On May 31st the tax regulation of the medical network tightened again. 

 

▍ national tax administration of new rules 

 

26, the state administration of taxation website issued "about" the state administration of taxation on relevant issues VAT invoice issued announcement > reading "(hereinafter referred to as the" interpretation "), to 19, issued by the state administration of taxation on relevant issues VAT invoice issued announcement "to make detailed interpretation, further strengthening the management of tax bill. 

 

Branch company, the company type enterprise as a legal person, enterprise, the sole individual proprietorship enterprises and partnership enterprises and other enterprises in the column of "enterprise", according to "reading", for VAT invoice issue request including: 

 

From July 1, 2017, the purchaser shall provide the seller with the taxpayer identification number or the unified social credit code when requesting the common invoice value of VAT. 

 

Sellers for the VAT invoice, in "the acquirer taxpayer identification number" column should fill in the buyer or the taxpayer identity number of unified social credit code; 

 

The invoice that does not meet the regulation, can not be used as a tax proof to deal with the tax business, such as the tax, drawback, credit, etc. 

 

Special is that the pharmaceutical enterprises should be aware of "interpretation", stressed that "sellers to issue VAT invoices, the content of the invoice should be issued in accordance with the actual sales situation truthfully, do not open the do not tally with the actual transaction according to the request fill in the content. Sellers invoice, through the sales platform system docking with the VAT invoice tax-controlled system background, import the information of make out an invoice, the system of the imported data content of make out an invoice should be consistent with actual transaction, such as is not consistent with what should be amended in time sales platform system." 

 

▍ a generation, the affiliated dangerous 

 

This, as the state administration of taxation has repeatedly stressed, is the epicenter of the industry's tax credit. 

 

In fact, this past April 20, the state administration of taxation announced in 2016 to play fool I special action to ten typical cases, involving drug firms have four, falsely making out invoice value up to 12 billion! 

 

And with "two votes" and "the article 17", etc. The one-two punch of the reorganization of the distribution order, for the blow this problem more and more firm, drug firms began to feel pressure from paper management unprecedented compliance. 

 

On September 13, 2016, Shanghai fudan after China science and technology co., LTD. (hereinafter referred to as "fudan after China" or the "company") fudan after China announced that its subsidiary Shanghai fudan after China pharmaceutical co., LTD. In falsely making out special invoices for value-added tax, tax on September 9, 2016 received administrative penalties, fines amounted to 266 million yuan. 

 

Such cases have been exposed and investigated more and more frequently in recent years, and they have repeatedly warned the drug companies. 

 

In fact, as early as 2015, the 12th session of the standing committee of the National People's Congress on 15th meeting, the auditor-general Liu Guyi audit in audit report, due to the invoice lax supervision, drug companies, tax evasion, falsely making out VAT invoices are outstanding spot check of 65 companies falsely making out drug sales invoice of more than 200 one hundred million yuan, tax evasion of over one hundred million dollars! 

 

And in a few days ago, the state council general office issued "on further reform and improve the pharmaceutical production circulation use policy several opinions, also explicitly mentioned," strengthen and sharing of data related to tax. To inflate prices of raw materials and pharmaceutical factory price of drug manufacturers, prices, food and drug supervision, taxation and other departments to investigate, in accordance with the tax amount receivable, pursue the responsibility of those responsible." 

 

The attached: 

 

The relevant content of the pharmaceutical industry in the tax audit in 2017 for your reference: 

 

To crack down on the illegal activities of special invoices for value-added tax 

 

1. Deparment according to taxation bureau to investigate and punish 30 tax fraud "string of cases involving upstream enterprises of falsely making out the needs of timely dynamic selection, extend issued relevant falsely making out diabetes mellitus. 

 

Deparment for gold ticket 2. The taxation bureau, customs tax payment receipt and invoice invoice for agricultural products, refined oil, etc., unified select 1000 falsely making out diabetes mellitus, issued by local inspection organization. 

 

We will conduct industrial and regional tax campaigns 

 

The organization of the taxation bureau of taxation shall conduct the following areas: 

 

First, we will carry out a special renovation of the medical and medical industry in places such as Tibet and anhui. Second, we will continue to carry out agricultural production areas in the southwest. Third, we will carry out special treatment in areas such as guangxi and guizhou, with the focus on finding gold tickets. Fourth, China and other new businesses in China, including Beijing, have avoided serious problems, and have chosen some areas to carry out their own special efforts. 

 

Third, coordinate with the local taxation authority to carry out the key examination work 

 

The tax bureau of the state administration of taxation has unified the selection of 360 cases, and the local tax bureau of 10 households in each province has conducted a review of the main enterprises income tax. 

 

2. Deparment to taxation bureau equity transfer, investment companies, funds, securities, performing arts companies and other industries and fields as the breakthrough point, unified select 30 executives, entertainers, issued by the local tax bureau, personal income tax and the associated enterprise income tax inspection. 

 

Fourth, play the audit function to serve the economic situation of the economy 

 

1. We will conscientiously implement the national crackdown on infringement of intellectual property and produce fake and inferior commodities work leading group, the national coordination team play black putting special struggle, the mechanism of coordination and consultation with the fight against economic crime, to correct unhealthy tendencies in pharmaceutical sales and medical services such as deployment of the joint inter-ministerial meeting office tasks, and actively cooperate with relevant work, play to the functions of auditing departments to crack down on tax-related and enhance audit influence, service economy. 

 

Promote "blacklisting" and the quality of joint disciplinary action 

 

Raise the "blacklist" to publish quality results. Around the tax authorities to carry out the "major tax illegal cases information release method (try out)", do a good job in major tax illegal cases reported released to ensure that all conform to the standard of all cases reported by the regulation, to ensure that information published case of truthful and accurate, to ensure that in accordance with the prescribed procedures published cases out of work. 

 

Expand the range of disciplinary action. Implementation of the party in the major cases of the tax law on joint disciplinary measures of cooperation memorandum (2016 edition) ", for the leading unit of the social credit system construction, promote the joint disciplinary measures and the department of "double expansion". We will actively coordinate the 34 joint disciplinary departments, promote the implementation of the 28 disciplinary measures, and further improve the penalties for the discredited taxpayers and promote tax compliance. 

 

Raise the social impact of joint disciplinary action. Strengthen the "blacklist" and joint punishment the propaganda work, expanding propaganda way, enriched the contents of the publicity and improve the spread and influence, to build "a faithless, everywhere limited" social atmosphere. Of falsely making out invoice malicious evasion, tax fraud, cook the tax-related crime, shall be included in the "blacklist", and multi-sectoral joint discipline, punch stroke, no mercy. 

 

Sixth, promote the application management of informationization and the application of big data 

 

Optimize the function of the three-stage engineering audit module. To the national tax inspection specification (version 1.0) as the basis, a comprehensive optimization of gold 3 phase of the audit module business requirements and improve the existing internal process audit business domain, expand the random inspection, joint inspection, combined punishment, report management, and other new business processes, to regulate the law enforcement process, the audit reform and transformation of the mode of work to provide information support. 

 

Order research and development of application software. In order to meet the audit work actual needs as a starting point, in accordance with the unified administration of taxation of the technical standards and business standards, actively research and application analysis, electronic audit, electronic forensics, used, mobile office of command coordination audit cases, external software, to ensure that audit business associated with gold three period system docking module specification, constantly improve the level of audit information technology application, submit audit work unceasingly mass effect.