借“锂电池”出口骗税上亿元！19人被判刑

Core Points - The article highlights the crackdown on tax evasion in the "new three items" sector, specifically targeting the lithium battery industry and related companies [1][2][3] - The tax authorities have identified significant fraudulent activities, including the issuance of false invoices to claim export tax refunds [1][2] - The government aims to ensure that tax incentives benefit companies genuinely focused on innovation and quality improvement, rather than those exploiting the system [3] Group 1: Tax Evasion Cases - A criminal gang led by Lin Jiayang was found to have defrauded the government of 149 million yuan in export tax refunds by misrepresenting products [1] - The Shenzhen tax bureau has recovered the fraudulent tax refunds and imposed penalties, with Lin Jiayang receiving a prison sentence of 12 years and 6 months [1] - Another case involved Jiangxi Nanshi Lithium Battery New Materials Co., which improperly claimed tax deductions by including non-research personnel in R&D expenses, resulting in a penalty of 5.719 million yuan [2] Group 2: Government Response and Policy Implications - The tax authorities have publicly disclosed these cases to highlight the misuse of tax incentives in the "new three items" sector, which includes electric vehicles, lithium batteries, and photovoltaic products [2] - The government emphasizes that tax incentives are intended to support genuine innovation and development, and the misuse of these incentives undermines fair competition and market order [3] - Future efforts will focus on enforcing tax laws strictly to prevent tax evasion and ensure that benefits from tax policies reach companies committed to technological advancement and quality enhancement [3]