“新三样”领域偷骗税受严惩

Core Insights - The National Taxation Administration has exposed two tax evasion cases in the "new three items" sector (electric vehicles, lithium batteries, and photovoltaic products), marking the first disclosure of illegal activities in this area [1][2] - The cases highlight the misuse of tax incentives intended to support innovation and market growth, with companies engaging in fraudulent practices to gain unfair advantages [3][4] Group 1: Tax Evasion Cases - Jiangxi Nanshi Lithium Battery New Materials Co., Ltd. improperly claimed R&D expenses of 6.6822 million yuan, leading to a tax recovery and fines totaling 5.719 million yuan [1] - A tax fraud ring led by Lin Jiayang manipulated 11 companies to export non-refundable "lead-acid batteries" as refundable "lithium batteries," resulting in a fraudulent claim of 149 million yuan in export tax refunds [2] Group 2: Industry Implications - The "new three items" sector has seen rapid growth due to favorable tax policies, but some companies are exploiting these incentives, undermining fair competition and disrupting the economic order [3][4] - Experts emphasize the need for regulatory adjustments to ensure that tax incentives promote genuine innovation rather than enabling tax evasion, advocating for a shift from "policy-driven" to "innovation-driven" growth [3][4]