国家税务总局 首次披露

Core Viewpoint - 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, emphasizing that any attempts to undermine tax fairness and market order through tax fraud will face severe penalties [1][2]. Group 1: Tax Evasion Cases - The first case involves Jiangxi Nanshi Lithium Battery New Materials Co., Ltd., which fraudulently claimed tax benefits by improperly including non-research personnel's salaries as research expenses, resulting in a tax penalty of 5.719 million yuan [1]. - The second case involves a tax fraud gang led by Lin Jiayang, which manipulated invoices to falsely claim export tax refunds for non-refundable products, resulting in a recovery of 149 million yuan in fraudulent export tax refunds and a penalty of 700 million yuan [2]. Group 2: Tax Policy and Compliance - The tax authorities emphasize that lawful tax payment is a legal obligation for businesses, and tax benefits must be enjoyed in compliance with the law [3]. - The tax department is committed to supporting compliant business operations and ensuring that tax policy benefits reach companies focused on technological innovation and quality improvement, while also preventing low-price and disorderly competition [3].