（来源：中国税务报） 转自：中国税务报 张璐 本报记者 佟海艳 在执行细节上，硼达科技根据具体项目情况，请财务人员、业务人员、管理人员分别开展专项评估，形成分阶段、可落地的实施路径，再转化为具体的制 度实施清单，制定了《辽宁硼达科技有限公司税务操作手册》。孟丽颖介绍，以实际销售业务为例，从梳理合同签订开始，审核人员会逐一核对合同主 体、标的、价款、双方义务等细节。其中，发票管理是防范涉税风险的重点之一，审核人员会重点确认发票品名、金额、税率与实际业务的一致性。 数字化转型后效率提升至少40% 化工行业对于财务核算有着精细化的要求，对于票据处理繁琐、数据追溯繁杂等难点，硼达科技通过数字化转型来提升管理效率。 打开辽宁硼达科技有限公司（以下简称硼达科技）网站，首页左上角写着：硼达人长期坚持的"质量为准，诚信为本"的管理理念，使企业呈现出生机勃勃 的发展状态。记者走进公司深入采访后得知，硼是一种用途广泛的化工原料，有"工业味精"之称，广泛应用于航天航空、半导体、电子、陶瓷、冶金、化 妆品、农业等领域。在硼达科技副总经理孟丽颖看来，正如硼在化工行业起到重要的作用，税务合规既是企业坚守"诚信为本"的具体体现，也是企业健 ...

Core Viewpoint - The State Taxation Administration of China has launched a new initiative to promote tax compliance among businesses by showcasing typical case studies of compliant enterprises on its official website [1] Group 1: Tax Compliance Initiatives - The initiative aims to create a fair and lawful tax environment, encouraging businesses to engage in honest tax practices and compliant operations [1] - A new section titled "Tax Compliance Typical Enterprise Cases" has been established to highlight exemplary practices from various industries [1] Group 2: Regional Case Studies - Recent releases from three provinces include 15 case studies that focus on local industry characteristics and advantages, categorized by industry and type [1] - In Zhejiang Province, five case studies from advanced manufacturing enterprises have been published to support the development of "Zhejiang Manufacturing" [1] - Guangdong Province has released its first batch of tax compliance case studies from the electronic information industry, providing practical references for local enterprises [1] - Jilin Province has highlighted five case studies from the ice and snow industry, which is crucial for boosting winter consumption and industry upgrades [1] Group 3: Expert Insights - An expert from Guangdong University of Finance and Economics emphasizes that businesses should adopt the mindset that "compliance capability is competitive capability" [1] - Companies are encouraged to study and learn from various compliance experiences, integrating compliance requirements into their entire operational processes to foster high-quality industry development [1]

Core Viewpoint - The tax authorities in Guangdong, Zhejiang, and Jilin have released typical compliance cases for enterprises in various industries, aiming to promote tax compliance and risk management among businesses, thereby fostering a fair tax environment and supporting high-quality economic development [1][4][7]. Group 1: Guangdong Electronic Information Industry - Guangdong's electronic information industry has been the largest in China for several years, contributing about one-quarter to the province's industrial economy, and is part of a trillion-yuan industrial cluster [2]. - The Guangdong Provincial Taxation Bureau has published typical compliance cases to provide practical references for electronic information enterprises, guiding them to enhance overall compliance levels [2]. - An example includes Fangbang Electronics, which integrated tax compliance requirements into contract reviews, ensuring clarity on tax obligations in contracts with foreign partners [2]. Group 2: Zhejiang Advanced Manufacturing Industry - Zhejiang's advanced manufacturing sector is supported by innovation and is crucial for building a modern industrial system, with tax compliance being a key factor for many enterprises [4]. - The Zhejiang Provincial Taxation Bureau has released five typical compliance cases from advanced manufacturing companies, including Sanhua Intelligent Controls, which has improved invoice review efficiency through a digital integration system [4]. - Sanhua Intelligent Controls reported a tax payment of 370 million yuan in 2025, showcasing the financial impact of their compliance efforts [4]. Group 3: Jilin Ice and Snow Industry - Jilin Province, located in a prime ice and snow region, is leveraging ice and snow sports and tourism to drive winter consumption and industrial upgrades [7]. - The Jilin Provincial Taxation Bureau has published five compliance cases in the ice and snow industry, promoting tax compliance awareness among businesses [7]. - Changbai Mountain Tourism Company, recognized for its compliance, provides tax guidance to its subsidiaries and conducts tax health checks to mitigate risks [7].

