校对潘政 "技术创新的路上，合规管理是坚实后盾。"公司财务负责人表示。在企业推进技术升级、拓展市场的关 键阶段，国家税务总局江苏省通州湾江海联动开发示范区税务局及时提供政策辅导与风险提示，帮助企 业准确理解研发费用加计扣除、高新技术企业所得税优惠、增值税留抵退税等政策，并引导企业建立从 票据管理、纳税申报到风险自查的全流程税务合规体系。2024年，公司享受研发费用加计扣除236.22万 元，切实减轻了研发负担，让企业更专注投入技术创新。 在国家税收治理现代化加速推进的背景下，"数据赋能、精准监管、智能服务"已成为税收工作新常态。 对企业来说，依法纳税、规范管理不仅是法定义务，更日益成为赢得市场信任、获取政策红利、提升核 心竞争力的关键驱动力。在江苏省通州湾江海联动开发示范区，一家专注于大气治理材料的科技型企业 ——南通斐腾新材料科技有限公司，正是凭借持续完善的税务合规体系，在创新发展的道路上走得更 稳、更远。 持续四年的纳税信用A级评价，成为企业获取社会认可、开展合作、拓展融资的重要依据，缓解了企业 资金压力，加快了技术成果转化。"合规不是束缚，而是为企业插上稳健发展的翅膀。"财务负责人说。 如今，斐腾科技已 ...

校对陶善工 "在平时的经营中，公司始终把好财务关、合规关，所以碰上阅兵这样的重大任务，才能稳稳当当地接 住。"世展集团财务负责人贺鸣亚表示。在日常税务管理中，国家税务总局无锡市锡山区税务局始终与 公司保持密切沟通，研判公司涉税需求，提供前瞻性辅导。面对此次阅兵项目时间紧、采购急、劳务分 包核算复杂等实际情况，税务部门及时指导公司规范合同管理，准确处理跨区域销售涉税事宜，有效防 范因票据管理不善或政策理解偏差可能引发的税收风险。此外，税务部门还协助公司建立项目专项税务 档案，确保每笔业务财税核算清晰规范，既维护了国家税收安全，也为公司规避了后续审计风险。 支持高新技术民营企业，不仅是促进地方经济高质量发展的现实需要，更是服务国家战略的重要体现。 无锡市锡山区税务部门始终聚焦高技术、高成长型企业需求，坚持"前置服务、精准对接"，组建税收专 家团队多次开展"一户一策"入户辅导，全面梳理企业采购、研发、销售等环节的涉税事项，确保研发费 用加计扣除、高新技术企业税收优惠等政策应享尽享、准确落地，助力企业提升税务合规能力。 9月3日举行的纪念中国人民抗日战争暨世界反法西斯战争胜利80周年阅兵仪式上，承担展架供应任务的 是 ...

在江苏宜兴，税务部门以主动靠前的服务，深度融入企业转型升级。从智能生产线到数字车间，高效精 准的运营背后，税企合力构建的全流程风险防控体系，正实时扫描、排除隐患，为宜兴产业的高质量发 展筑牢安全基石。 近年来，面对企业转型中的涉税新挑战，宜兴税务部门立足源头治理思维，让服务的"暖流"比风险 的"寒潮"更早抵达，不仅护航传统产业智改数转，也为集成电路等新兴战略产业的崛起注入强劲"税动 力"。 引导转型，从"末端治理"到"服务前置" 走进江苏拜富科技股份有限公司的"光伏电池材料"项目现场，设备调试正如火如荼，试生产在即。从传 统陶瓷釉料转型新型光伏电池材料，拜富科技平稳过渡的背后，离不开宜兴税务部门"全生命周期"式的 精准辅导。 推动企业税务风险管理从"事后纠偏"向"事前防控"转变，是宜兴税务部门提升治理效能、赋能企业发展 的重要抓手。该局创新推出"首席税务服务专员"制度，派出业务骨干陪伴企业"研发、采购、生产、销 售、回款"等全流程，系统梳理各环节中的涉税风险点，辅导企业规范财务核算、健全发票管理、优化 纳税申报流程，将税务合规深度融入企业的管理基因。 "税务部门的专业赋能不仅助力我们成功获评纳税信用A级，享受 ...

