两起偷税案件曝光！专家：企业“注销登记”逃避纳税义务行不通

Core Viewpoint - The tax authorities have exposed two cases of "escape-style" tax evasion through fraudulent company deregistration, highlighting the misuse of deregistration processes to evade tax obligations [1][2][4]. Group 1: Tax Evasion Cases - Shanghai Wuhuan Import and Export Co., Ltd. concealed sales income of 257 million yuan and failed to pay taxes totaling 39.8374 million yuan during its operation from 2021 to 2023, subsequently applying for deregistration in 2023 [1]. - Juxian County Yufei Food Co., Ltd. evaded 2.0515 million yuan in value-added tax and failed to withhold personal income tax of 208,600 yuan from employee dividends between 2017 and 2019, applying for deregistration in 2021 [2]. Group 2: Legal Framework and Consequences - The tax authorities can recover unpaid taxes and impose penalties regardless of the company's registration status, as per the Tax Collection and Administration Law [2][3]. - The law mandates that companies must settle all tax obligations before applying for tax deregistration, emphasizing that deregistration does not absolve tax responsibilities [3][4]. Group 3: Expert Opinions - Experts assert that the notion of using deregistration to escape tax liabilities reflects a misunderstanding of tax law, and such actions will ultimately be penalized [3][4]. - The coordinated efforts of tax authorities and related departments to combat fraudulent deregistration are aimed at maintaining a fair and orderly tax environment [4].