税务部门首次详细披露涉税中介违法违规案件|搡BBB搡BBBB搡BBBB
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7月30日,山西阳泉、内蒙古兴安盟、安徽滁州、黑龙江牡丹江等地税务部门依法查处并曝光4起涉税中介机构及从业人员违法违规案件。这是税务部门首次对涉税中介违法违规案件进行详细披露。
从此次曝光内容看,有的中介机构指使员工虚假注册、购买空壳企业,并虚构业务链条虚开增值税发票;有的中介机构伙同虚开发票团伙办理注册登记、资金周转、发票领用等全流程服务,充当“技术帮凶”;有的中介机构在被代理公司不知情的情况下,冒用被代理公司身份对外虚开增值税发票,偷逃税款。
值得关注的是,此次曝光案例中还有一起代理办税人员与两名税务人员内外勾结虚开增值税发票的案件。最终两名税务人员被开除党籍、开除公职,并被依法判处有期徒刑。
曝光案件中所涉下游接受虚开增值税专用发票的企业均已被立案检查。
目前,我国超1亿户涉税经营主体中,中小企业占绝大多数,基本都有代理记账等涉税服务需求。安徽财经大学财政与公共管理学院副教授邹蓉表示,广大经营主体在秉持合规经营原则的同时,选择涉税中介服务时,切不能被所谓的“节税妙招”所蒙蔽,而应全面考察中介机构的资质、信誉、专业能力和服务质量。
今年5月,《涉税专业服务管理办法(试行)》正式施行,《办法》明确了涉税专业服务机构的执业边界、行为准则和法律责任,引导涉税专业服务机构合规执业,又着力强化监管惩戒。
“涉税中介机构不能成为违法行为的‘帮凶’、不法分子的‘白手套’。”内蒙古财经大学经济学院院长刘成龙表示,对企业而言,在选择涉税中介时,应优先核查其是否纳入税务机关备案名单、信用等级是否达标。
国家税务总局相关部门负责人表示,税务部门将进一步支持和规范涉税专业服务行业发展,并依法依规严肃查处涉税中介违法违规行为,切实维护法治公平的市场秩序,保障国家税收安全和纳税人合法权益。
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