In fact, this circular was issued in the context of the fact that many of the items we scanned when we were buying at microbusinesses like small shops, pancakes, etc., were personal receipts, but they tended to confuse the nature of the business and even some were used by outlaws for money-laundering, gambling。
Usually we go to the mini-mart to buy something, and there's the question of "i sweep you" or "you sweep me." if the consumer sweeps the merchant's 2-d code, especially the 2-d printout of the a4 paper, it must be static personal receipts. The convergence of business and personal receipts is a common phenomenon, so regulation is intended to emphasize the strict distinction between individual receipts and business receipts, and the need for improvements for businesses that do so, without affecting consumers。
According to mr. Kavin, the majority of the persons affected by the circular are self-employed persons, street vendors, etc. Compared to the personal code, there is a certain amount of fees and fees for the opening of the business, and in cases where the business is small and the business model is simple, the individual business owner may continue to use the personal code for collection。
Seven questions about the new policy
Kavin synthesized several expert presentations and consolidated seven questions and answers to inform the new policy。
I. Can we still pay for the treasure
The answer is yes, and according to the spirit of the document, the central bank will stop using static collection codes only next year, without prohibiting micro-trust, payment of treasures, and transfer collection functions. So those who are used to putting money in the payment letters don't have to worry。
Ii. The static collection code is not used. What about people who do small businesses
This issue is mentioned in the central bank document, where, within one year of the central bank's circular, the individual is required to use the collection number, and the bao wei letters of payment provide a special business receipt bar code for this type of business。
In other words, individual static collection codes are not allowed to be used to operate collections in the future, but payment platforms provide individuals with the corresponding business receipts, and small businesses simply need to replace their own personal collections without impacting on business receipts。
Iii. So, would the shift from personal codes to commercial ones increase the cost burden on individual operators
In response to a press query on 13 october, the relevant central bank officials stated that, in order to ensure an effective landing and smooth transition of individual collection bar code-related requirements, the circular established a transition period, requiring payment clients to conduct a full and adequate assessment of clients’ regular payment needs, develop a package of service solutions, provide customer orientation and service delivery, and ensure that service costs are not increased and quality is not reduced。
For example, in terms of cost, the personal collection code is free of charge and has a minimum cash rate of 0. 1 per cent; the commercial collection code is free of charge, but the service charges range between 0. 3 and 0. 6 per cent. The question of how to achieve “no higher cost, no lower quality” as personal codes are converted to commercial ones is also an issue for the payment industry。
Iv. What are the requirements for the request for a merchant's receipt code, and is it available to an individual without a front
An application for a business receipt code is also simple, and if an individual has a real fixed place of business, the payment agency will verify it on-site, face-to-face, and then issue the exclusive business receipt code once it is established。
V. What needs to be noted after receiving the receipt code
Since it is a collection code for business receipts, the central bank also requires that it be used exclusively for business receipts, so that it is not allowed to rent, lend, sell, or be used for illegal activities, so it must be remembered by individual households who have subsequently changed the collection codes for business receipts, otherwise the problem arises that the use of the collection codes may be restricted。
For example, the regulation states that the merchant's static collection code must be used as a collection for the business, that it cannot be used for transfers to others, that it cannot be used for credit cards, flowers, etc., and that the receipt code must be placed and used in the place where the company operates, that it cannot be used for multiple collection terminals, that it is used for card cash, and that if it does not correspond to the business address, it will be seriously denied access。
Vi. Can a person transfer a remote, face-to-face collection code
In principle, the personal static collection bar code is prohibited from being used for long-range non-face-to-face collections, and can apply for white-list management if there is a real need, but the central bank also requires careful determination of the conditions and size of white-list access, the duration of the personal static receipt code, the number of times used and the transaction limits, so this means that most people may not be able to pass through white-list approval, and if there is a remote transfer, the static collection code will not be recommended, but rather a transfer, for example。
Vii. Is the personal dynamic collection barcode previously kept on screen still working
