首次披露“新三样”领域偷骗税案件 以税收公平助力“反内卷”

Core Viewpoint - The exposure of tax evasion cases in the "New Three Items" (new energy vehicles, lithium batteries, solar cells) sector highlights the need for compliance and integrity in a rapidly growing industry, emphasizing that companies should focus on innovation rather than exploiting tax loopholes [1][2][3]. Group 1: Tax Evasion Cases - The National Taxation Administration revealed two tax evasion cases in the "New Three Items" sector, marking the first disclosure of such violations in this field [1]. - Jiangxi Nan's Lithium Battery New Materials Co., Ltd. was found to have improperly claimed R&D tax deductions by including non-R&D personnel's salaries, resulting in a tax penalty of 5.719 million yuan [2]. - A criminal gang led by Lin Jiayang was discovered to have fraudulently obtained export tax refunds amounting to 149 million yuan by misrepresenting products, leading to severe legal consequences for the involved parties [3]. Group 2: Impact on Industry Development - Tax evasion undermines the intended purpose of tax incentives designed to foster innovation and disrupts the fair tax environment, contributing to chaotic competition and overcapacity in the industry [2][3]. - The illegal activities not only distort market mechanisms but also harm compliant businesses, threatening the overall health of the "New Three Items" sector [1][2]. Group 3: Regulatory and Policy Recommendations - The central government emphasizes the importance of strict enforcement against tax evasion to ensure that tax benefits reach companies genuinely focused on innovation and quality improvement [4][5]. - Experts suggest that optimizing the policy framework is essential to prevent overcapacity and promote high-quality development, advocating for adjustments in fiscal subsidies and tax incentives based on industry dynamics [6].