Core Viewpoint - The Shanghai Taxation Bureau conducted an investigation into tax-related allegations against Liu Xiaoqing and related enterprises, finding no evidence of wrongdoing [1] Group 1 - The investigation was initiated based on a report from an individual named Wang, but the tax authorities did not uncover any issues related to tax violations [1] - Liu Xiaoqing publicly stated that she will continue to comply with national laws and regulations, emphasizing the importance of lawful tax payment as a civic duty [1] - The tax authorities reaffirmed their commitment to enhancing tax regulation and optimizing services to promote compliance and integrity in tax payments [1]

小程序：A股盘前市场要闻速递 重要新闻 1. 加强个人境外收入监管，境外买卖股票收入也要缴税 《金融时报》刊文，据了解，近期有纳税人收到了税务部门通知，告知其需要依法办理境外所得申报并 缴纳相应税款。"根据我国个人所得税法，个人股票交易所得属于财产转让所得，应当适用20%的税率 按次征收。其中，个人在境内二级市场的股票交易所得暂免征收个人所得税；在境外直接进行股票交易 所得没有免税规定，需要在取得所得的次年申报纳税。"吉林财经大学税务学院院长张巍解释说。为了 更加合理的征收，我国税务部门在征管时，允许纳税人按照纳税年度盈亏相抵，但不允许跨年互抵。依 法纳税是每个公民应尽的义务。个人未申报或者未如实申报境外所得，除了会被税务机关要求补缴税款 外，还会被加收滞纳金，情形严重的还可能被稽查部门立案检查，将面临税务处罚。纳税人如果发现自 己此前申报个税时，存在少报、漏报境外所得的，要及时补正。 2. 央行7月未进行公开市场国债买卖 央行公布7月中央银行各项工具流动性投放情况，其中MLF净投放1000亿元，买断式逆回购净投放2000 亿元，未进行公开市场国债买卖。 3. 乘联分会：7月全国新能源乘用车厂商批发销量同比增 ...

Core Viewpoint - The article discusses the tax reform and development during the "14th Five-Year Plan" period in China, highlighting significant increases in tax revenue and the impact of tax policies on improving people's livelihoods [2][3]. Tax Revenue and Economic Growth - During the "14th Five-Year Plan" period, the total tax revenue collected by tax authorities is expected to exceed 155 trillion yuan, accounting for approximately 80% of total fiscal revenue [2] - Tax revenue (excluding export tax rebates) is projected to surpass 85 trillion yuan, which is an increase of 1.3 trillion yuan compared to the total tax revenue during the "13th Five-Year Plan" period [2] Personal Income Tax Insights - The number of individuals benefiting from special additional deductions in personal income tax has reached 119 million, marking a 55% increase compared to the initial tax settlement in 2020 [2] - The total amount of tax reductions has grown by 156.5%, increasing from 116 billion yuan in 2020 to nearly 300 billion yuan this year [2] - Among those benefiting from personal income tax deductions, over 80% are middle-aged individuals aged 30-55, who are often responsible for both elderly and child care [3] Tax Compliance and Enforcement - The tax authorities have intensified efforts to combat tax evasion, particularly targeting high-income individuals, including over 360 cases of tax evasion involving internet celebrities since 2021, recovering over 3 billion yuan in tax [5] - A total of 21,800 cases of fraudulent or improper tax benefit claims have been investigated, recovering 26.9 billion yuan in tax during the "14th Five-Year Plan" period [5]

Core Viewpoint - The National Taxation Administration emphasizes strict enforcement against tax evasion, particularly in the online broadcasting and entertainment sectors, highlighting over 60 cases of tax evasion that have been exposed [1] Tax Compliance and Enforcement - The National Taxation Administration has implemented precise regulation to enhance compliance, focusing on legal actions against tax evasion [1] - More than 1 billion taxpayers have applied for tax refunds totaling over 130 billion yuan, while over 7 million taxpayers have voluntarily reported additional taxes amounting to over 48 billion yuan [1] - The recent individual income tax adjustments reflect the legal norms and principles of fairness and justice introduced by the new tax system [1]

Group 1 - Recent tax evasion cases involving real estate companies in Zhejiang and Dalian highlight significant tax arrears and deliberate concealment of income [1] - A Dalian company accumulated tax arrears of 36.1666 million yuan since December 2019, ignoring multiple tax department notifications and using unregistered bank accounts to evade tax payments [1] - The tax authorities have intensified the exposure of tax-related illegal activities, signaling stricter regulatory measures against tax evasion tactics [1] Group 2 - Tax authorities are enhancing compliance guidance for businesses, utilizing big data to create a comprehensive management model that includes risk assessment and personalized support [2] - The promotion of tax credit systems aims to foster a beneficial environment for compliant businesses, enhancing awareness of compliance and risk prevention [2] - The focus on lawful tax payment is seen as essential for long-term development and a foundation for enjoying tax benefits and services [2] Group 3 - Strengthening the awareness of lawful tax payment requires innovative methods to integrate tax compliance into various business processes, enhancing digital financial management [3] - Improving self-discipline in tax compliance is crucial for businesses to achieve higher levels of independence and resilience [3]

