“逃逸式”注销偷税案曝光，两起案件涉税金额超4200万元

Core Viewpoint - The article highlights the issue of "escape-style" company deregistration in China, where companies attempt to evade tax responsibilities by deregistering, but are ultimately held accountable by tax authorities [4][6][7]. Group 1: Case Studies - Yu Fei Food Company in Shandong was found to have evaded VAT payments of 2.0515 million yuan and personal income tax of 208,600 yuan from 2017 to 2019, and applied for deregistration in 2021 to cover up these violations [2][3]. - Shanghai Wuhang Import and Export Company was discovered to have concealed sales income of 257 million yuan and failed to pay taxes amounting to 39.8374 million yuan from 2021 to 2023, also applying for deregistration in 2023 [4]. Group 2: Legal Framework - The Tax Collection and Administration Law of the People's Republic of China states that tax authorities can pursue unpaid or underpaid taxes without a time limit for cases of tax evasion, anti-tax, or tax fraud [4][5]. - The implementation rules of the Tax Collection and Administration Law require companies to settle all tax obligations before applying for tax deregistration, ensuring compliance with tax duties [5]. Group 3: Regulatory Response - The tax authorities, in collaboration with market supervision and administrative approval departments, can revoke the deregistration of companies that submit false materials or use fraudulent means to obtain deregistration [6]. - Tax authorities emphasize that any attempt to evade tax obligations through "escape-style" deregistration will lead to legal consequences, reinforcing the importance of compliance in maintaining a fair tax environment [7].