Hands-on! The State Administration of Taxation, the Ministry of Public Security, Yanda Pharmaceutical Virtual Invoicing

Medical Network September 17th The State Administration of Taxation, the Ministry of Public Security, the General Administration of Customs, the People's Bank of China cracked down on 'fake business' virtual invoicing, the collapse of medical consulting companies is coming!

A few days ago, a national tax issued by the Hubei Provincial Bureau medicine In the Notice of Consultation on Special Risk Response Work in the Industry, the Audit Commission has characterized the behavior of such companies as 'passing money laundering', which has aroused strong concern in the industry! (See “Great Earthquake! Medical Consulting Company Cleaning?! Audit has determined 》).

The background of this incident comes from the August 2nd National Tax Administration and the Ministry of Public Security, the General Administration of Customs, and the People's Bank of China jointly deployed the 'two-year special action to crack down on VAT invoices and defrauding export tax rebates.'

With a zero-tolerance attitude, 'outcrop is hitting', targeted remediation, is aimed at the fact that there is no actual business operation only for virtual invoicing. enterprise ', there is no actual export only to defraud the tax rebate 'fake export', etc., pharmaceutical CSO is one of the fields.

After the issuance of the documents of the Hubei State Taxation Bureau, a micro-friend disclosed to Saibailan, it was started! Check the CSO, focus on four aspects, if the materials provided by the company can not prove innocent, the virtual invoicing is a nail--sentence, fine.

The CSO organization is required to have a business site and provide corresponding evidence, including: a copy of the fixed information account, own property, proof of the property; if it is a leased site, provide a lease contract; incubator incubator, provide a hatch contract.

CSOs are required to describe their business processes in detail and provide evidence of support, including:

“Description of the business development process”. Detailed description of the business process of providing consulting services, conference services, marketing service fees, advertising services, etc. to the pharmaceutical companies; the specific responsible personnel of each link must be specified in the description, with the ID number and company His position.

Internal management information of the company's business development, such as the company's internal business management norms or work requirements or the company's relevant provisions in the company's articles of association; If these are not, the company needs to provide a detailed description of the business development process.

Costs involved in the organization also need to provide supporting information, including:

If there is a service outsourcing behavior, provide a service outsourcing contract, a service outsourcing accounting voucher, a copy of the invoice issued by the trustee and a payment voucher;

If there is no service outsourcing behavior, the accounting vouchers for cost and expense, the relevant person's salary payment vouchers and the medical insurance social security payment vouchers.

The sales revenue obtained after the CSO provides services shall also provide a breakdown of the accounts, including:

Account details, including 'main business income', 'bank deposit', 'cash' and related subjects and 'sales expenses', 'sales cost' and other subjects corresponding to the copy of the detailed account.

The purchase and sale contract corresponding to the invoice being investigated, the accounting voucher, the invoice bookkeeping, and the proof of the service; the investigation of the invoice for the current VAT return; the name of the bank that opened the bank and the bank card number.

Provide information on the receipt of sales, including accounts receivable, accounts receivable, and the reasons for uncollected receivables.

According to statistics, as of now, there are 140,000 pharmaceutical CSO enterprises in the country, of which 49,413 are registered in 2017.

According to the statistics of Hubei State Taxation Bureau, from May to May 2018, there were 5,397 taxpayers in the pharmaceutical consulting industry in Hubei Province, involving a total amount of 3.09 billion yuan in invoices and a tax amount of 92.582 million yuan, of which 6,676 special invoices for value-added tax were issued, amounting to 530 million yuan. The tax amount is 15.727 million yuan, and 50,712 ordinary invoices for VAT are issued, the amount is 2.56 billion yuan, and the tax amount is 76.565 million yuan.

In a short period of time, the amount of invoicing has exploded, and it is inevitable that there will be suspected money laundering. According to the statistics of the CSO Alliance of Medicine, there are nearly 30,000 CSOs that are illegally missing. The Hubei national tax, even the national action, is affirmed. There will also be a group of companies disappearing.