同时，有奖发票还有另一个重要功能，就是利用"概率激励"引导全国人民参与对依法纳税、合规开票的 监督。它一定程度上标志着中国财税治理进入了新的阶段：从以前依靠对土地出让金和重资产工厂 的"粗放征管"，转向对微观消费、碎片化收入的"精细监管"。 国家统计局数据显示，2025年中国社会消费品零售总额约为50.12万亿元。其中，餐饮收入为5.8万亿 元。但在实际生活中，餐饮、零售、美容美发、家政服务等行业，存在着极高的"不入账交易"，潜在的 税收流失不少。 有奖发票的底层逻辑是：国家拿出一定量的奖金，吸引14亿人去倒逼商家开票。只要大家养成了"消费 必开票"的习惯，那流失的税款就能被一点点收回来，实现以小搏大。 2026年1月28日 09:25北京今年初，财政部、商务部、国家税务总局决定联合开展有奖发票试点工作。 近日，三部门联合公示了50个拟开展有奖发票试点城市的名单，这项旨在进一步激发消费需求、释放消 费活力的惠民政策即将落地见效。 这次从国家层面上推动开展有奖发票试点，从政策设计之初就牢牢把握住"促消费"这一着力点。试点政 策从需求端发力，覆盖购物、外出就餐、旅游住宿、文体活动、生活服务等与居民"衣食住行"密切 ...

近日，税务部门曝光依法查处的2起网络主播偷税案件，并且详细披露了案件相关细节。 近年来，税务部门对网红明星偷税逃税行为进行了系统整治。此前，税务部门已多次曝光网络主播涉税 案件。根据《中国网络视听发展研究报告（2025）》数据显示，网络职业主播规模已达3880万人。行业 的持续繁荣与高质量发展，离不开规范有序的环境。对于追求"长红"的网络主播来说，依法纳税是保障 事业长远发展的必修课。 "依法纳税是整个行业能够行稳致远的重要内容。"中国社会科学院财经战略研究院财政研究室主任何代 欣表示，网络直播是发展较快的新业态，网络主播是目前大众关注度比较高的群体，依法纳税的重要性 和必要性在过往的披露案例中已经显现。加强对网络直播行业的系统治理，是促进行业健康发展的具体 表现，我国在此方面已经做出了很多的尝试和有益的管理举措。 清华大学国家金融研究院院长田轩认为，依法纳税对网络直播行业和社会诚信建设具有至关重要的意 义。网红群体属于大众认知中的高收入群体，如果通过隐匿收入、虚假申报等手段逃避纳税义务，这对 其他依法纳税的劳动者而言是不公平的。一个行业的健康发展离不开良好的市场秩序和公平的竞争环 境。少数网络主播通过偷逃税 ...

1月15日晚，百亿量化私募上海锐天投资管理有限公司发布声明称，截至2026年1月14日，公司在国家税 务系统中无任何欠税记录，且已取得由主管税务机关——国家税务总局上海市崇明区税务局出具的正式 《无欠税证明》（文号：沪崇税无欠税证（2026）1007号）。该证明清晰表明："在税收征管信息系统 未发现有欠税情形。"公司一贯严格遵守国家法律法规，诚信经营，依法纳税。 ...

Core Viewpoint - The article highlights recent tax evasion cases involving online streamers in China, emphasizing the importance of compliance with tax regulations in the digital economy [1] Group 1: Tax Evasion Cases - The Chongqing tax authority investigated streamer Peng Xuan, who evaded taxes totaling 2.1632 million yuan from 2021 to 2023 through income concealment and false declarations [1] - Peng Xuan was penalized with a total fine of 4.1505 million yuan, including back taxes and late fees, which have been fully recovered [1] - The Gansu tax authority also investigated streamer Yang Suiwa, who evaded taxes amounting to 1.0164 million yuan from 2022 to 2024, similarly through income concealment and false declarations [1] - Yang Suiwa faced a total penalty of 1.8140 million yuan, which has also been fully recovered [1] Group 2: Regulatory Response - Tax authorities remind that the internet is not a lawless space, and tax evasion through income concealment and false declarations is illegal [1] - The tax departments will enhance tax law education, optimize tax services, and strengthen collaboration to address tax violations by online streamers [1] - The aim is to maintain a fair and just tax order while promoting the long-term healthy development of the online streaming industry [1]

二、国家税务总局天水市税务局第一稽查局依法查处网络主播杨遂娃偷税案。经查，2022年至2024年， 杨遂娃在网络平台直播带货取得佣金收入，通过隐匿收入、进行虚假申报等方式，少缴增值税、个人所 得税等税费101.64万元。2025年7月，国家税务总局天水市税务局第一稽查局依据《中华人民共和国税 收征收管理法》《中华人民共和国行政处罚法》等相关法律法规规定，对其作出追缴税费款、加收滞纳 金并处罚款共计181.40万元的处理处罚决定。目前，涉案税费款、滞纳金及罚款均已追缴入库。 网络并非法外之地，通过隐匿收入、进行虚假申报等方式偷逃税款，属于税收征管法规定的偷税行为。 互联网平台内经营者和从业人员应诚信纳税，按规定如实进行纳税申报，坚持合规经营。税务部门将在 持续加强税法宣传辅导、优化税费服务的同时，强化部门协同，依法查处网络主播各类涉税违法行为， 系统施治、完善制度、加强监管，维护公平公正税收秩序，促进网络主播行业长期规范健康发展。 1月14日，重庆、甘肃两地税务部门曝光近几年依法查处的2起网络主播偷税案件。分别是： 一、国家税务总局重庆市税务局第三稽查局依法查处网络主播彭煊之偷税案件。经查，2021年至2023 ...