Group 1: Tax Compliance in Electronic Information Industry - Guangdong's electronic information industry has maintained its position as the largest in the country for several consecutive years, emphasizing the importance of tax compliance management to support sustainable industry growth [2] - Five typical tax compliance cases were published by Guangdong tax authorities, involving companies such as Fangbang Electronics and Desay SV [2] - Fangbang Electronics has developed a contract management system to ensure tax compliance in contracts, focusing on ten key audit points related to tax obligations [2][3] Group 2: Tax Compliance in Advanced Manufacturing - Zhejiang tax authorities released five typical tax compliance cases from advanced manufacturing companies, including Tongkun Group and Crystal Optoelectronics [4] - Crystal Optoelectronics has implemented a digital management platform for R&D expenses to enhance compliance and automate cost tracking, with a tax payment of approximately 356 million yuan expected in 2025 [4] - The integration of innovation and compliance awareness into the manufacturing sector is seen as crucial for achieving quality transformation [5] Group 3: Tax Compliance in Ice and Snow Industry - Jilin's ice and snow industry is positioned as a key driver for winter consumption and industrial upgrades, with tax compliance being essential for business operations [6][7] - Five typical tax compliance cases were published by Jilin tax authorities, highlighting companies like Changchun Shengwei Yate and their efforts in establishing tax compliance management roles [7] - The establishment of a tax compliance management position at Changchun Shengwei Yate has led to a systematic approach to R&D expense management, resulting in a total tax payment of 6.56 million yuan in 2025 [7]

Core Viewpoint - The article highlights the importance of tax compliance in various industries, showcasing exemplary cases from advanced manufacturing, electronic information, and ice and snow industries to guide businesses in enhancing their tax compliance awareness and practices [1][9]. Advanced Manufacturing Industry - Five advanced manufacturing companies, including Tongkun Co., Wangli Security, Huafeng Chemical, Crystal Optoelectronics, and Sanhua Intelligent Control, were recognized for their tax compliance practices, all maintaining an A-level tax credit rating for several consecutive years [3]. - Tongkun Co. established a dedicated tax management department in 2018 to oversee tax affairs across the group, implementing internal compliance guidelines and ensuring tax compliance in major decisions, with an average annual tax payment of approximately 360 million yuan from 2023 to 2025 [3]. - Wangli Security integrated tax compliance into contract review processes, ensuring that tax obligations are clearly defined in contracts, which led to the successful modification of a contract with an overseas institution to clarify tax responsibilities [4]. - Sanhua Intelligent Control developed a digital system to enhance invoice review efficiency, integrating 298 audit standards to ensure compliance across all financial documents, with a projected tax payment of 370 million yuan in 2025 [6]. - Huafeng Chemical created dual compliance defenses through digital means, including a supplier management system and real-time monitoring of business operations, with a tax payment exceeding 90 million yuan in 2025 [7]. Electronic Information Industry - The Guangdong Provincial Taxation Bureau published typical tax compliance cases from the electronic information sector, including companies like Fangbang Co., Desay SV, and Aohai Technology, which have implemented various compliance measures [1]. Ice and Snow Industry - The Jilin Provincial Taxation Bureau released tax compliance cases from the ice and snow industry, including Changbai Mountain, which provided tax compliance guidance to its subsidiaries and improved financial management through an integrated information system, resulting in a total tax payment of 53.07 million yuan in 2025 [10]. - The article emphasizes the growing importance of integrity and compliance management in the expanding ice and snow tourism market, with companies adopting proactive measures to ensure accurate tax reporting and compliance [10][11].

