Ningxia Yadong Chemical Company Tax Facts Have Been Investigated
Recently, Zhongwei City, the Internal Revenue Service on Ningxia Yadong Chemical Co., Ltd. 2013-2015 implementation of the tax law to check the facts are as follows:
The company in 2013 will be a car to the account, without provision for value-added tax output tax, not for fixed assets clean-up processing. The company in 2013 to purchase foam without obtaining valid notes, but the cost of the enterprise income tax is charged before.
In accordance with the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection, the enterprise has constituted tax evasion. In addition to recovering less paid VAT of RMB1,053.33 and enterprise income tax of RMB7,643.27, the enterprise also imposes a fine of RMB10848.3.
In 2013, the company purchased the temporary assessment of foam coal accounted for as of May 31, 2014 has not yet obtained a valid note, according to relevant state regulations, the taxpayer fails to pay tax within the prescribed time limit, withholding agent fails to comply with the prescribed period The tax authorities shall, in addition to ordering the payment of the deadline, pay the late fee of 5 / 10ths of the total amount of the late-payment tax from the date on which the overdue tax is due.