近年来，不少数额惊人的涉税案件都与这个群体相关，从明星网红被罚后网络舆情的反馈看，公众对此 类群体纳税乱象早已深恶痛绝。 "双高"频繁踩税收的红线，一方面在于直播电商业态的特殊性，收入结构复杂、运作主体众多、资金流 向隐蔽等特性，为偷逃税行为披上了隐藏的外衣。 近日，在国家税务总局发布会上，国家税务总局政策法规司司长戴诗友介绍，今年前11个月，税务部门 查处1818名包括明星网红在内的"双高"人员，查补税款15.23亿元。 所谓"双高"人群，通常指的是高收入、高净值人群。除了传统意义上的明星，电商互联网时代诞生的大 量网红也快速进入"双高"群体。 近年来税务机关依法严查明星网红纳税失信，维护税收公平。以事实为依据、以法律为准绳，依法依规 加大对"双高"偷逃税典型案件查处震慑和曝光力度。 在这样的背景下，让偷逃税越来越"危险"，无论网红明星还是其他类型"双高"人群，都必须绷紧依法纳 税的弦儿。财富群体要对纳税心存敬畏，谨记不能逾越偷逃税的红线，自觉履行诚信纳税义务，切莫因 小失大。 诚实劳动、合法致富，既受法律保护，也为社会鼓励。但，无论网红明星还是其他劳动者，取得较高收 入之后，一定要给自己算清一笔账，有没有 ...

近日，在国家税务总局发布会上，国家税务总局政策法规司司长戴诗友介绍，今年前11个月，税务部门 查处1818名包括明星网红在内的"双高"人员，查补税款15.23亿元。 所谓"双高"人群，通常指的是高收入、高净值人群。除了传统意义上的明星，电商互联网时代诞生的大 量网红，也快速进入"双高"群体。 近年来，不少数额惊人的涉税案件都与这个群体相关，从明星网红被罚后网络舆情的反馈看，公众对此 类群体纳税乱象早已深恶痛绝。 "双高"频繁踩税收的红线，一方面在于直播电商业态的特殊性，收入结构复杂、运作主体众多、资金流 向隐蔽等特性，为偷逃税行为披上了隐藏的外衣。 另一方面，则是侥幸心理的普遍性。业态特性滋生的灰色空间，让不少偷逃税款的"技术"手段广为流 传，制造了仿佛"大家都这样"的错觉，致使一些人对法治的底线疯狂试探。 通过亲属账户收取佣金、隐匿收入，或虚构空壳公司转移资金，虚构业务转换收入性质，还有将劳务报 酬伪装为经营所得…… 这些乱象，亟需重拳打击。面对偷逃税行为隐匿化、专业化的新趋势，国家监管也在实时升级。 不断提升防范风险、发现问题、精准监管的能力，联合有关部门持续加大对涉税违法问题的常态化打击 力度，才能保障 ...

Core Insights - The gold and jewelry industry is a key focus for tax management due to its high-value products, frequent transactions, and significant compliance challenges [1][2] - Since the implementation of the new gold tax policy in November 2025, the tax authority in Xiangshui County has established a comprehensive management system supported by big data analysis to regulate the tax order in the industry [1] Group 1: Tax Management and Compliance - The Xiangshui County tax bureau has developed a full-chain management system that includes data screening, risk assessment, precise responses, and long-term governance to address industry regulatory pain points [1] - A "data screening + on-site verification" work model has been adopted, integrating data from various sources to create an electronic ledger for 27 gold and jewelry enterprises, detailing key operational data [1][2] - The tax bureau has set up 12 risk warning indicators to identify potential risks such as hidden income and fraudulent invoicing through automated data analysis [1] Group 2: Industry Support and Training - The tax bureau has created a service system combining policy education and collaborative governance, conducting six specialized training sessions that reached over 300 industry practitioners [2] - One-on-one policy guidance is provided to key enterprises to help them adapt to new regulations and standardize financial accounting and tax declaration processes [2] - The tax bureau encourages small and medium-sized enterprises to reduce tax burdens through compliant procurement and product structure optimization [2] Group 3: Future Directions - The tax bureau plans to deepen the "data-driven tax" concept, upgrade its big data regulatory model, and enhance collaboration with market supervision and financial institutions [2] - The goal is to achieve a positive interaction between tax regulation and industry development, ensuring both tax compliance and the healthy growth of the gold and jewelry sector [2]

当前，我国地方财政运行正处于深刻的转型与承压期。在外部环境复杂多变、经济增长放缓、产业转型 升级压力大、房地产市场深度调整等多重因素叠加影响下，地方财政收支矛盾日益凸显，风险压力积 聚，亟待落实二十届四中全会精神，深化改革，多措并举构建地方财政可持续运行机制，以地方财政可 持续助力经济持续健康发展。 《中共中央关于制定国民经济和社会发展第十五个五年规划的建议》（下称《建议》）强调，"发挥积 极财政政策作用，增强财政可持续性""增加地方自主财力""注重在发展中保障和改善民生"，这为财政 改革发展明确了新方向。 地方财政运行困境的原因 经济结构转型期的阵痛、征管体系的适应性滞后以及省以下财政管理体制不完善等是造成困境的深层次 原因。 第一，经济转型期的结构性矛盾制约财政增收基础。传统产业增长动能减弱与新兴产业培育不足并存。 房地产、建筑业等传统产业增长放缓、税收贡献显著下滑，而新能源、人工智能等新兴产业规模相对较 小，短期内难以形成有效税收替代。 第二，传统税收征管模式难以有效覆盖新经济业态。比如，对直播带货、微商等跨区域、隐匿性强的经 营行为，税务机关难以准确掌握税源信息，存在税收流失风险。同时，部分地区产业结 ...

