Group 1 - The implementation of the "Tax Professional Service Management Measures (Trial)" on May 1, 2025, aims to standardize tax professional services and provide a solid institutional guarantee for compliance in the industry [1] - The Tianzhiyan Business Co., Ltd. has become a leader in the tax professional service industry in Pingtang County, providing services to over 300 enterprises and individual businesses, with an enterprise agency rate of 11.23% [3] - The company plays a crucial role in promoting compliance and reducing tax burdens for local businesses, despite facing challenges from disordered competition in the industry [3] Group 2 - The tax authorities are actively engaging with tax professional service institutions to provide timely professional assistance and ensure compliance with tax regulations [5] - A classification management system for tax professional service institutions is being implemented, which includes collecting real-name information and monitoring service practices to ensure compliance [5] - The tax department aims to enhance the quality of tax services and improve taxpayer satisfaction by leveraging the role of tax intermediaries in optimizing tax services and enhancing management efficiency [6]

Core Points - The event aimed to promote compliance and legal tax practices among export enterprises, fostering a fair tax environment for business development [1][2] - The tax authority focused on addressing common concerns related to cross-border trade tax risks, providing detailed analysis and compliance suggestions [1] - The tax bureau received positive feedback from participating enterprises regarding tax services, highlighting the importance of effective communication and problem-solving [1] Group 1 - The "Tax and Law Fairness" themed event gathered representatives from eight export enterprises to discuss future cooperation and compliance [1] - The tax authority emphasized risk management measures in documentation control, supplier and customer management, and tax compliance [1] - The event facilitated direct dialogue between tax officials and enterprise representatives, addressing practical issues such as electronic tax bureau usage and tax credit rating [1] Group 2 - The tax bureau plans to continue upgrading tax services, focusing on the needs of key export enterprises and ensuring policy benefits reach critical areas of business development [2] - There is a commitment to optimizing the tax payment experience to support enterprises in their growth [2] - The discussions underscored the importance of lawful tax practices in maintaining a vibrant economic tax order and supporting high-quality development [2]

Core Viewpoint - The recent case of tax evasion involving over 200 million yuan highlights the emergence of a sophisticated tax evasion industry, necessitating a comprehensive approach to prevent such illegal activities [1][2]. Group 1: Tax Evasion Case - A network anchor management organization in Huizhou, Guangdong, assisted by illegal intermediaries, established multiple shell companies to help over 700 anchors evade individual income tax and fraudulently obtain local subsidies [1]. - The case illustrates a well-organized tax evasion chain that poses significant risks to national tax security and fair competition, requiring collective efforts for comprehensive prevention [1]. Group 2: Trends in Tax Crimes - Current tax crimes are showing trends of scale, chain, and professionalization, prompting the acceleration of improvements in China's tax management system [2]. - Eight departments have established a regular joint mechanism to combat tax-related crimes, enhancing the precision of regulation and enforcement through the sharing and application of tax big data [2]. Group 3: Collaborative Efforts - To effectively sever the chains of tax crimes, there is a need for increased cross-regional and cross-departmental collaboration to combat illegal activities and accurately identify risk points [2]. - Relevant platform enterprises must fulfill their tax assistance obligations and encourage compliance among their personnel, while tax intermediaries should uphold the law and contribute to a fair tax environment [2]. Group 4: Public Awareness and Education - The public is encouraged to act as defenders and supervisors of lawful tax payment, enhancing sensitivity and judgment regarding tax-related risks [3]. - Local authorities should focus on targeted tax law education in key industries and demographics, analyzing illegal cases to clarify legal consequences and strengthen management of tax service institutions [3].

欢迎扫描下方二维码关注： 一、定义 居民企业： 依法在中国境内成立，或者依照外国（地区）法律成立但实际管理机构在中国境内的企业。 非居民企业： 依照外国（地区）法律成立且实际管理机构不在中国境内，但在中国境内设立机构、场所的，或者在中国境内未设立机构、场所，但有来源于中 国境内所得的企业。 二、征收范围 居民企业： 来源于中国境内、境外的所得缴纳企业所得税。 非居民企业： 1.在中国境内设立机构、场所的，应当就其所设机构、场所取得的来源于中国境内的所得，以及发生在中国境外但与其所设机构、场所有实际联 系的所得，缴纳企业所得税。 2.在中国境内未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，应当就其来源于中国境内的所得 缴纳企业所得税。 三、税率 居民企业： 税率为25％。 对于符合企业所得税减免政策的企业，可享受优惠税率。 非居民企业： 1.在中国境内设立机构、场所的，适用税率为20％。 2.未设立机构、场所的，或者虽设立机构、场所但取得的所得与其所设机构、场所没有实际联系的，适用税率为20％，减按10%的税率征收企业 所得税。 来源山西税务 温馨提醒：蓝色柳林财税室为非 ...

Core Viewpoint - The tax authorities have intensified efforts to expose tax evasion cases, sending a clear signal to the market about the importance of maintaining tax order and social justice [1][2] Group 1: Tax Evasion Cases - Various methods of tax evasion have been reported, including online streamers using shell companies to evade personal income tax and exporters using multiple shell companies to avoid paying value-added tax [1] - A clothing accessory factory sold a property worth tens of millions at a significant discount, using "yin-yang contracts" to hide income and evade taxes [1] Group 2: Tax Compliance and Benefits - The tax authorities are promoting a more law-based tax environment, which supports taxpayers and imposes stricter controls on tax violations [1][2] - In 2024, small and micro enterprises benefited from "bank-tax interaction," securing over 745,000 loans totaling more than 3 trillion yuan, reflecting a 7.8% year-on-year increase [2] Group 3: Importance of Integrity - Integrity is emphasized as a core competitive advantage, with tax evasion linked to broader issues such as the sale of counterfeit products and harm to national and consumer interests [2] - Companies and individuals are encouraged to focus on innovation and value creation rather than engaging in tax evasion, as short-term gains can hinder long-term development [2]