“新三样”领域2起偷骗税案件曝光！产业发展越火热，企业越要坚守合规底线

Core Viewpoint - The Chinese government has implemented a series of tax and fee preferential policies to support the development of the "new three items" (electric passenger vehicles, lithium batteries, and solar batteries), but recent tax fraud cases in this sector highlight the need for compliance and integrity in tax practices [1][2]. Group 1: Tax Fraud Cases - The State Taxation Administration disclosed two tax fraud cases in the "new three items" sector, marking the first public exposure of such violations, emphasizing that any attempts to undermine tax fairness will face severe penalties [1]. - Jiangxi Nanshi Lithium Battery New Materials Co., Ltd. fraudulently claimed tax benefits by improperly including non-research personnel's salaries (totaling 6.6822 million yuan) as research expenses from 2021 to 2023 [1]. - Another case involved a tax fraud gang that obtained 149 million yuan in illegal export tax refunds by misrepresenting lead-acid batteries as refundable lithium batteries [1]. Group 2: Industry Implications - The crackdown on tax fraud in the "new three items" sector is expected to create a fair tax environment, enhance market rules, and promote healthy industry growth, ultimately improving overall competitiveness and curbing excessive competition [2]. - The misuse of tax incentives by some companies not only disrupts economic order but also hinders high-quality development in the industry, necessitating a shift from policy-driven to innovation-driven growth [2][3]. - Experts suggest that optimizing tax policies and adjusting fiscal subsidies based on industry development stages and cost changes is essential for fostering sustainable growth in the "new three items" sector [2].