税务部门高度关注！“拆分收入”偷税遭严打

Core Viewpoint - The tax authorities are intensifying efforts to combat tax evasion through income splitting, which has become a significant focus due to the economic downturn and the introduction of tax incentives for small and micro enterprises [2][5]. Summary by Sections Tax Evasion Cases - Three typical cases of tax evasion through income splitting were exposed, revealing that the final tax payments made were 1.5 to 2.3 times the amount of tax evaded [1][5]. - The tax authorities have identified at least seven similar cases of income splitting this year, indicating heightened scrutiny on this method of tax evasion [2]. Tax Incentives for Small Enterprises - China has implemented a series of tax incentives to support small and micro enterprises, including a reduced corporate income tax rate of 5% for small profit enterprises until the end of 2027, and a reduction in VAT rates for small-scale taxpayers [2]. Specific Cases of Tax Evasion - Guangxi Gugu Dog Business Secretary Co., Ltd. was found to have split its income among related companies to qualify for tax benefits, resulting in a total tax shortfall of 1.1894 million yuan, with penalties totaling 2.6467 million yuan [3][4]. - Anshun City’s tax bureau discovered that a company used shell individual businesses to evade taxes, leading to a tax shortfall of 2.4977 million yuan and penalties of 3.9279 million yuan [4]. - Ningbo's tax bureau uncovered that an individual registered multiple businesses to falsely claim personal income tax benefits, resulting in a tax shortfall of 3.4592 million yuan and penalties of 5.1888 million yuan [4]. Tax Authority's Approach - The tax authorities are leveraging big data to identify tax evasion risks, emphasizing a data-driven approach to tax enforcement [5]. - The tax authorities stress that legal compliance in tax payments is fundamental for business survival, and any fraudulent actions undermine the intended benefits of tax policies [5].