税务严打骗享小微企业所得税优惠，曝光作案手法

Core Points - Several companies are manipulating costs to keep taxable income below 3 million yuan to qualify for small and micro enterprise tax benefits [1][2] - The Chinese government offers a 5% corporate income tax rate for small and micro enterprises, which is significantly lower than the standard 25% rate [1] - Tax authorities are intensifying efforts to crack down on fraudulent claims for tax benefits [1][2] Group 1: Tax Fraud Cases - Sichuan Renyuan Medical Technology Co., Ltd. was found to have issued fake invoices totaling over 5.46 million yuan for "planning service fees" to reduce taxable income [2] - The company also created fictitious employees to inflate salary expenses by 2.23 million yuan, resulting in a tax underpayment of 1.23 million yuan [2] - The total penalties and back taxes for Renyuan Medical amounted to 2.21 million yuan, which have been collected by tax authorities [2][4] Group 2: Legal Consequences - The Criminal Law stipulates severe penalties for issuing fake invoices, with potential prison sentences ranging from three years to life, depending on the severity of the fraud [3] - Longyan Yiyihui Enterprise Management Consulting Co., Ltd. was also found to have inflated sales figures and repeated billing to lower taxable income to 2.96 million yuan, thus fraudulently claiming tax benefits [3][4] - The total tax underpayment for Yiyihui was 3.34 million yuan, with penalties totaling 4.72 million yuan imposed by tax authorities [4] Group 3: Compliance and Awareness - The tax authorities emphasize the importance of legal compliance in enjoying tax benefits and urge businesses to understand the requirements of tax policies to avoid misapplication [5]