According to the central bank document, the regulation of the personal dynamic collection bar code, which is stored by means of screen downloads, refers to the regulations governing the enforcement of the individual static collection bar code, so that if it is to be used in the business, it is also required to replace it with a specialized business code。
Ms. Kavin concludes: this time, the restriction on individual static receipts is in fact an upgrade of the centralization system that has highlighted the salient problems that have emerged from the country's mobile payments over the past few years, thereby increasing the regulation of mobile payments。
It is well known that many of the previous forms of fraud have been used to cheat money by defrauding victims of code transfers, and that many others have resorted to the merchants' 2-dimensional code for multiple transfers of unidentified funds to escape custody
For those who want to plan illegal taxation through their own households, it's a big hit
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A loner and an owner
Suspended! Payment of treasures/wiss mail is checked
Compensatory tax + fine + sentence
Case i:
A technology company in shenzhen collects income through the payment of treasure accounts and company accounts, resulting in a shortfall of income of rmb 34,111. 85 million, resulting in a reduction of vat of rmb 5,712. 4 million and urban maintenance and construction tax. In addition, the tax administration, by means of an approved collection, identified the company as having contributed $37. 43 million less to corporate income tax。
Eventually, the company was fined 50 per cent, totalling $32,432,277. 46。
Case ii:
An information consultancy firm in the city of jiangmen, which is verified and charged account fees through micro-intelligence, private accounts or in cash, receives $2. 81 million in hidden revenues and ultimately pays $850,000 and a fine of $420,000。
Case iii:
A company in guangdong chuhai collects the customer's renovations using its employees ' private accounts, micro-credit, payment of treasures, cash, etc., and does not enter the company's accounts. At the same time, the company hired an external accountant to file a tax only on the basis of a small accounting of the company's accounts。
After inspection, the company evaded the payment of value added tax (vat) of rmb 184,989. 06, the city building tax of rmb 12,949. 23 and the total tax theft of rmb 197,938. 28, and the tax evasion of the company accounted for 97. 49 per cent of tax payable。
Finally, the company's legal representative, zhang hoi, was sentenced to 10 months ' imprisonment and a fine for one or each of the financial officers。
Attention! We have to pay for it
The risk is huge
It is easy for many units to collect money using twitter and the payment of treasures, but do not ignore the risks
1. Vat risk
Risks of corporate income tax
Risks of personal income tax
There is a risk that employees will be paid through micro-credit and the payment of treasures, and there will be a risk that a tax will not be reported or a tax will be deliberately evaded. There is also a tax issue to be addressed in the case of letters, the payment of red bags, and it is important to distinguish between different situations that determine whether and how to pay a tax。
Corporate risk management
There is also a risk in corporate governance through the use of micro-credit and the payment of treasures。
5. Infinite joint and several liability of shareholders
A company that uses its shareholders ' personal accounts for long periods of time to collect payments can easily create a public-private divide, and shareholders have unlimited joint and several responsibilities to use their personal assets to pay down company debts if an enterprise becomes insolvent。
How can we avoid the risk of misgivings and the payment of treasures
While there are risks associated with micro-credit and the payment of proceeds, enterprises can effectively avoid risks if they are best managed and regulated, properly declared income and taxed
Is the payment of the money a non-cash payment
How do we do it
1. Are the proceeds of the payment of treasures non-cash payments
According to the analysis of the basic concept of the pre-customs tax credit scheme by the department of income tax of the directorate-general of taxes, payment certificates paid by non-cash means are a relatively broad concept, ranging from various types of payment vouchers for financial institutions, such as banks, to third-party payments of bills or payment vouchers, such as payment of treasures, micro-credit payments, etc。
In practice, there are three situations in which the payment is made in cash and the enterprise income tax is increased:
2. How do we account for the value of the money
Since 2021
Personal bank receipts are higher than that. Be careful
Businesses also need to be aware that large public-to-public and private-to-private transfers are also monitored
In short, nine types of businesses are easy to target
Of course, not all public-private transactions are non-compliant, and there are eight situations in which the bold turn can be assured, as shown in the following figure:
Have you learned? Have you learned to give mr. Kavin a compliment and watch
Source: according to the accountant, zhang hee-ting is accounting, taxes, taxes, taxes
Relevant
Attention all self-employed and single companies! Effective october 1st, they have to pay their bills and pay their taxes like this
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