Core Points - A recent tax evasion case in Huaihua, Hunan Province, revealed that a property management company concealed over 1.96 million yuan in taxes by not issuing invoices for services rendered, leading to public complaints and eventual legal action [1] - The importance of requesting invoices is highlighted as it protects consumer rights, promotes tax law fairness, and maintains national tax security [1][2] - The digitalization of electronic invoices has been officially promoted nationwide, providing consumers with a more convenient way to obtain and store invoices [2] Group 1 - The property management company engaged in tax evasion by using personal accounts to collect company income without issuing invoices, resulting in significant tax underpayment [1] - Consumers often face refusals when requesting invoices, which can hinder their ability to prove transactions and seek redress for issues like product quality [1][3] - Requesting invoices serves as a form of oversight against tax evasion, supporting honest taxpayers and contributing to a fair tax environment [2] Group 2 - Some businesses have started using new excuses to refuse issuing invoices, such as not meeting the minimum spending requirement or offering discounted group rates [3] - Consumers are encouraged to assert their rights to request invoices, as it is a legal entitlement under the Consumer Rights Protection Law [2] - Maintaining a fair tax environment requires collective effort, starting with the simple act of requesting invoices [3]

Group 1 - The core viewpoint emphasizes the importance of lawful tax declaration and the risks associated with following misleading online tax-saving strategies [1][2][3] - Tax authorities have exposed multiple cases of individual taxpayers evading personal income tax, leading to legal consequences [1] - Professor Du Yifang from Fudan University warns that many online tax-saving tips lack legal basis and violate tax laws, urging taxpayers to enhance their awareness of legal tax obligations [1][2] Group 2 - The legal framework for personal income tax in China includes various laws and regulations, ensuring a structured approach to tax collection and compliance [2] - Taxpayers are legally obligated to declare their income tax accurately and on time, with penalties for non-compliance including fines and potential criminal charges for severe violations [2] - Tax authorities encourage taxpayers to engage in honest and compliant tax practices, avoiding the temptation of quick gains through illegal means [3]

Core Viewpoint - The article emphasizes the importance of compliance and legal tax payment as foundational elements for sustainable business development in the highland region of Shigatse, highlighting various companies' commitment to these principles. Group 1: Compliance and Internal Management - Companies in Shigatse, such as the Shigatse Tobacco Monopoly Bureau, prioritize legal tax payment and compliance as fundamental responsibilities, ensuring timely and full tax payments while enhancing internal financial management systems [1][2] - The Shigatse Tobacco Monopoly Bureau has been recognized as an "A-level Tax Credit Unit" for five consecutive years since 2019, reflecting its commitment to compliance and legal tax practices [1][2] - Regular tax self-inspection and correction processes are implemented to identify and rectify issues, thereby reducing tax risks [1] Group 2: Benefits of A-Level Tax Credit - The A-level tax credit status serves as a "golden business card" for companies, providing advantages such as electricity subsidies, tax incentives, and expedited processes, which lower operational costs and facilitate investment in technology and market expansion [4] - Companies with good credit ratings enjoy enhanced opportunities in bidding, financing, and business partnerships, as clients and partners prefer to collaborate with reputable firms [4] Group 3: Knowledge-Based Teams and Professional Development - The Shigatse Shengkang Agricultural Products Processing Co., Ltd. emphasizes the importance of a professional workforce, primarily composed of university graduates, to ensure long-term, standardized, and professional development [6] - The local tax authority has conducted various tax promotion activities, providing online consultations and on-site guidance to help companies navigate tax compliance, thereby fostering a culture of compliance awareness among employees [6][7] Group 4: Future Directions - The Shigatse Tax Bureau plans to continue optimizing services and guiding businesses towards honest tax payment and compliance, contributing to high-quality economic development in the region [7]

Core Viewpoint - The tax authorities have intensified efforts to combat tax evasion, revealing multiple cases of companies concealing unbilled income and engaging in fraudulent tax declarations, which undermines national tax security and fair market competition [1][2][4]. Group 1: Tax Evasion Cases - Hainan Oulijia Industrial Co., Ltd. and its subsidiary concealed unbilled income and made false tax declarations, resulting in a total tax shortfall of approximately 12.57 million yuan, with penalties totaling around 29 million yuan [1]. - Chongqing Duoliyuan Food Co., Ltd. similarly concealed sales income, leading to a tax shortfall of about 6.99 million yuan, with total penalties around 14 million yuan [2]. - Huaihua Taihe Property Service Co., Ltd. was found to have concealed unbilled income amounting to approximately 1.97 million yuan, with penalties totaling about 393,040 yuan [2]. Group 2: Impact on Market and Taxation - Concealing unbilled income disrupts tax administration and creates an unfair competitive environment, posing a significant threat to national tax security [3]. - Experts emphasize that such tax evasion erodes the tax base, reduces funding for public services, and leads to misallocation of market resources, ultimately hindering healthy market development [3]. - The tax authorities have publicly disclosed over 150 typical tax violation cases this year, reflecting a zero-tolerance approach towards tax evasion and a commitment to protecting compliant businesses [4].

Group 1 - The article discusses the type of entrepreneurs needed today, emphasizing the importance of legal operation and tax compliance [2][6] - It highlights that the backbone of the economy consists of millions of small and micro enterprises, which are crucial for GDP, tax revenue, and employment [1][6] - The concept of innovation is linked to a competitive market environment rather than patriotic sentiments, suggesting that market competition is essential for entrepreneurial growth [3][4] Group 2 - The article stresses that employment is a top priority for the economy, especially in the context of post-trade war challenges [6] - It calls for a focus on the micro-level experiences of businesses, advocating for more support rather than mere slogans [6] - The ideal entrepreneur is characterized as one who operates legally and pays taxes, reflecting a rational approach to business [1][6]