税务部门高度关注！“拆分收入”偷税遭严打

Core Viewpoint - The article highlights the crackdown by tax authorities on tax evasion practices involving income splitting to exploit tax benefits intended for small and micro enterprises. This practice has been increasingly scrutinized, with several cases reported in 2023, indicating a significant focus on compliance and enforcement by tax departments [3][7]. Summary by Sections Tax Evasion Cases - Tax authorities have exposed multiple cases of income splitting to evade taxes, with at least seven similar cases reported in 2023. This method has become a target for strict enforcement by tax departments [3][4]. - A specific case involved Guangxi Gugu Dog Business Secretary Co., Ltd., which split its income across multiple related companies to qualify for tax benefits, resulting in a total tax shortfall of 1.1894 million yuan and penalties totaling 2.6467 million yuan [4][5]. Methods of Evasion - Companies have been found creating shell entities to transfer income and avoid tax thresholds. For instance, Anshun City Century Wedding Banquet Co., Ltd. transferred excess income to shell accounts to remain under the tax reporting limits, leading to a tax shortfall of 2.4977 million yuan and penalties of 3.9279 million yuan [5][6]. - Another case involved an individual, Xia Anyang, who registered multiple individual businesses to falsely declare income and evade personal income tax, resulting in a tax shortfall of 3.4592 million yuan and penalties of 5.1888 million yuan [6]. Enforcement and Compliance - The tax authorities are utilizing big data to identify suspicious activities, with the recovered tax amounts often exceeding the original evaded amounts by 1.5 to 2.3 times, indicating that tax evasion is not only risky but also financially detrimental [6][7]. - A tax official emphasized that lawful tax payment is fundamental for business survival and that exploiting tax benefits through deceptive practices undermines fair competition and market order [7].