国家税务总局：以税收公平助力反“内卷”

Core Viewpoint - The "New Three Items" (electric vehicles, lithium batteries, photovoltaic products) have seen rapid development due to tax incentives, but there is an increasing trend of tax fraud and abuse within this sector, prompting the need for stricter regulation and compliance [1][2] Group 1: Tax Fraud and Compliance Issues - The State Taxation Administration has exposed two cases of tax fraud in the "New Three Items" sector, marking the first disclosure of such violations in this area [1] - Some businesses are using the "savings" from tax incentives to lower prices, leading to excessive competition and harming compliant enterprises, thus disrupting fair market order [1] Group 2: Policy and Market Implications - The Central Political Bureau meeting emphasized the need to advance the construction of a unified national market and optimize market competition order, advocating for legal governance of disorderly competition [1] - Experts suggest that companies in the "New Three Items" sector should focus on technological innovation and market expansion rather than exploiting tax compliance loopholes [1] - Stricter enforcement against tax fraud is seen as essential for ensuring that tax benefits reach companies genuinely focused on innovation and quality improvement, which is crucial for the long-term healthy development of the industry [1] Group 3: Industry Development and Future Directions - The "New Three Items" industry has experienced significant growth due to supportive policies, but it now faces challenges such as "involution" competition and weakened profitability, necessitating the optimization of incentive policies [2] - Adjustments to fiscal subsidy standards and tax incentives should be made based on industry development stages, technological advancements, and cost changes to promote a shift from "policy-driven" to "innovation-driven" growth [2]