Group 1 - The National Taxation Administration has exposed two tax evasion cases in the "new three samples" sector, marking the first disclosure of illegal activities in this area [1][2] - The first case involves Jiangxi Nanshi Lithium Battery New Material Co., Ltd., which fraudulently claimed tax benefits by misclassifying non-research personnel's salaries as research expenses, resulting in a tax penalty of 5.719 million yuan [1] - The second case involves a tax fraud gang led by Lin Jiayang, which falsely exported non-refundable "lead-acid batteries" as refundable "lithium batteries," leading to a recovery of 149 million yuan in export tax refunds and a prison sentence for the main perpetrator [2] Group 2 - Recent years have seen the implementation of various tax incentives to support the rapid development of the "new three samples" sector, but some entities have abused these policies to evade taxes [3] - These entities not only exploit tax benefits but also engage in practices like issuing false invoices and overstating expenses, which distorts market competition and harms compliant businesses [3] - Experts emphasize the importance of adhering to legal boundaries in the rapidly growing "new three samples" industry, advocating for a focus on innovation and market expansion rather than tax evasion [3]

Core Viewpoint - The article highlights the illegal tax evasion activities in the "New Three Samples" sector (new energy vehicles, lithium batteries, and photovoltaic products), emphasizing the need for strict enforcement of tax regulations to ensure fair competition and promote innovation in the industry [1][2][3] Group 1: Tax Evasion Cases - Case 1 involved a tax fraud scheme led by Lin Jiayang, where a group manipulated 11 companies to export non-refundable "lead-acid batteries" as refundable "lithium batteries," resulting in a fraudulent claim of 149 million yuan in export tax refunds [1] - Case 2 involved Jiangxi Nanshi Lithium Battery New Materials Co., which improperly included 6.6822 million yuan of non-research personnel salaries in R&D expenses to claim tax deductions, leading to a total penalty of 5.719 million yuan [2] Group 2: Impact on Industry - The illegal tax activities undermine the original intent of tax incentives aimed at fostering innovation and disrupt the fair tax environment, contributing to chaotic competition and harming the unified national market [2] - Some companies are misusing tax benefits to engage in price-cutting competition, distorting market mechanisms and disrupting fair competition [2] Group 3: Expert Opinions - Experts emphasize that tax incentives should be used to enhance R&D and product quality, and companies should focus on legal compliance rather than exploiting loopholes [3] - The enforcement of tax laws in the "New Three Samples" sector is crucial for creating a fair tax environment, enhancing industry competitiveness, and curbing chaotic competition [3]