亚马逊和其他大型市场平台多年来一直在争论，何时应由市场平台（而非个体卖家）负责征收销售税。与此同时，各州通过法院裁决越来越多地将这一责 任转移到市场平台身上。 OpenAI 一直将在 ChatGPT 内购物吹捧为一个重大的商业机遇，因为它正试图筹集数百亿美元的新资金。与此同时，该公司仍在完善一些线上商务的基本 操作。 这包括找出处理州销售税的最佳方式 ——两位曾与 OpenAI 商务团队交流过的人士透露，负责其内部商务的人员尚未决定应如何处理通过其平台进行购物 时销售税的收取问题。 OpenAI 去年底开始在 ChatGPT 内部添加结账功能，通过应用内直接销售来自 Etsy 或 Shopify 等电商平台商家的商品。 这些企业负责处理交易流程，包 括销售税相关的大部分工作。但若要让购物功能真正形成规模， ChatGPT 可能需要引入更广泛的商品品类（包括大型品牌），这可能迫使其承担更多交易 处理工作——包括销售税的代收代缴。 这可能意味着要建立自己的税收代征代缴能力，并增设税务合规团队。如果未来 OpenAI 真的建立起大规模的购物业务，还可能面临各州税务稽查。其他线 上公司就曾因各州认定其应代收销售税，而 ...

Core Insights - The article emphasizes the importance of a well-structured equity framework for startups, highlighting that over 60% of startups face valuation negotiation challenges or even financing failures due to early-stage equity design issues [1] Group 1: Equity Structure Design Issues - Common pitfalls in equity structure design include "friendship shares" or "egalitarianism," where founders split equity based on personal relationships, leading to future strategic conflicts and decision-making deadlocks [2] - A survey indicates that 34% of startups experience business stagnation or dissolution due to core team equity disputes, underscoring that equity is not just a tool for profit distribution but also a core aspect of governance and control [2] - A professional equity structure design should incorporate "dynamic adjustment" mechanisms, such as holding platforms, ESOPs, and clear vesting and exit terms, to align individual contributions with long-term interests and ensure stable control [2] Group 2: Tax Compliance Risks - Founders often use equity holding, non-monetary contributions (like intellectual property), and other shortcuts that may seem convenient but pose significant compliance risks during financing [3] - Poorly designed equity holding agreements can lead to legal uncertainties, while inadequate documentation for non-monetary asset evaluations can result in tax liabilities and penalties during equity transfers or financing expansions [3] Group 3: Financial Reporting Challenges - The "capital reserve" account is crucial for reflecting a company's capital input, yet many startups mishandle financial reporting, leading to confusion between loans and investments, which can misrepresent net assets [4] - For instance, if a shareholder transfers funds to the company without proper documentation as "investment," it may be incorrectly recorded as "other payables," distorting the financial statements and raising doubts about the company's financial integrity during valuation [4] - Chengdu Koyang Tax Firm has developed systematic methods to assist companies in reconstructing historical accounts and providing compliant financial reports to clarify net asset composition for investors [4][5] Group 4: Exit Mechanism Deficiencies - A robust equity structure must include both "entry" and "exit" mechanisms; many startups fail to formalize agreements regarding equity handling in cases of partner departure, retirement, or moral hazard, leading to internal conflicts [6] - Without clear exit strategies, companies may face endless internal strife, with shareholders needing to pay exorbitant prices to reclaim equity or facing the risk of equity being inherited by outsiders [6] - Chengdu Koyang Tax Firm focuses on building comprehensive contractual frameworks that include buyback rights, preemptive rights, and resale rights, ensuring compliance with regulations while optimizing tax treatment [6] Group 5: Overall Value of Equity Structure - A rigorous equity structure design provides "certainty," establishing stable and predictable rules for control, profit distribution, and future capital pathways, which is essential for governance and compliance [7] - The firm integrates AI data analysis with professional tax expertise to offer clear, actionable solutions at the intersection of equity, tax, and legal considerations [7] - Financing is not merely about capital injection but also a test of corporate governance structure, making it crucial to clarify equity relationships in advance to safeguard future value [8]

