少数“新三样”企业边享受优惠扶持边偷税 税务总局首次曝光

Core Viewpoint - The National Taxation Administration has exposed two tax evasion cases in the "new three samples" sector, emphasizing that any attempts to undermine tax fairness and disrupt market order through tax fraud will be severely punished [1][2][3] Group 1: Case Summaries - The first case involves Jiangxi Nanshi Lithium Battery Materials Co., Ltd., which fraudulently claimed tax benefits by improperly including non-research personnel's salaries as R&D 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 1.49 billion yuan by misrepresenting non-refundable "lead-acid batteries" as refundable "lithium batteries" [2] Group 2: Industry Context - Despite the implementation of tax incentives to support the rapid development of the "new three samples" sector, some entities have engaged in tax fraud, undermining the intended benefits of these policies [3] - The actions of these entities not only harm compliant businesses but also distort market mechanisms and disrupt fair competition, leading to overcapacity in the industry [3] - Experts emphasize the importance of adhering to legal boundaries and focusing on innovation and market expansion rather than exploiting tax compliance loopholes [3]