Nantong Chongchuan: "Big Data Crash" helps to push millions of yuan in taxes for recovery

In the case of private lending, the interest part of the execution funds shall pay personal income tax. However, in judicial practice, such tax levies are generally existed, causing tax loss. The Procuratorate of Chongchuan District, Nantong City, took the big data thinking as a traction. It summarized the law of cases from the case handling, and aggregated the "blind spot" and "loopholes" of personal income tax levies.

In May 2022, during the public interest litigation work in Chongchuan District, Nantong City, he found that in the case of a private lending execution case, Han had a huge amount of private loan interest income but did not pay personal income tax in accordance with the law. damage. After clue research and judgment, the procuratorial organs immediately carried out a preliminary investigation, retrieved the dossier from the court, and found that Han obtained more than 13 million yuan in May 2021 through civil lawsuits and mandatory execution procedures. In the year, the money in this money was as high as 7 million yuan.

Is such a high interest declaration to pay taxes? The procuratorial organs asked the tax authority and checked the withdrawal record of the deduction of the liquefied gas service company of the person who was executed. It was verified that Han did not pay personal income tax on the borrowing interest, and the execution company did not withdraw money.

In order to recruit the tax as soon as possible, on the basis of careful investigation, the Chongchuan District Procuratorate of Nantong City filed a case and issued a prosecution proposal before the tax department, and it was recommended that it imposed a personal income tax on the interest income of Han in accordance with the law in accordance with the law. Essence After receiving the prosecution proposal, the tax department asked Han to investigate and informed him that he had not declared the legal income tax to pay the personal income tax. In the end, Han took the initiative to declare and pay nearly 1.4 million yuan in tax in June 2022.

"The number of private lending cases is very large, and there is a blind area in the field of taxation in this field." However, it is not easy to find these "leakage fish". In order to solve the problem of supervision, on the basis of successful handling of cases in Chongchuan District Procuratorate in Nantong City, it started to build a big data supervision model of the interest income tax income tax of civil loan, and determine the clue of the case handling with the automatic comparison screening of the supervision model.

By analyzing the cases that have been handled, the procuratorial organs found that the common characteristics of such cases were: it occurred in the field of private lending, and after the court enforced the procedures, all the execution of the payment included interest. As a result, the procuratorate determined the three keywords such as "civil loan", "interest", and "notice of conclusion" and established a data supervision model. With the help of the referee document network research and judgment platform, it carried out feature comparison, and sorted out the 2021 -year -old district -related borrowing loan. After compulsory execution of 104 cases, compared with the data of the tax collection and management system, accurately found that 4 people got the execution funds and interest but did not declare taxes. Essence

In order to better promote the source governance of the case, led by the Chongchuan District Procuratorate, the tax authorities and the court actively explore the taxation mechanism for tax collection and management in private lending enforcement cases, and reached preliminary initials Opinions further standardize tax order.

"Using big data screening, comparison, collision, there are intersections and links between the information points of illegal crimes, and the problem clues can be clearly displayed. The legal supervision must be strong and the data must be combined." According to Sun Ya, the prosecutor of the Procuratorate of Chongchuan District, the institute has now implemented the "Procuratorate Strategy". By establishing the electronic evidence laboratory of the financial network case, the construction of a big data supervision model in multiple fields in public interest lawsuits, improving legal supervision capabilities, promoting the depth of social governance Hole problem solving.

(Wang Yingli Liu Zhiqiang)

Review: Pan Ruikai

Editor in charge: Xu Luping

- END -