| 发布时间:2025-11-14 | 来源：国家税务总局宁波市税务局第一稽查局 | 字号:[大][中][小] | 打印本页 | 正文下载 46) 6 | | --- | --- | --- | --- | --- | | 索引号: | 11330200MB1941742H/2025-40654 | | | | | 发布机构; | 国家税务总局宁波市税务局 | | | | | 成文日期: | 2025-11-14 | 废止时间: | | | | 公开方式: | 主动公开 | 公开范围: | 面向社会 | | | 组配分类: | 通知公告 | 文件编号: | | | 我局依法对下列纳税人的税收违法案件调查完毕,已经作出行政决定,因无法以直接或委托等其他方式送达当事人,根据《中华人民共和 国税收征收管理法实施细则》第一百零六条的规定,现将税务处理决定和税务行政处罚决定公告如下: | 序号 | 纳税人 | 法定 | 违法事实 | 法律依据及相关决定 | 文书名称 | 文号 | | --- | --- | --- | --- | --- | --- | --- | | | 名称 | 代表人 | | | | | | 1 ...

Group 1 - The article discusses various scenarios of fraudulent invoice issuance, highlighting the illegal practices involved in creating invoices that do not reflect actual business transactions [3][5][7] - It emphasizes the role of intermediaries, such as "Li Ge," who facilitate these fraudulent activities by connecting parties intending to issue false invoices [6][7] - The article outlines specific cases where companies engage in tax evasion by purchasing inflated invoices from illegal intermediaries to reduce their tax liabilities [5][6] Group 2 - The article provides information on the preferential policies for the employment security fund for disabled individuals in Qingdao, effective from January 1, 2023, to December 31, 2027 [14][15] - It details the calculation methods for the employment security fund based on the employment ratio of disabled individuals, with specific percentages for different employment levels [14] - The article mentions that small and micro enterprises with 30 or fewer employees are exempt from paying the employment security fund during the same period [15] Group 3 - The article explains the tax implications for companies receiving rental income, particularly regarding the timing of tax obligations for value-added tax and corporate income tax [16][17] - It clarifies that rental income received in advance for multiple years must be reported and taxed in the month it is received [16] - The article also discusses the possibility of spreading the recognition of rental income over the lease term for tax purposes, in accordance with relevant tax regulations [17]

Group 1 - The article highlights the illegal practice of purchasing VAT invoices through "invoice fees," which can lead to serious legal consequences for companies involved [3] - Companies that accept fraudulent invoices may face administrative penalties and, if deemed criminal, could be subject to criminal prosecution [3] Group 2 - The article provides a warning about the risks associated with tax evasion and the importance of compliance with tax regulations [3]

Group 1 - The article defines "fake invoicing" as issuing invoices that do not match actual business activities, which is prohibited by the "Invoice Management Measures of the People's Republic of China" [2][4] - Common scenarios of fake invoicing include no actual business transactions, discrepancies in product names, and mismatched invoicing entities [3][4] - The penalties for fake invoicing can include confiscation of illegal gains, administrative fines ranging from 50,000 to 500,000 yuan depending on the amount involved, and criminal charges leading to imprisonment [4][5][7] Group 2 - The criminal law stipulates that issuing fake VAT invoices or those used to fraudulently obtain export tax refunds can result in imprisonment of up to three years or fines ranging from 20,000 to 200,000 yuan [5][6] - More severe penalties apply for larger amounts or particularly serious circumstances, with potential imprisonment of three to ten years or even life imprisonment [5][8] - Companies found guilty of such offenses may face fines and their responsible personnel may also be subject to imprisonment [7][8]

Group 1 - The article discusses tax incentives for military families engaged in individual businesses, specifically the exemption from personal income tax for three years upon obtaining a tax registration certificate [1][2]. - The exemption applies to military family members who have a certificate from a political organization at the division level or above [2][8]. - The policy does not require an application process; eligible individuals can enjoy the exemption automatically [3][9]. Group 2 - The article also outlines a value-added tax (VAT) exemption for military family members engaged in individual businesses, effective for three years from the date of tax registration [6][7]. - Similar to the personal income tax exemption, the VAT exemption requires a certificate from a political organization at the division level or above, and each family member can only enjoy the exemption once [8][9]. - The process for claiming the VAT exemption involves filling out the appropriate sections in the VAT tax declaration form, which can be submitted through electronic tax services or tax service halls [9].

Core Viewpoint - The article discusses tax relief policies aimed at supporting key groups in entrepreneurship, particularly focusing on small and micro enterprises and individual businesses, with specific benefits for impoverished populations and unemployed individuals [2][10]. Group 1: Eligible Groups - The policy targets specific groups including impoverished populations, individuals holding "Employment and Entrepreneurship Certificates," and those registered as unemployed for over six months [3][4]. - It also includes zero-employment families and unemployed individuals from families receiving urban minimum living security, as well as recent college graduates within their graduation year [4][5]. Group 2: Benefits Offered - From January 1, 2023, to December 31, 2027, eligible individuals engaged in individual businesses can deduct up to 20,000 yuan annually from their actual payable taxes, including VAT and personal income tax, for a period of three years [5][6]. - The deduction limit can be increased by up to 20% based on local government decisions [5]. Group 3: Conditions for Enjoying Benefits - If the annual tax payable is less than the deduction limit, the tax relief will be limited to the actual tax paid; if it exceeds the limit, the deduction will be capped at the specified limit [6]. Group 4: Application Process - Impoverished individuals can claim benefits when filing taxes with the tax authority [7]. - Other eligible groups must first apply for the "Employment and Entrepreneurship Certificate" before claiming benefits, with specific procedures outlined for recent graduates and unemployed individuals [8]. Group 5: Duration of Benefits - Individuals who have not fully utilized the three-year benefit period by December 31, 2027, can continue to enjoy the benefits until the three-year term is completed [9]. Group 6: Policy Basis - The policies are based on the announcement from the Ministry of Finance, State Taxation Administration, Ministry of Human Resources and Social Security, and Ministry of Agriculture and Rural Affairs regarding tax policies to support key groups in entrepreneurship and employment [10].

