涉案金额上亿元！税务部门首次公布“新三样”领域偷骗税案件

Core Viewpoint - The National Taxation Administration of China has exposed two tax evasion cases in the "New Three Types" sector, highlighting the need for compliance and integrity in emerging industries [1][2]. Group 1: Tax Evasion Cases - The first case involves Jiangxi Nan's Lithium Battery New Materials Co., Ltd., which fraudulently claimed tax benefits by including non-research personnel's salaries, amounting to 6.6822 million yuan, in R&D expenses from 2021 to 2023 [2][3]. - The second case involves a criminal gang led by Lin Jiayang, which fraudulently obtained export tax refunds totaling 149 million yuan by issuing false invoices for "lead-acid batteries" disguised as "lithium batteries" from 2019 to 2022 [3][4]. Group 2: Tax Policy and Industry Impact - The Chinese government has implemented various tax incentives to support the rapid development of the "New Three Types" sector [5]. - However, some companies have exploited these incentives, undermining fair competition and disrupting the economic tax order, which poses a barrier to high-quality industry development [6]. - Strict enforcement against tax evasion in the "New Three Types" sector is essential to ensure that tax benefits reach companies focused on innovation and quality improvement, thereby promoting a healthier industry environment [6].