11月17日，广西南宁、贵州安顺、宁波三地税务部门曝光了3起拆分收入骗享税费优惠偷税案件；河北 唐山、江苏常州、海南三地税务部门曝光了3起骗取增值税留抵退税案件。 自然人夏安阳在 2019 年至 2021 年注册并控制 9 家个体工商户，通过拆分收入虚假申报，少缴个人所得 税 345.92 万元，被追缴税款、滞纳金及罚款共计 518.88 万元，同样因未缴清税款移送公安侦办。 "企业连续12个月销售总额超过500万元后需登记为一般纳税人，无法再享受小规模纳税人的税费优惠， 便想出个用空壳个体户拆分营业收入的招数。"一名企业负责人说，该企业将超过享受税费优惠限额的 收入，拆分至空壳个体户，企图逃避税务监管，达到偷税目的，最终被税务部门依法查实。 此次税务部门还公布了3 起骗取增值税留抵退税案件，涉案主体均通过隐匿销售收入、个人账户收款等 方式虚假申报，既骗取留抵退税，又存在少缴相关税费的双重违法情形。 从此次曝光的案件看，有的通过设置内外两套账、利用员工个人账户交叉收款，人为拆分真实营收；有 的通过个人银行卡收款的方式，隐匿真实销售收入，减少当期销项税额；还有的通过开立并控制多个个 体工商户，拆分收入，进行虚假 ...

Group 1 - The article highlights the illegal practice of purchasing VAT invoices through "invoice fees," which can lead to serious legal consequences for companies involved [3] - Companies that accept fraudulent invoices may face administrative penalties and, if deemed criminal, could be subject to criminal prosecution [3] Group 2 - The article provides a warning about the risks associated with tax evasion and the importance of compliance with tax regulations [3]

Core Viewpoint - The Guizhou Bofang National Medicine Development Co., Ltd. has been involved in a tax evasion case through the issuance of false agricultural product invoices, leading to significant tax underpayment totaling 2.49 million yuan [1][6]. Group 1: Tax Evasion Scheme - From 2021 to 2023, Bofang National Medicine used two cooperatives to issue 295 invoices for agricultural products, amounting to 25.1 million yuan, without any actual transactions [2][3]. - The tax authorities discovered that the cooperatives had no records of purchasing necessary materials for the claimed agricultural production, raising red flags [2][4]. - Investigations revealed that Bofang National Medicine made payments to the cooperatives, which were then funneled back to the company's representatives, indicating a circular flow of funds [3][6]. Group 2: Operational Control and Manipulation - The registered address of the cooperatives was the same as that of Bofang National Medicine, and the cooperatives' financial operations were controlled by the company's representatives [5][6]. - Bofang National Medicine established the cooperatives to create a façade for issuing invoices, manipulating the financial operations under the guise of legitimate business [5][6]. - The company used the lack of financial knowledge of the cooperative's representatives to gain control over their invoicing processes, further entrenching its fraudulent activities [5][6]. Group 3: Legal Consequences - The tax authorities have confirmed the fraudulent activities, leading to a penalty of 4.45 million yuan, including back taxes and fines [6]. - The case has been forwarded to law enforcement for further investigation, indicating the severity of the violations [6].

Core Viewpoint - The article emphasizes the importance of timely reporting of income received through company accounts to avoid tax risks, highlighting the legal implications of tax evasion under Chinese tax law [3]. Tax Risks and Regulations - Tax risks arise when income is received through personal accounts without proper declaration, potentially leading to accusations of concealing income and false reporting [3]. - The basis for the mentioned tax risks is derived from the "Tax Collection and Administration Law of the People's Republic of China," specifically Article 63, which outlines penalties for tax evasion [3]. Common Misunderstandings about Stamp Duty - Misunderstanding 1: Not all contracts are subject to stamp duty; only those listed in the tax rate table and other specified documents are taxable [7]. - Misunderstanding 2: Transactions without a sales contract still require stamp duty on related documents like orders and requisitions [8]. - Misunderstanding 3: Stamp duty is non-refundable even if a contract is signed and later canceled [9]. - Misunderstanding 4: Contracts without a specified taxable amount still require stamp duty based on the actual settlement amount [10]. - Misunderstanding 5: The taxable basis for stamp duty excludes VAT amounts listed in contracts [11]. - Misunderstanding 6: Changes in contract amounts require adjustments in stamp duty; increases necessitate additional payments, while decreases may allow for refunds [12]. Policy References - Relevant policies include the "Stamp Duty Law of the People's Republic of China," implementation details from the Ministry of Finance and the State Taxation Administration, and specific announcements regarding stamp duty matters [13].

Core Points - The article discusses the tax evasion case involving Hebei Chuming Cultural Media Co., Ltd., a Multi-Channel Network (MCN) with 170 streamers, which failed to withhold personal income tax and engaged in fraudulent tax practices [1][2][4] Group 1: Tax Evasion Details - The company reported a total income of 160 million yuan over three years but did not withhold any personal income tax, which raised suspicions [4][6] - It was found that the company issued 447 fraudulent VAT invoices totaling 44.638 million yuan, significantly inflating its expenses [11][12] - The company improperly claimed small-scale micro-enterprise tax benefits, resulting in a tax shortfall of 12.6151 million yuan [12][14] Group 2: Legal Actions and Consequences - The tax authority imposed a total penalty of 20.1006 million yuan, including back taxes and fines for failing to withhold taxes [2][14] - The case has been referred to the public security authorities for further investigation, indicating potential criminal charges [2][14] - The tax authority emphasized the importance of compliance and the consequences of tax evasion, reinforcing the need for industry regulation [2][12]

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].

Core Points - The article discusses the enforcement actions taken by tax authorities in China against individuals who failed to comply with the new personal income tax system implemented since 2019 [1][2][3] - It highlights the importance of lawful tax reporting and the consequences of tax evasion, emphasizing the role of tax authorities in maintaining tax compliance and fairness in society [3][4] Tax Evasion Cases - The Shanghai tax authority uncovered a case involving Lin Zhonghai, a former company president, who disguised part of his salary as project payments to evade taxes, resulting in a total penalty of 12.5058 million yuan [1] - In Chongqing, Wang Qingsong was penalized for falsely reporting deductions related to medical expenses and education, with a total penalty of 233,900 yuan [2] - In Wuhan, Li Chao was found guilty of similar fraudulent deductions over four years, leading to a penalty of 213,500 yuan [2] Legal Framework and Public Awareness - The article references the constitutional obligation for citizens to pay taxes and the legal repercussions for tax evasion, including fines and potential criminal charges [3] - Experts emphasize the need for public awareness regarding the risks of following misleading "tax-saving tips" found online, which can lead to illegal activities [3] Tax Authority's Regulatory Measures - The tax authorities have established a comprehensive regulatory system utilizing data integration, risk analysis, and precise enforcement to detect tax evasion practices [4] - Taxpayers are reminded to accurately report their income and deductions, with a deadline for the 2024 personal income tax filing set for June 30, 2025 [5]

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].