Core Viewpoint - Shenzhen Jinsda Applied Materials Co., Ltd. was found to have engaged in tax evasion by falsely claiming research and development (R&D) expenses, specifically through the misrepresentation of gold material costs, resulting in a tax underpayment of 16.21 million yuan [1][8]. Group 1: Tax Evasion Details - The company reported over 80 million yuan in gold as R&D expenses without corresponding product output or waste recovery records [2]. - The company's claim of significant gold loss during the refining process was disproven by evidence from two refining institutions, which indicated minimal loss and that the gold returned was approximately equal in weight to what was processed [5][7]. - A thorough analysis of over 30 R&D projects revealed that 17 projects had inflated gold material expenses, leading to the tax underpayment [8]. Group 2: Legal Consequences - The tax authority has mandated the company to repay the underpaid taxes, along with penalties and late fees totaling 36.18 million yuan [1]. - The legal framework under which the company was penalized includes provisions for tax evasion, which can lead to severe fines and potential criminal charges [10].

Group 1 - The article highlights common traps related to fraudulent invoicing, emphasizing the need for vigilance in business practices [2][3][5] - It discusses the illegal purchase of invoices, where Company A pays a "billing fee" to Company B for invoices, constituting both fraudulent invoicing and tax evasion [2] - The article outlines scenarios involving false relationships, where Company A collaborates with individual C to obtain invoices from Company B, indicating potential tax evasion [3] Group 2 - It addresses the issue of false product names, where Company A purchases employee welfare products but receives invoices for office supplies, which is considered fraudulent [5] - The article stresses the importance of compliance in business operations, suggesting that lawful practices are essential for sustainable development [6]