1. An official report, pharmaceutical companies involved in the case of over 100 million false invoices
Recently, according to the official account "Ping An Luhe", the Economic Investigation Team focused on cracking down on economic crimes and was responsible for investigating a case of falsely issuing special value-added tax invoices and arresting one criminal suspect, involving the amount of falsely issuing special value-added tax invoices of approximately 130 million RMB.
The Luhe Public Security Economic Investigation Brigade was assigned by the Municipal Bureau to investigate and deal with the case of a Luhe Pharmaceutical Co., Ltd. suspected of falsely issuing special value-added tax invoices.
After receiving the case, the brigade took immediate action and organized police forces to carry out investigations. The police arrested one of the suspects, Zhang Mou, and brought him to justice.
After investigation, the suspect Zhang Xuan was employed as Lu He by Hong Moucong (was criminally detained by the Rongcheng Branch of the Public Security Bureau of Jieyang City on March 5, 2021, on suspicion of falsely issuing special value-added tax invoices) during one year. The person in charge of finance of a pharmaceutical company.
Knowing that the company has no actual cargo operations and inconsistent data on purchases and sales of goods, it still acts as an agent for the company’s bookkeeping, taxation, and issuance of value-added tax invoices. The cumulative amount of false value-added invoices involved is about 130 million yuan, resulting in Major national tax losses.
A fiscal and taxation expert pointed out to Cyberland that most of the false opening cases are qualitative reasons similar to this, and there is a relatively frequent report of "return of funds" involving false openings and being punished or handed over to the police.
2. The financial and taxation issues of pharmaceutical companies have triggered a new round of attention
As the Ministry of Finance officially notified the results of the accounting information quality inspections of 77 pharmaceutical companies, the financial and taxation issues of pharmaceutical companies have aroused a new round of attention.
According to the announcement, some pharmaceutical companies have the following problems: one is the use of false invoices and bills to arbitrage funds for external use; the second is fictitious business matters or the use of medical promotion companies to arbitrage funds; the third is other accounting problems such as irregular accounting books.
Also, fiscal and taxation professionals pointed out to Cyberland that from the notification of the results of the administrative penalties imposed by the Ministry of Finance on 19 pharmaceutical companies, many pharmaceutical companies have false expenditures. One of the notified pharmaceutical companies has involved The value-added tax invoice with the value of RMB 100 million is inconsistent with the query result of the national value-added tax invoice inspection platform of the State Administration of Taxation.
As the Ministry of Finance’s notification mentions that clues to issues that fall within the scope of other departments’ responsibilities should be handed over to the public security, taxation, banking, and insurance supervision and other departments for investigation and handling, and follow-up and coordination should be a done-a person from finance and taxation pointed out that the Ministry of Finance The relevant pharmaceutical companies in the round of notifications will also face practical problems such as tax reimbursement in the future.
According to the Announcement of the State Administration of Taxation "List of "First Violation and Non-Punishment" of Tax Administrative Penalties", for the first occurrence of the items listed in the following list with minor consequences, the time limit for voluntarily correcting before the tax authority finds it out or ordering the tax authority to make corrections within a time limit In case of internal correction, no administrative penalty shall be imposed. In other words, the punished companies may face problems such as tax reimbursement, but they may not be punished.
The above-mentioned people bluntly said that the reason behind it is that under the background of the high homogeneity of products of some pharmaceutical companies and the lack of clinical value and competitiveness, the pharmaceutical industry companies have poor access to the hospital terminal, the main channel of the drug market, and they are highly dependent on it. Distributors and other promoters help them knock on the door of the hospital market in many places across the country to achieve admission and increase in volume, and these require corresponding public relations costs.
Once the product rebate is cut off, there may be no sales immediately. "However, the secret deduction of relevant personnel is involved in the crime of commercial bribery, and the secret deduction of pharmaceutical companies will face huge financial and tax non-compliance pressure."
3. Pharmaceutical companies face normalization of fiscal and tax inspections
The accounting information quality inspection of 77 pharmaceutical companies is the first joint financial and accounting supervision inspection attempted by the Ministry of Finance and the Medical Insurance Bureau. The relevant person in charge of the Supervision and Evaluation Bureau of the Ministry of Finance told Cybernet that the quality of accounting information carried out by the Ministry of Finance and the National Medical Insurance Bureau in 2019 The inspection, the practical effect is very good, if the corresponding inspection will be carried out this year, a notice will be issued as soon as possible.
How the 77 pharmaceutical companies were selected before is also indicative of the possible new round of inspections.
The relevant person in charge of the Supervision and Evaluation Bureau of the Ministry of Finance pointed out to Cyberland that the pharmaceutical companies under inspection are mainly selected according to the principle of double randomness and one openness, which is completely random. However, the size of the company is indeed selected in the process of selection. A certain layering.
It is also worth noting that on March 24, the General Office of the CPC Central Committee and the State Council issued the "Opinions on Further Deepening the Reform of Tax Collection and Administration", which clearly stated that the 14th Five-Year Plan will realize the transformation of the supervision of enterprises from "tax administration by invoices" to "Accurately administer taxation with big data", the tax bureau will realize data sharing with regulatory authorities such as industry and commerce, statistics, quality supervision, labor and cooperatives, foreign affairs management, public security, education, civil affairs, development and reform, banking, science and technology, industry and information technology, and drug supervision.
The above-mentioned professionals pointed out to Cyberland that by then, pharmaceutical companies' revenue, expenses, sales, inventory, etc. will not only be compared with industry data, but also with the same type, same region, and past corporate data to achieve big data automatic comparison.
Take, for example, the problems revealed in the administrative punishment results of 19 pharmaceutical companies notified by the Ministry of Finance. With the establishment of a national platform for electronic invoices (2021), similar to fuel, transportation, promotion, conference, consultation, etc. Invoices for high-risk business expenses will be accurately warned by big data, and the tax bureau will also accurately monitor and enforce the law.
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