诚信纳税是“必修课”（财经观）

Core Viewpoint - Tax compliance is not optional but a mandatory requirement for all business entities, emphasizing the need to integrate compliance into every aspect of business decision-making [1][3]. Group 1: Tax Evasion Cases - The tax authorities have recently exposed two cases of "escape-style" tax evasion, marking the first time such cases have been publicly disclosed [1]. - Both cases involved companies concealing income to evade tax obligations and attempting to escape by deregistering, which ultimately led to their registration being restored, requiring them to pay back taxes, late fees, and fines [1]. Group 2: Legal Framework and Compliance - According to Article 16 of the Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China, businesses must settle all tax obligations before deregistering [2]. - Attempting to sever the responsibility chain through deregistration reflects a disregard for tax laws, as such actions will eventually be uncovered and penalized [2]. Group 3: Tax Authority's Stance - The tax authorities have significantly increased the disclosure of tax-related violations this year, including cases involving tax intermediaries, individual taxpayers, and fraudulent tax benefit claims [2]. - The exposure of typical cases demonstrates the tax authorities' zero-tolerance approach towards tax violations, reinforcing their commitment to maintaining a fair and just tax economic order [2]. Group 4: Role of Tax Intermediaries and Compliance Culture - Tax intermediaries are expected to assist businesses in handling tax matters legally and promote tax compliance [3]. - MCN institutions, responsible for calculating income for online streamers and withholding taxes, play a crucial role in the sustainable development of the industry and the healthy ecosystem of live streaming [3]. - Businesses and individuals must recognize that tax incentives are designed to benefit enterprises and the public, and abusing these incentives undermines the rights of compliant taxpayers [3]. Group 5: Collaborative Tax Governance - The collaborative approach to tax governance is becoming clearer, with the application of big data analysis significantly enhancing enforcement efficiency [3]. - Businesses are urged to abandon any notion of evading taxes and to fully comply with tax obligations, integrating compliance into every aspect of their operations for sustainable growth [3].