最高法：继续加大对危害税收征管犯罪的打击力度

Core Viewpoint - The Supreme People's Court emphasizes the need to strengthen the crackdown on tax-related crimes, which harm national tax interests and disrupt economic order, while also indicating a shift from "invoice-based tax management" to "data-driven tax regulation" [1][2][3] Group 1: Tax Crime Types - The typical cases highlighted include tax evasion through accepting fraudulent VAT invoices, which results in significant losses to national tax revenue [2] - Tax evasion and tax fraud are distinguished by their intent and impact, with tax fraud being more severe and warranting stricter penalties [2] - The use of "yin-yang contracts" for tax evasion is noted for its increased concealment and difficulty in detection, posing a significant threat to tax revenue [3] Group 2: Legal and Regulatory Response - The Supreme People's Court plans to enhance the uniformity of judicial standards and improve case handling efficiency in addressing tax-related crimes [1][3] - The court has actively adjudicated various tax-related criminal cases, reinforcing the protection of national tax security [3] - A strong message is sent to society regarding compliance with tax laws and integrity in business practices through the legal repercussions of tax evasion [3]