Core Viewpoint - Russia's unique market position and resource advantages make it a significant destination for outbound enterprises, but strict regulations on business fragmentation pose serious compliance challenges for these companies [2] Group 1: Definition and Regulatory Logic of Business Fragmentation - Business fragmentation in Russia refers to the act of splitting a single business entity into multiple legal entities to gain improper tax benefits, which is closely monitored by tax authorities [3] - The core regulatory logic focuses on identifying the commercial rationale behind fragmentation; if the split lacks genuine business needs and is solely for tax avoidance, it will be deemed illegal [3] Group 2: Key Indicators for Tax Authority Recognition of Business Fragmentation - Enterprises should be aware of 18 key indicators that may trigger tax audits, including: - Multiple entities under special tax regimes with closely aligned operational metrics [4] - High interrelation of business activities among entities pointing to a single operational goal [4] - Shared resources and personnel across entities, indicating a lack of operational independence [4] - Financial and establishment patterns that suggest a lack of genuine business purpose [4] Group 3: Legal and Tax Responsibilities of Business Fragmentation - If deemed illegal, enterprises face comprehensive accountability, including: - Administrative penalties where tax authorities may consolidate revenues of fragmented entities and recalculate taxes owed [5] - Bankruptcy proceedings if the enterprise cannot settle tax debts, with participants in the fragmentation scheme facing joint liability [6] - Criminal liability for responsible individuals if tax debts exceed 15 million rubles [7] Group 4: Successful Legal Defenses in Business Fragmentation Cases - Not all business splits are illegal; several enterprises have successfully defended their fragmentation by demonstrating: - Business independence among entities with no significant overlap in operations [8] - Reasonable functional division aimed at maintaining market competitiveness [8] - Operational independence despite shared accounting services [8] - Compliance with market needs through appropriate business adaptations [8] Group 5: Circumstances to Mitigate Liability - Enterprises may apply for reduced penalties if they demonstrate: - Serious financial difficulties while actively contributing to public welfare [9] - Proactive tax compliance during audits by settling all owed taxes and penalties [9] Group 6: Compliance Recommendations for Enterprises Operating in Russia - Conduct preemptive compliance assessments with local legal and tax experts to ensure business fragmentation has a legitimate commercial basis [10] - Maintain comprehensive evidence of business independence and functional necessity for each entity [11] - Establish a risk monitoring mechanism to regularly review compliance with tax authority indicators [12] - Prepare crisis response strategies based on successful legal defenses to mitigate potential liabilities [13]

新大洲控股股份有限公司（以下简称"公司"或"本公司"）的控股子公司内蒙古牙克石五九煤炭（集团） 有限责任公司（以下简称"五九集团"）于近日收到国家税务总局牙克石市税务局第二税务分局《责令限 期改正通知书》（牙税二分限改【2025】1118号）。主要内容为： 登录新浪财经APP 搜索【信披】查看更多考评等级 本公司及董事会全体成员保证信息披露内容的真实、准确、完整，没有虚假记载、误导性陈述或重大遗 漏。 一、基本情况 五九集团1、2017年1月至2017年8月增值税申报缴纳42,662,632.23元，2017年1月至2017年8月城建税申 报计税依据19,304,136.09元，少申报城建税计税依据 23,358,496.14元，少申报城建税1,167,924.81元。根 据《中华人民共和国城市维护建设税暂行条例》（1985年2月8日国务院发布根据2011年1月8日《国务院 关于废止和修改部分行政法规的决定》修订），"第三条 城市维护建设税，以纳税人实际缴纳的消费 税、增值税、营业税税额为计税依据，分别与消费税、增值税、营业税同时缴纳。" 2、2017年9月至2025年8月按税率1%申报缴纳城建税6,510, ...

文 | 亿恩 "11月收到亚马逊的税务数据报送提醒，才发现私账收款的漏洞全被堵死，"深圳坂田某3C卖家的话， 道出了2025年数十万跨境卖家的共同焦虑。 一边是金税四期带来的合规风暴；一边是亚马逊流量成本飙升与新平台分流的双重挤压，中国卖家手机 里开始频繁弹出Temu、速卖通的招商提醒。 曾经的行业霸主亚马逊深陷内外困局，卖家群体正经历利润缩水、成本高企、转型迷茫等多重考验，本 文将扎根卖家真实反馈，从现状阵痛、未来预判、破局实践三个维度，还原行业变局中的生存真相。 头部卖家虽早有准备，但仍面临成本重构。深圳某年销2000万的3C品牌财务负责人透露："我们2023年 就开始规范公账结算，但这次要求关联公司交易数据透明，海外子公司的采购价被重新核算，进项抵扣 少了15%，多缴了近80万税。" 即便如此，头部企业的抗风险能力仍显优势，得益于80%的进项发票覆盖率，其实际税负率控制在3% 以内，远低于中小卖家的8%-10%。 货代与支付数据的联动监管更让合规无处遁形。"以前找货代买单出口能省点事，现在货代要上报真实 货主信息，和PayPal流水一比对全暴露了，" 卖家李哲声称，其后台每笔跨境收款都标注着"已同步税务 ...

