今年以来，在税务部门曝光的系列涉税违法案件中，不少企业通过拆分收入的方式骗惠偷税。比如，宁 波市税务部门前不久公布了一个案件：夏某在2019年至2021年间，以业务总承揽人身份，接手了某影视 公司的多个项目。由于项目总金额较大，为了尽可能逃避纳税义务，夏某借他人的名义陆续成立了9家 个体工商户，将原本应归属于其个人的经营所得，分散至多家个体工商户名下，以此维持这些个体工商 户的增值税小规模纳税人资格，从而违规享受个体工商户经营所得减半征收等税收优惠政策。经查，夏 某通过拆分收入进行虚假纳税申报，违规享受个人所得税税收优惠，共计少缴个人所得税税款345.92万 元。2024年9月，税务部门对其作出追缴税款、加收滞纳金并处罚款共计518.88万元的处理处罚决定。 小微企业总体规模偏小、抗风险能力较弱。近年来，国家针对小微企业实施了如"月销售额10万元以下 （含本数）的增值税小规模纳税人免征增值税""小型微利企业减按25%计算应纳税所得额，按20%的税 率缴纳企业所得税"等系列税费优惠政策。然而，一些不法分子受利益驱动，违法拆分收入以骗享税收 优惠。 "如果企业片面认为注册多家主体就能自动适用小微企业普惠政策，就忽 ...

Core Viewpoint - The article discusses the psychological issues of some internet users regarding the resignation of a prominent figure, emphasizing the need for a deeper understanding of historical context in discussions about state-owned assets and corporate governance [2][5][30]. Group 1: Company Insights - The resignation of a key figure,宗馥莉, has sparked discussions and speculation online, reflecting a broader trend of public sentiment and reaction to corporate changes [2][5]. - The article argues that the history of companies like Wahaha is often misunderstood, with claims of state asset loss being unfounded when historical context is considered [8][10][24]. - It highlights the importance of understanding the historical background and operational context of companies to avoid misinterpretations and unfounded accusations [16][32]. Group 2: Industry Context - The discussion touches on the broader implications of corporate governance and the relationship between state-owned assets and private enterprises, suggesting a mutual benefit in economic development [26][28]. - The article critiques the lack of historical awareness among some commentators, suggesting that many do not grasp the complexities of corporate history and the evolution of state-owned enterprises [29][31]. - It emphasizes the need for a nuanced approach to analyzing corporate issues, advocating for a thorough investigation into historical practices rather than relying solely on current data [34][36].