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CAG计划修补消费税漏洞

CAG还指出了GST网络(GSTN)数据的不一致,例如应税价值和申报的纳税义务之间的差距。GSTN必须建立一个有效的审查和跟踪系统,以解决数据不一致的原因。有了一个强劲的GSTN,收入将显著增加。

审计长及审计长(CAG)审核销售税 政权截至2021年3月的财年出现了问题。这些问题包括退款的处理方式以及未能发现欺诈行为。系统弱点,如自动退税模块的缺陷、未经适当审查就批准向纳税人的可疑退税、缺乏监测出口收益实现的方法、重复支付商品及服务税退税等,正在得到解决。补救办法在于纠正业务规则、适当实施系统和技术,以及强有力地部署数据分析,这也将使税务当局的任意妄为最小化。然而,税率结构的频繁变化可能会扰乱商品及服务税体系。

中央消费税的百分比国内生产总值从2020财年的2.95%和2019财年的3.02%降至2021财年的2.79%。由于一些小故障正在被修复,财政收入已经恢复正常。审计小组的许多建议已被采纳,例如通过整合来自内部和外部系统的数据,如所得税(I-T)、对外贸易总局(DGFT)和企业事务部,以及涉及基于风险的回报选择的审查(就像it部门一样)。此外,还需要建立一个在退税相关模块中对高风险纳税人进行实时标记的系统,以避免虚假的进项税收抵免索赔,并建立一个适当的审计后退税模块,以改善监测。

CAG还指出了GST网络(GSTN)数据的不一致,例如应税价值和申报的纳税义务之间的差距。GSTN必须建立一个有效的审查和跟踪系统,以解决数据不一致的原因。有了一个强劲的GSTN,收入将显著增加。


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The Comptroller and Auditor General's (CAG<\/a>) audit of the GST<\/a> regime<\/a> for the year ended March 2021 flags problems. These include the way refunds are dealt with and failure to detect frauds. Systemic weaknesses such as deficiencies in the automated refund module, sanction of suspicious refunds to taxpayers without proper scrutiny, absence of a way to monitor the realisation of export proceeds, and double payment of GST refunds are being tackled. The remedy lies in the correction of business rules, proper implementation of systems and technology, and robust deployment of data analytics that will also minimise any arbitrariness by tax authorities. Frequent changes in the rate structure, though, can unsettle the GST system.

Central GST taxes as a percentage of
GDP<\/a> fell to 2.79% in FY2021 from 2.95% in FY2020 and 3.02% in FY2019. Collections have picked up this fiscal, as glitches are being fixed. Many of CAG's recommendations have already been acted upon, such as comprehensive profiling of the taxpayers by integrating data from both internal and external systems such as income-tax (I-T), Directorate General of Foreign Trade (DGFT<\/a>) and corporate affairs ministry, as well as scrutiny involving the risk-based selection of returns (just as in I-T). A real-time system of red-flagging high-risk taxpayers in the refund-related modules to avoid fake input tax credit claims, and a proper module for post-audit refunds to improve monitoring, are also in order.

CAG has also pointed to inconsistencies in the GST Network (GSTN) data, such as gaps between taxable value and declared tax liability. An effective review and follow-up system by GSTN to address the causes of data inconsistencies is a must. Revenues would go up significantly with a robust GSTN.

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