Core Viewpoint - The micro-short drama industry in China is experiencing rapid growth, and a recent initiative signed by 22 leading organizations aims to promote compliance and legal tax practices within the sector [1][2]. Group 1: Industry Initiative - A tax compliance initiative was signed in Beijing by major players in the micro-short drama industry, marking the first of its kind [1]. - The initiative emphasizes the importance of "lawful taxation, compliant operations, and healthy competition" among industry participants [1]. - It calls for clear delineation of tax responsibilities and prohibits practices that shift tax obligations onto individuals [1]. Group 2: Industry Growth and Challenges - The micro-short drama market in China is in a phase of explosive growth, with user numbers reaching 696 million by July this year [2]. - The market is projected to exceed 50.5 billion yuan in 2024, with user numbers surpassing traditional box office revenues for the first time [2]. - Despite rapid expansion, some companies face compliance issues and operational irregularities in tax handling [2]. Group 3: Regulatory Measures - Zhengzhou's tax authorities have developed a model encompassing 11 indicators and 12 risk points to guide tax management in the micro-short drama sector [3]. - The city is implementing targeted guidance and supervision, offering personalized tax policy advice and clarifying applicable tax types and reporting processes [3]. - Collaboration between regulatory bodies and micro-short drama companies is deemed essential for promoting lawful taxation and compliance within the industry [3].

风险"潜伏"：利顺德华丽转身背后的房产修缮 在利顺德财务室的每一张办公桌上，都放着一本《涉税实务操作手册》。翻开手册，里面简单明了地记 录着各类税种申报的操作步骤、界面截图和注意事项。财务负责人夏钰珠介绍说，就像利顺德的每一个 房间都有自己的历史故事一样，手册里记录的每一个案例，都包含着利顺德每一位财务人员对税费政策 知识积累的心血。而手册记录的第一个案例，"房产修缮费用的计税依据"，足足记录了11页之多。 据了解，利顺德大饭店在面临"老字号企业"艰难转型之际，就是凭借一次大规模的改造升级工程项 目"利顺德博物馆"，将近代历史场景、实物和人物与利顺德发展历程相融合。通过挖掘利顺德参与过的 近代历史故事，集酒店、文旅和红色教育于一体，更好吸引消费者入住，利顺德大饭店赢得了加盟世界 顶级品牌的入场券。 "酒店+文旅"的理念成功吸引到了众多游客参观。然而，大规模的改造升级工程，也给企业的税务管理 带来了很大考验。"在这之前，我们对改造升级所产生的费用如何申报缴税并不清楚。"财务负责人夏钰 珠说。 不仅是利顺德，许多大型企业在进行修缮费用的税务处理时，都应当引起重视，避免产生因政策理解偏 差出现的税收风险。按照现行房 ...

Core Viewpoint - The case of Chen Zhen highlights the serious consequences for public figures who violate tax laws, emphasizing the importance of tax compliance and integrity in the industry [1][2]. Group 1: Tax Evasion Case - Chen Zhen, a popular online car reviewer, was found guilty of tax evasion amounting to 1.18 million yuan, resulting in a total penalty of 2.4748 million yuan, including back taxes and fines [1]. - The repercussions for public figures involved in tax evasion often lead to significant career setbacks, with many facing severe professional consequences or even exiting their industry entirely [1]. Group 2: Regulatory Environment - The Chinese government has intensified efforts to combat tax evasion among online influencers, with the State Administration of Taxation conducting checks on 169 online streamers in 2024, uncovering a total of 899 million yuan in unreported income [2]. - New regulations require over 7,000 domestic and foreign platforms to report tax-related information, making it increasingly difficult for online influencers to evade taxes through previously opaque means [1][2]. Group 3: Recommendations for Compliance - Online influencers are urged to enhance their awareness of tax compliance and avoid seeking out tax evasion "secrets," as such actions can lead to severe penalties and loss of career opportunities [2]. - It is recommended that influencers conduct self-audits and proactively contact tax authorities to rectify any non-compliance issues to avoid penalties [2].

Core Viewpoint - The implementation of the new gold tax policy has led to confusion among consumers regarding tax obligations when converting gold bars into jewelry, with varying practices across different regions [1][2]. Group 1: Tax Policy Changes - The new gold tax policy marks a significant shift from unified tax benefits to classified management, clearly distinguishing between "investment use" and "non-investment use" [2][3]. - Under the new regulations, personal gold bars converted into jewelry still incur consumption tax based on processing fees, despite previous inconsistencies in enforcement across regions [2][3]. Group 2: Compliance and Risks - Consumers must be aware of tax compliance requirements when converting gold bars into jewelry, including the necessity to choose qualified processing merchants and obtain detailed invoices [3][4]. - There are potential legal and financial risks associated with using unqualified processing services, including the risk of receiving substandard products and difficulties in asserting consumer rights [4][5]. Group 3: Market Implications - The new tax policy may indirectly increase the cost of jewelry processing by approximately 7% due to changes in the VAT deduction ratio for gold bars purchased from exchanges [3]. - Consumers are advised to consider the implications of processing on the resale value of gold bars, as banks typically do not repurchase processed items [4][5].