经济结构转型期的阵痛、征管体系的适应性滞后以及省以下财政管理体制不完善等是造成困境的深 层次原因。 第一，经济转型期的结构性矛盾制约财政增收基础。传统产业增长动能减弱与新兴产业培育不足并 存。房地产、建筑业等传统产业增长放缓、税收贡献显著下滑，而新能源、人工智能等新兴产业规 模相对较小，短期内难以形成有效税收替代。 第二，传统税收征管模式难以有效覆盖新经济业态。比如，对直播带货、微商等跨区域、隐匿性强 的经营行为，税务机关难以准确掌握税源信息，存在税收流失风险。同时，部分地区产业结构单一 加剧财政收入波动。部分地区经济增长和财政收入对房地产、资源等行业依赖度过高，当面临市场 需求结构性调整、环保政策收紧等外部冲击时，财政收入容易出现大幅波动。 当前，我国地方财政运行正处于深刻的转型与承压期。在外部 环境复杂多变、经济增长放缓、产业转型升级压力大、房地产 市场深度调整等多重因素叠加影响下，地方财政收支矛盾日益 凸显，风险压力积聚，亟待落实二十届四中全会精神，深化改 革，多措并举构建地方财政可持续运行机制，以地方财政可持 续助力经济持续健康发展。 作者：刘薇 封图：图虫创意 《中共中央关于制定国民经济和社会发展第 ...

Core Viewpoint - The exposure and punishment of tax intermediary violations are necessary measures to regulate the industry ecosystem, ensuring compliance and enhancing tax administration efficiency [1][3] Group 1: Violations and Cases - Tax intermediaries have been found engaging in five main types of illegal activities, including introducing false invoices, designing illegal tax planning schemes, and converting labor income into business income to evade taxes [1] - Specific cases include Shanghai Zhangyi Financial Consulting Co., which created four shell companies to issue false invoices, resulting in a tax underpayment of 4.84 million yuan [2] - Another case involved Lianyuan City Liulian Financial Management Co., which colluded with tax officials to register 29 shell companies and issue invoices totaling 260 million yuan, leading to criminal prosecution [2] Group 2: Regulatory Framework - The legal responsibilities for tax intermediary violations are outlined in the Tax Collection and Administration Law, with penalties including confiscation of illegal gains and fines up to three times the underpaid tax [3] - The upcoming implementation of the "Intermediary Tax Service Management Measures (Trial)" in May 2025 will further refine regulatory measures and establish a credit and risk management system [3] Group 3: Industry Impact and Future Trends - The actions of "black intermediaries" not only harm the reputation of the industry but also cause significant economic losses to small and medium enterprises and disrupt fair market competition [3] - The trend of strict regulation is expected to continue, with tax authorities leveraging big data for precise risk identification, making it increasingly difficult for illegal activities to go undetected [4]

Core Viewpoint - The Supreme People's Court emphasizes its commitment to combating tax-related crimes to safeguard national tax security and maintain market economic order, highlighting the importance of judicial guidance and tax compliance [1][2] Group 1: Tax Crime and Judicial Response - The Supreme People's Court has selected eight significant cases to showcase its determination in punishing tax crimes and enhancing judicial effectiveness [1][2] - Tax-related crimes are evolving, with new methods such as "yin-yang contracts" for tax evasion and secret asset transfers becoming more prevalent, complicating detection and prosecution [1] - The court aims to strengthen the crackdown on tax crimes, unify judicial standards, and improve case handling quality to maintain tax order and foster a fair legal environment [2] Group 2: Tax Administration and Economic Impact - Taxation is identified as the primary source of fiscal revenue and a crucial tool for macroeconomic regulation, with tax crimes posing significant threats to fiscal stability and social justice [1] - The shift in tax regulation from "invoice-based" to "data-driven" approaches is noted, indicating a more precise and effective method of managing tax compliance [1] - The emergence of "ticket-selling" platforms that distort state policies and harm tax management is highlighted, with legal actions against such platforms aimed at restoring tax order and promoting a healthy platform economy [1]

Core Points - The Supreme People's Court of China has released eight typical cases to demonstrate its commitment to punishing tax-related crimes and maintaining national tax security and market economic order [1][2] - The shift in tax regulation from "invoice-based management" to "data-driven management" is highlighted, with increased efforts to combat tax-related crimes [1] - New trends in tax-related crimes include more sophisticated methods such as "yin-yang contracts" for tax evasion and secret asset transfers to avoid tax liabilities [1] - The emergence of "ticket-selling" platforms that distort national policies and harm tax management is noted, with a focus on legal actions against such platforms to protect tax order and promote fair economic development [1] Industry Implications - The judiciary's role in addressing tax evasion, tax avoidance, and fraudulent activities related to tax refunds is emphasized, showcasing the courts' efforts to safeguard national tax security [2] - Future efforts will include increased intensity in combating tax-related crimes, standardizing judicial decisions, and enhancing case handling quality to maintain tax regulation order [2]

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]

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].