欢迎扫描下方二维码关注： 来源国家税务总局 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 老板，你当时收了 款就应该及时告诉 我的,不然可能有 税收风险。 00 @ 8 and 我寻思这和转公司是一样 嘛,我是公司的法人 …… 这会有什么税收风险 老板,这可不一样。公司的 账户在税务部门备过案,每 次申报也是根据这个账户来 办理涉税事项。 ) 如果通过私人账户收款,没 有申报,那公司可就涉嫌隐 匿收入、虚假申报了。 1分十 这些税收知识要知道， 李会计提到的税收风险，主 要依据是《中华人民共和国税收 征收管理法》。 其中,第六十三条规定:纳 税人伪造、变造、隐匿、擅自销 毁账簿、记账凭证，或者在账簿 上多列支出或者不列、少列收 入，或者经税务机关通知申报而 拒不申报或者进行虚假的纳税申 报，不缴或者少缴应纳税款的， 是偷税。对纳税人偷税的,由税 务机关追缴其不缴或者少缴的税 款、滞纳金，并处不缴 ...

转自：北京日报客户端 三年间，拥有170名主播的MCN机构代扣代缴个人所得税居然为零；申报收入合计1.6亿元，却享受着 小型微利企业所得税优惠；与某网络科技有限公司勾结暗箱操作，为其开具多于实际经营金额的增值税 专用发票447份，价税合计4463.80万元…… 记者从国家税务总局河北省税务局获悉，国家税务总局保定市税务局稽查局依法查处河北楚鸣文化传媒 有限公司（MCN机构）涉税违法案件。 据了解，2019年至2021年，河北楚鸣文化传媒有限公司通过让他人为自己开具与实际经营业务情况不符 的发票，虚抵进项税额，多列成本，违规享受小型微利企业所得税优惠，少缴增值税、企业所得税等税 费1261.51万元。该公司还通过个人银行账户向旗下签约主播发放劳务报酬，未代扣代缴个人所得税 359.70万元。 2024年11月，国家税务总局保定市税务局稽查局依据《中华人民共和国企业所得税法》《中华人民共和 国个人所得税法》《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，对该公司违规享受小型微利企业所得税优惠等行为作出补缴税费款、加收滞纳金并处罚款共计 2010.06万元的处理处罚决定；对其未履行 ...

Core Points - The Shanghai tax authority has investigated and penalized Shanghai Wuhuan Import and Export Co., Ltd. for tax evasion and illegal deregistration [1] - The company concealed sales revenue of 257 million yuan from taxable exports and failed to declare and pay taxes amounting to 39.8374 million yuan from 2021 to 2023 [1] - In 2023, the company applied for deregistration to cover up its illegal activities, but the tax authority, in collaboration with other departments, revoked this deregistration in 2024 [1] - A total penalty of 82.6246 million yuan, including tax recovery and late fees, was imposed on the company in May 2025 [1] - The tax authority emphasized its commitment to combating tax evasion through deregistration and maintaining the authority of tax laws [1]

Core Viewpoint - The article emphasizes the importance of honest tax reporting and warns against tax evasion practices, highlighting recent cases of individuals and company executives who faced penalties for failing to comply with tax laws [1][2][3]. Group 1: Tax Evasion Cases - The State Taxation Administration disclosed three typical cases of individual taxpayers who failed to properly report their personal income tax, using common methods such as falsely reporting deductions for medical expenses, elder care, and education to reduce their tax liabilities [1][2]. - A notable case involved Lin Zhonghai, the former president of a company in Shanghai, who was found to have concealed income and falsely reported his personal income tax, resulting in a total penalty of 12.5058 million yuan, which includes back taxes and fines [3]. Group 2: Tax Compliance and Enforcement - The tax authorities are actively monitoring taxpayers and will issue warnings and reminders to those identified as having tax risks, with strict enforcement actions against those who refuse to comply [2]. - The article notes that personal income tax revenue for the first four months of the year reached 537.6 billion yuan, reflecting a year-on-year growth of 7.4%, which is higher than the overall tax revenue growth rate of -2.1% [3].

《中华人民共和国宪法》第五十六条规定："中华人民共和国公民有依照法律纳税的义务。"依法纳税是 宪法规定的我国公民必须履行的一项基本义务。 一、国家税务总局上海市税务局第二稽查局依法查处一起拆分、隐瞒收入虚假申报偷逃个人所得税案 件。经查，上海某公司原总裁林忠海，利用职务便利勾联项目承建商和分包商，将实际取得的部分薪酬 伪装成工程款项，不依法如实申报个人综合所得，少缴个人所得税。国家税务总局上海市税务局第二稽 查局依据《中华人民共和国个人所得税法》《中华人民共和国税收征收管理法》等相关法律法规规定， 对林忠海追缴税款、加收滞纳金并处罚款共计1250.58万元。目前，林忠海已按规定缴清税款、滞纳金 及罚款。 二、国家税务总局重庆市税务局第一稽查局依法查处一起虚假填报专项附加扣除偷逃个人所得税案件。 经查，重庆某公司职员王青松，在申报个人所得税综合所得年度汇算时，虚假填报大病医疗、子女教 育、继续教育等专项附加扣除，少缴个人所得税。经税务部门多次提醒督促，王青松仍不如实申报。国 家税务总局重庆市税务局第一稽查局依据《中华人民共和国个人所得税法》《中华人民共和国税收征收 管理法》等相关法律法规规定，对王青松追缴税款、 ...

