"逃逸式"注销偷税案曝光，两起案件涉税金额超4200万元

Core Viewpoint - The tax authorities are intensifying efforts to combat "escape-style" company deregistration aimed at evading tax payments, highlighting that such actions will not go unpunished [1][5]. Group 1: Case Studies - Yu Fei Food Company in Shandong was found to have underreported VAT by 2.0515 million yuan and failed to withhold personal income tax of 208,600 yuan from employee dividends between 2017 and 2019, subsequently applying for deregistration in 2021 [1][2]. - Shanghai Wu Han Import and Export Company was discovered to have concealed sales income of 257 million yuan and failed to report taxes amounting to 39.8374 million yuan from 2021 to 2023, also applying for deregistration in 2023 [3]. Group 2: Legal Framework - The "Tax Collection and Administration Law of the People's Republic of China" allows tax authorities to pursue unpaid or underpaid taxes without a time limit, countering the notion that deregistration can shield companies from tax liabilities [3][4]. - The "Implementation Rules of the Tax Collection and Administration Law" stipulate that companies must settle all tax obligations before deregistration, ensuring compliance with tax duties as a prerequisite for lawful market exit [4]. Group 3: Regulatory Response - Tax authorities, in collaboration with market supervision and administrative approval departments, are empowered to revoke deregistration and restore tax registration for companies attempting to evade tax through deregistration [2][4]. - The tax authorities emphasize that any attempt to evade tax obligations through "escape-style" deregistration will lead to legal consequences, reinforcing the commitment to maintaining a fair tax environment [5].