Core Viewpoint - The Guizhou Bofang National Medicine Development Co., Ltd. has been involved in a tax evasion case through the issuance of false agricultural product invoices, leading to significant tax underpayment totaling 2.49 million yuan [1][6]. Group 1: Tax Evasion Scheme - From 2021 to 2023, Bofang National Medicine used two cooperatives to issue 295 invoices for agricultural products, amounting to 25.1 million yuan, without any actual transactions [2][3]. - The tax authorities discovered that the cooperatives had no records of purchasing necessary materials for the claimed agricultural production, raising red flags [2][4]. - Investigations revealed that Bofang National Medicine made payments to the cooperatives, which were then funneled back to the company's representatives, indicating a circular flow of funds [3][6]. Group 2: Operational Control and Manipulation - The registered address of the cooperatives was the same as that of Bofang National Medicine, and the cooperatives' financial operations were controlled by the company's representatives [5][6]. - Bofang National Medicine established the cooperatives to create a façade for issuing invoices, manipulating the financial operations under the guise of legitimate business [5][6]. - The company used the lack of financial knowledge of the cooperative's representatives to gain control over their invoicing processes, further entrenching its fraudulent activities [5][6]. Group 3: Legal Consequences - The tax authorities have confirmed the fraudulent activities, leading to a penalty of 4.45 million yuan, including back taxes and fines [6]. - The case has been forwarded to law enforcement for further investigation, indicating the severity of the violations [6].

Core Points - The article discusses the tax evasion case involving Hebei Chuming Cultural Media Co., Ltd., a Multi-Channel Network (MCN) with 170 streamers, which failed to withhold personal income tax and engaged in fraudulent tax practices [1][2][4] Group 1: Tax Evasion Details - The company reported a total income of 160 million yuan over three years but did not withhold any personal income tax, which raised suspicions [4][6] - It was found that the company issued 447 fraudulent VAT invoices totaling 44.638 million yuan, significantly inflating its expenses [11][12] - The company improperly claimed small-scale micro-enterprise tax benefits, resulting in a tax shortfall of 12.6151 million yuan [12][14] Group 2: Legal Actions and Consequences - The tax authority imposed a total penalty of 20.1006 million yuan, including back taxes and fines for failing to withhold taxes [2][14] - The case has been referred to the public security authorities for further investigation, indicating potential criminal charges [2][14] - The tax authority emphasized the importance of compliance and the consequences of tax evasion, reinforcing the need for industry regulation [2][12]

Policy Regulations - Generally, individual consumers do not need to provide their ID number when requesting an invoice, except in specific cases [3][5] - According to the policy, when requesting a digital invoice that needs to be displayed in the personal invoice folder, the consumer must provide their name and ID number [3][4] Practical Example - If a consumer purchases clothing and does not wish to disclose their ID number, the merchant can still issue a regular VAT invoice. However, to view this invoice in the personal folder, the consumer must provide their name and ID number [5] Summary - If the invoice does not need to be collected in the personal folder, no ID number is required. If it does need to be collected, the ID number must be provided, allowing consumers to decide based on their needs [6]

Core Viewpoint - The article discusses the "three false" tax-related illegal activities, emphasizing the importance of compliance in business operations to avoid legal repercussions and maintain market order [2][3][4]. Group 1: Definition of "Three False" Tax-Related Illegal Activities - "Three false" tax-related illegal activities include: - "Fake enterprises" that exist solely to issue false invoices without actual business operations [5]. - "Fake exports" where companies fabricate export activities to fraudulently claim export tax refunds [9]. - "Fake declarations" involving false reporting to illegally obtain tax benefits or evade taxes [10]. Group 2: Characteristics of "Three False" Tax-Related Illegal Activities - Characteristics of fake enterprises include: - Established in regions with tax incentives or lax tax supervision, lacking real business operations and necessary staff [14]. - Abnormal financial activities, such as issuing false invoices and creating fictitious transaction records [14]. - Fake exports are characterized by: - No actual export activities, using forged customs information and purchasing invoices to claim refunds [9]. - Fake declarations involve: - Fabricating documents to obtain tax reductions or using dual contracts to inflate costs [10]. Group 3: Penalties for "Three False" Tax-Related Illegal Activities - Penalties for fake enterprises include: - Administrative fines ranging from 5,000 to 500,000 yuan based on the amount of false invoices issued [18]. - Criminal penalties for serious offenses, including imprisonment and fines based on the amount of tax fraudulently claimed [19]. - For fake exports, penalties include: - Recovery of fraudulently claimed tax amounts and fines ranging from 1 to 5 times the amount [22]. - For fake declarations, penalties involve: - Recovery of taxes owed plus fines ranging from 0.5 to 5 times the amount evaded [28]. Group 4: Recommendations for Businesses - Companies should establish robust invoice management systems to ensure proper issuance and use of invoices [32]. - It is crucial to verify supplier qualifications to ensure legitimate transactions and legal invoice sources [32]. - Businesses must maintain clear and accurate financial records to prevent fraudulent practices [32]. - Export companies should adhere strictly to export tax refund regulations to ensure the legality of their operations [32]. - Continuous education on tax regulations and cooperation with tax authorities is essential for compliance [33].