将依法纳税置于经营发展的对立面，很多时候是纳税观念不正确，且对税制认识不足。一些企业将纳税 行为简单等同于"赚钱才缴税"，容易引发涉税风险。我国现行税制包含18个税种，不同税种的计税基础 差异显著，覆盖流转、所得、行为等多个环节，利润只是企业所得税的核心计税依据，而非全部税种的 征收前提。比如，在境内销售货物、服务、无形资产、不动产以及进口货物的单位和个人，为增值税的 纳税人，应按规定缴纳增值税，与企业是否盈利并无直接关系。城市维护建设税、房产税、土地使用税 等，也都是基于特定行为或财产权利征收。企业清楚理解了各个税种，就能自觉摒弃错误认识，抵制所 谓"避税计划"诱导，减少经营风险。 总之，只有将依法纳税置于国家发展大局和社会公共利益中，将税收成本置于企业必须承担的内部成本 中，进行一体化、系统化的考量，企业才能真正找准长远发展的坐标点。这一个个坐标点连点成线，终 将汇聚起源源不断的澎湃动能。(本文来源：经济日报 作者：董碧娟) document.getElementById("article_m").innerHTML=document.getElementById("article_p").innerHT ...

Group 1 - The article discusses the tax deduction policies related to electronic invoices for transportation services, specifically focusing on train and airline tickets [4][5]. - It clarifies that electronic invoices issued for train ticket refunds can be used for VAT input tax deductions if the purchaser is a general VAT taxpayer [4]. - The article also states that fees for ticket changes, whether for airline or train services, are included in the total price and can be deducted according to relevant regulations [4]. Group 2 - The article emphasizes the importance of understanding tax obligations as outlined in the Constitution, particularly the principle of "paying taxes according to the law" [9][10]. - It highlights various tax laws, including the Resource Tax Law and the Land Occupation Tax Law, which mandate taxpayers to comply with regulations regarding resource utilization and land use [12][13][14][15]. - The article mentions the protection of private property rights and the obligation of citizens to pay taxes as fundamental principles enshrined in the Constitution [17][18][26].

当日，小红书发布《关于账号 "陈震同学" 违规情况的处置声明》：近期，税务部门公布"网络车评人陈 震偷税"案件调查处理结果。平台依据相关法律法规及平台规则，第一时间对涉案主体开设的"陈震同 学"等账号采取禁言处置措施。自案件调查结果公布至今，上述账号始终处于禁言状态，相关功能限制 严格遵照法律法规及平台规则执行。 12月22日，哔哩哔哩社区官方账号发布《哔哩哔哩关于萝卜陈震同学账号封禁的说明》：依法纳税是每 个纳税人应尽的责任和义务，哔哩哔哩切实履行主体责任，坚决维护公平税收秩序，根据《网络安全 法》《网络信息内容生态治理规定》等法律法规和《平台社区公约》等规范制度，对账号"萝卜陈震同 学"（UID483708283）进行封禁处置，该账号目前仍在封禁期内。 ...

Core Insights - The National Taxation Administration reported that in the first 11 months of this year, 1,818 individuals, including celebrities and internet influencers, were investigated for tax evasion, resulting in a tax recovery of 1.523 billion yuan [1][2] - The significant amount of tax recovered serves as a reminder that tax compliance is a civic duty, and tax evasion undermines social equity and public interest [1][2] Group 1 - The investigation highlights that high-income individuals, particularly celebrities and internet influencers, are increasingly becoming targets for tax-related issues [1] - The recovered tax amount of 1.523 billion yuan indicates that there are still "hidden corners" in the tax system that require improvement in tax collection and management [2] - The tax authority is evolving from traditional methods of tax management to data-driven approaches, enhancing the ability to detect discrepancies in income reporting [2] Group 2 - The tax authority emphasizes the need for better regulatory measures, including filling institutional loopholes and improving reporting processes to maintain tax order [2] - With advancements in technology and stricter regulations, tax evasion is becoming a high-risk and high-cost offense, discouraging individuals from attempting to evade taxes [2] - The foundation of social equity must not be eroded by tax evasion, reinforcing the importance of compliance among all citizens, especially high-income individuals [2]

Group 1 - The core issue revolves around the tax evasion practices among high-income and high-net-worth individuals, particularly celebrities and internet influencers, with the tax authorities having identified 1,818 such cases and recovering 1.523 billion yuan in unpaid taxes over the past 11 months [1] - The "double high" group, which includes both traditional celebrities and new internet influencers, has been increasingly scrutinized due to their complex income structures and the hidden nature of their financial operations, leading to a rise in tax evasion cases [1][2] - The tax evasion tactics employed by this group include using relatives' accounts to receive commissions, concealing income, creating shell companies to transfer funds, and disguising labor remuneration as business income, highlighting the need for stringent regulatory measures [1][2] Group 2 - The tax authorities are enhancing their capabilities to prevent risks, identify issues, and conduct precise regulation, emphasizing the importance of continuous efforts to combat tax-related violations and protect the rights of compliant taxpayers [2] - There is a call for high-income individuals to respect tax laws and fulfill their tax obligations, as evading taxes can lead to severe legal consequences, reinforcing the notion that honest labor and lawful wealth accumulation are both legally protected and socially encouraged [2] - The discussion also points to the necessity of reforming the individual income tax system in the context of the big data era, suggesting that regulatory measures need to evolve alongside technological advancements to effectively address sophisticated tax evasion strategies [3]