminal responsibility is investigated. ^[2]

(1) If the short-term tax is caused due to the tax classification, the tax shall be replenished according to the following principles:

For the products listed in the Customs Import and Export Tariffs (hereinafter referred to as the Tariffs), the taxonomy class notes, chapter notes, subheading notes, tax heading structures, and the Customs Import and Export Tariffs-Statistical Catalogue of Commodities and Commodities that have been clearly classified in the Notes on Catalogues (hereinafter referred to as Tariff Notes or Statistical Catalog Notes), and the General Administration of Customs or the Customs Classification Center has issued documents (including classification decisions) and made them public or Goods that are clearly classified to the consignor or consignor of the import and export goods or their agents, if the tax classification is incorrectly declared or confiscated by the consignor or consignor of the import or export goods, the customs shall Collected within 3 years from the date of payment of taxes or release of the goods.

If the non-consignor or its agent causes the tax to be underpaid or omitted, the customs shall collect the tax within one year from the date of payment of the tax or the release of the goods.

When the General Administration of Customs changes the classification decision that has been made, resulting in different enforcement tax rates, the original taxation of the goods involved will not be adjusted. If special circumstances require adjustment of taxes, they should be reported to the General Administration of Customs for approval.

(2) Imported goods that have been approved for tax reduction or exemption in accordance with specific tax reduction or exemption measures will be transferred after approval by the customs due to changes in circumstances? ? Deduct taxes according to the regulatory period of the goods.

The period of supervision of goods subject to tax reduction or exemption is:

Ship, aircraft and building materials: 8 years

Motor vehicles and household appliances: 6 years

Machinery and other items: 5 years

The depreciation formula is: duty-paid value of the goods * (1actual use month ÷ regulatory period)

(3) For imported materials that are bonded and processed for imported materials, if they are approved for conversion to domestic sales, they shall be reimbursed at the tax rate on the day when they are reported to the customs for conversion to domestic sales, and tax relief interest shall be levied. The deferred tax is calculated from the date of import of the first batch of materials in the contract to the date of domestic sales.

(4) When the temporarily imported goods are subject to additional taxes when they are converted into formal imports, they shall be taxed at the rate of tariffs in effect on the date when they are converted into formal imports.

(5) For imported materials and temporary imported goods that have been converted into domestic sales without approval and processed temporarily, imported taxes shall be reimbursed at the rate of tariffs implemented on the date of customs seizure, and tax relief interest shall be levied. The calculation of the tax deferral interest is from the date of the import of the first batch of the contract to the date of seizure.

(6) If it is necessary to pay the tax due to the verification of the tax-paid value or other work errors, the tax shall be supplemented at the tax rate implemented on the original tax date.

(7) If it is determined that taxation is required after the unloading or accidental unloading of the goods, the tax shall be replenished at the tariff rate implemented on the date of the original declaration of import. If the original import date cannot be ascertained, the tax may be levied at the tax rate applied on the day when the supplementary tax is determined.

(8) When the smuggled imported goods seized by the customs need to pay taxes, the taxes should be paid at the tariff rate implemented on the date of seizure.

On November 28, 2018, a document named "Contents of Hengdian Studio Meeting" was forwarded by practitioners in the film and television industry. The document stated that the State Administration of Taxation issued the Zhejiang Taxation Bureau, asking film and television studios to conduct self-examination and self-correction of taxes, and the tax repayment work in the film and television circle was officially implemented.

The tax supplementation is divided into four stages: self-examination and self-correction, tax interviews, on-site tax counselling, inspections, and key inspections. Among them, the self-inspection and self-correction ended on December 30, 2018, and additional fees and late fees were required; the studios interviewed to pay taxes need to complete before December 15. 17 artists were interviewed; the third stage is the on-site tax counselling and inspection stage. From January 2019 to March 2019, additional fees, late fees and fines need to be paid; the fourth stage of the key inspection, that is, the tax spot inspection from 2019 From March to June 2019. In addition to paying additional fees, late fees and fines at this stage, criminal penalties may also be involved. ^[3]