“开票经济”，为何要严查？

Core Viewpoint - The national tax work conference held on January 28, 2026, emphasized the need to address issues related to "invoice economy" and illegal tax-related practices to maintain a sound economic tax order and better serve the construction of a unified national market [1] Group 1: Understanding "Invoice Economy" - "Invoice economy" refers to a situation where local governments attract shell companies that lack real operations by offering financial incentives, creating a false economic prosperity through digital manipulation [2] - This model leads to fiscal circularity and tax revenue loss, as local governments may return excessive portions of tax revenue to attract these shell companies, resulting in a cycle where legitimate businesses suffer while the state loses tax revenue [2] - The practice undermines fair market competition, as compliant businesses bear the full tax burden while shell companies gain undue advantages through illegal financial returns, leading to a scenario where "bad money drives out good" [2] Group 2: Risks and Consequences of "Invoice Economy" - "Invoice economy" provides opportunities for criminal activities, where gangs register shell companies to fraudulently claim financial subsidies and tax returns, creating a black market chain of "registration - invoicing - virtual issuance - collection" [3] - This approach does not generate real industries, jobs, or high-quality development, as inflated GDP and fiscal data misrepresent the actual economic situation, potentially misleading macroeconomic decisions and causing neglect of core issues like industrial cultivation and public welfare [3] - To foster genuine economic growth, it is essential to shift the focus from mere numerical achievements to real tax contributions, job creation, and industrial development, while enhancing regulatory frameworks to monitor and penalize illegal financial practices [3]