曝光偷骗税！税务部门首次披露“新三样”领域违法案件

Core Points - The National Taxation Administration has exposed two tax evasion cases in the "New Three Samples" sector, marking the first disclosure of illegal activities in this area by tax authorities [1][2][3] Group 1: Tax Evasion Cases - The first case involves Jiangxi Nanshi Lithium Battery New Materials Co., Ltd., which fraudulently claimed tax benefits by including non-research personnel's salaries (totaling 6.6822 million yuan) as research expenses from 2021 to 2023, resulting in a penalty of 5.719 million yuan [1] - The second case involves a tax fraud gang led by Lin Jiayang, which manipulated 11 companies to issue false invoices for "lead-acid batteries" and exported them as "lithium batteries," fraudulently obtaining 149 million yuan in export tax refunds from 2019 to 2022. Lin Jiayang received a prison sentence of 12 years and 6 months, along with a fine of 70 million yuan [2] Group 2: Tax Policy and Compliance - The government has implemented a series of tax incentives in the "New Three Samples" sector to support rapid development, but some entities have abused these benefits, undermining the original intent of promoting innovation and creating an unfair tax environment [3] - The tax authorities emphasize that legal compliance is essential for enjoying tax benefits and are committed to supporting compliant businesses while strictly enforcing tax laws to maintain a fair market order [3]