Group 1 - The core message emphasizes the importance of honest tax reporting and the consequences of tax evasion, highlighting that individuals should not fall for misleading "tax-saving secrets" [1][2] - The tax authority has revealed three typical cases of tax evasion involving individuals who falsely reported deductions for medical expenses, elder support, and education to reduce their tax liabilities [1][2] - A notable case involves Lin Zhonghai, a former president of a company in Shanghai, who was found guilty of concealing income and underreporting personal income tax, resulting in a total penalty of 12.5058 million yuan [3] Group 2 - The tax authority is actively monitoring tax compliance and will take action against individuals who refuse to correct their tax filings after being warned [2] - Data from the Ministry of Finance indicates that personal income tax revenue reached 537.6 billion yuan in the first four months of the year, reflecting a year-on-year growth of 7.4%, which is higher than the overall tax revenue growth rate of -2.1% [3]

Core Viewpoint - The article emphasizes the importance of compliance with tax regulations and the severe consequences of tax evasion, highlighting that hiding income and submitting false tax declarations can lead to significant penalties and legal repercussions [3][4]. Group 1: Tax Evasion Consequences - Tax evasion, such as concealing income through family accounts and submitting false declarations, is classified as a violation of tax laws [3][4]. - The penalties for tax evasion include the recovery of unpaid taxes, late fees, and fines ranging from 50% to five times the amount of unpaid taxes [4]. Group 2: Legal Framework - According to the Tax Collection and Administration Law of the People's Republic of China, actions like falsifying accounts or failing to report income constitute tax evasion [4]. - The law stipulates that tax authorities have the right to pursue unpaid taxes and impose fines on individuals found guilty of tax evasion [4].

Core Points - The Shenzhen Kingsda Applied Materials Co., Ltd. was found guilty of tax evasion by falsely declaring R&D expenses, resulting in a tax underpayment of 16.21 million yuan [1][4] - The tax authorities imposed a total penalty of 36.18 million yuan, which includes the recovery of unpaid taxes and additional fines [1][4] Group 1 - The case originated from the Shenzhen tax authority's data analysis, which revealed that the company's R&D expenditures were significantly higher than industry norms [3] - The company falsely reported over 80 million yuan in gold material costs in its R&D expenses without corresponding production or waste recovery records [3] - Investigations showed that the company's claims of substantial gold loss during purification were inconsistent with evidence from third-party refining institutions [3] Group 2 - A total of 17 R&D projects were identified with suspicious gold material expenditures, leading to the conclusion that the company improperly benefited from R&D tax deductions [3] - The tax authority emphasized that the act of falsely inflating operational costs and making fraudulent tax declarations constitutes tax evasion under the Tax Collection and Administration Law [4] - The tax department aims to create a fair and orderly tax environment by regularly combating various tax-related illegal activities [4]

Core Viewpoint - The Shenzhen Kingsda Applied Materials Co., Ltd. has been found guilty of tax evasion through fraudulent reporting of research and development expenses, specifically by falsely listing expenditures on gold materials, leading to significant tax benefits that were not justified [4][5]. Group 1: Tax Evasion Case - The Shenzhen Taxation Bureau discovered that Shenzhen Kingsda reported over 80 million yuan in gold expenditures as part of its R&D costs, which lacked corresponding production outputs or waste recovery records [4]. - The company claimed that the gold was lost during the purification process, but investigations revealed that the actual loss was minimal and the company could not provide credible evidence to support its claims [4]. - A total of 17 R&D projects were identified where the company falsely reported gold material expenditures, resulting in an underpayment of corporate income tax amounting to 16.21 million yuan [4]. Group 2: Penalties and Company Background - The tax authorities classified Shenzhen Kingsda's actions as tax evasion, leading to a total penalty of 36.18 million yuan, which includes tax recovery, late fees, and fines [5]. - Shenzhen Kingsda was established in 2016 with a registered capital of 50 million yuan, focusing on the production of materials for integrated circuits and semiconductor devices [6]. - The company has a history of tax issues, with previous announcements indicating tax arrears exceeding 23 million yuan [6].

Core Viewpoint - The tax authorities in Shenzhen, Jiangsu, and Zhejiang have cracked down on three cases of tax fraud involving companies illegally enjoying tax benefits related to research and development expenses and small business tax incentives [1][2]. Group 1: Tax Fraud Cases - Shenzhen Jinda Application Materials Co., Ltd. was found to have claimed excessive R&D expense deductions, including over 80 million yuan in gold costs without corresponding outputs or waste recovery records [2][3]. - Suzhou Lisoft Information Technology Co., Ltd. and Jiaxing Jingsheng Concrete Products Co., Ltd. were also implicated in similar fraudulent activities regarding tax benefits [1]. - The tax authorities determined that Jinda's claims of significant gold loss during purification were inconsistent with industry standards, leading to the discovery of 17 R&D projects with inflated gold material expenses, resulting in a tax underpayment of 16.21 million yuan [4]. Group 2: Tax Policy and Enforcement - Recent tax policies have aimed to support R&D and small businesses, with a 100% tax deduction for R&D expenses and additional benefits for small and micro enterprises [6]. - In the first quarter of 2025, tax reductions and refunds related to these policies reached 424.1 billion yuan [6]. - The tax authorities are committed to using big data to prevent fraudulent claims and ensure that tax benefits reach legitimate businesses, thereby promoting high-quality development in manufacturing [6].