每经编辑｜段炼 9月19日，河北、湖南、辽宁等地税务部门曝光依法查处的2起MCN机构涉税违法和1起网络主播偷逃税案件。 依法纳税是每一个经营主体的法定义务。MCN机构应按照《互联网平台企业涉税信息报送规定》要求，报送网络主播及合作方涉税信息，并认真履行纳 税义务和代扣代缴义务，做到合规经营、诚信纳税。网络直播从业人员应自觉增强依法纳税意识，坚持合规经营。税务部门始终坚持依法治税，在持续优 化税费服务的同时，依法依规查处各类涉税违法行为，引导行业长期规范健康发展，积极营造法治公平税收营商环境，服务全国统一大市场建设。 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。经查，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 ...

Core Viewpoint - The Guizhou tax authorities are enhancing tax governance by integrating service improvement and regulatory enforcement, aiming to create a fair and efficient tax environment for businesses [1][2][3] Group 1: Tax Service Improvement - The Guizhou tax authorities are implementing a "high-efficiency handling" approach to improve tax services, focusing on the "Qiancheng Tax Delight" service brand [1] - A new model for tax service has been introduced in industrial parks to optimize the business environment [1] Group 2: Regulatory Enforcement - A collaborative mechanism involving eight departments, including police and courts, has been established to combat tax-related crimes [1] - Three significant tax violation cases were exposed, highlighting the enforcement actions taken against tax evasion [1][2][3] Group 3: Specific Cases of Tax Violations - Guizhou Shengkai Wood Industry Co., Ltd. was found to have issued 1,455 fraudulent invoices totaling 143 million yuan and was fined 500,000 yuan [1] - Tongren Fish Pond Gas Station concealed sales income, resulting in a total tax evasion of 696,400 yuan, with penalties totaling 1,394,600 yuan [2] - Guizhou Century Original Site Liquor Co., Ltd. evaded taxes amounting to 8.6983 million yuan through various deceptive practices, leading to penalties of 13.806 million yuan [3]

Core Viewpoint - The tax authorities in China are intensifying their efforts to regulate the tax compliance of high-risk sectors, particularly focusing on online streamers and gas stations, leading to significant revenue recovery and industry normalization [1][2]. Group 1: Tax Compliance and Revenue Recovery - In 2024, the tax department conducted inspections on 169 online streamers, recovering a total of 899 million yuan in unpaid taxes [1]. - A total of 2,722 gas stations were inspected, resulting in the recovery of 5.789 billion yuan [1]. - The tax authorities identified and addressed tax fraud involving 61,800 enterprises, recovering 14.533 billion yuan in export tax refunds [1]. Group 2: Exposure and Deterrence Measures - The tax department has established a mechanism for exposing tax violations and promoting compliance, with over 100 typical tax violation cases publicly disclosed in 2024 [1]. - Among the disclosed cases, 10 involved online streamers, aiming to deter similar violations across the industry [1][2]. - A specific case involved the online streamer Le Chuan Qu, who was penalized 7.58 million yuan for tax evasion through concealing sales income and misclassifying income types [3].