本报讯(记者吴奕萱见习记者王楠)1月30日晚间，宁波市天普橡胶科技股份有限公司(以下简称"天普股份 （605255）")发布公告称，公司在近期开展的税务合规性自查中发现，因对税收政策适用条件理解存在 偏差，公司错误享受了企业所得税税收优惠政策。截至公告披露日，公司已按相关要求足额缴清全部款 项。 关于该事项的财务影响，公告中明确表示，依据《企业会计准则第28号—会计政策、会计估计变更和差 错更正》相关规定，本次企业所得税补缴事项不属于重要前期会计差错，无需对公司前期财务数据进行 追溯调整。本次补缴的税款及滞纳金将计入公司2026年当期损益，公司2026年度净利润预计减少约 581.19万元，最终数据以公司2026年度经审计的财务报表为准。 天普股份在公告中提示广大投资者密切关注公司后续信息披露内容，理性决策，注意投资风险。同时， 该公司将按照相关法律法规要求，持续履行信息披露义务，保障市场公平透明，维护投资者合法权益。 根据公告内容，天普股份本次需补缴企业所得税348.33万元，滞纳金232.86万元，税款及滞纳金合计 581.19万元。本次涉税事项未涉及行政处罚，亦未对公司日常生产经营产生影响。 ...

Core Viewpoint - The Hong Kong Institute of Certified Public Accountants has proposed recommendations for the government's 2026-27 fiscal budget to ensure public financial sustainability and explore a broader tax base for more stable revenue [1] Group 1: Tax Recommendations - The Institute suggests reviewing the tax base to align with long-term expenditure needs and recommends specific measures to increase revenue based on the principle of "those who can pay more should pay more" [1] - Proposed measures include increasing the long-unadjusted stamp duty on residential property leases and raising the higher standard tax rate for salaries from 16% to 16.5%, or lowering the income threshold for this rate to above 4 million HKD [1] Group 2: Budget Proposal Themes - The budget proposal theme is "Enhancing Hong Kong's Advantages: Stimulating Innovation, Attracting Talent, and Building a Bright Future," covering four main areas: attracting investment and promoting economic growth; attracting, retaining, and nurturing talent; ensuring public financial health and tax competitiveness; and supporting communities and promoting sustainable development [1] Group 3: Infrastructure and Compliance Suggestions - The Institute recommends charging a border construction fee for private cars entering controlled areas to subsidize the maintenance costs of various facilities and infrastructure at these checkpoints [1] - To improve tax compliance, a voluntary declaration plan with a time limit is suggested for small and online businesses, including online store owners and key opinion leaders (KOLs), with a waiver of penalties as an incentive [1]

华税 HUA SHUI 煤炭行业 税务合规报告 2026 华税律师事务所 二〇二六年一月 "十四五"期间，我国能源结构不断优化，煤炭在能源供应体 系中的基础保障和系统调节作用持续发挥。在税收层面，煤炭从开采 到运输、销售、用煤等多个环节均存在不可忽视的税务合规问题。近 年来随着税收征管数字化、精准化效能的大幅提升，行业企业面临不 司程度的涉税行政、刑事风险，全面洞察行业征管动态、识别多税种 合规要点，成为行业企业持续发展的必然要求。 煤炭行业虚开、偷税风险高发，长期以来是税务稽查的重点领 域。在购销环节，因配额制的施行，煤炭不带票销售的现象十分普遍， 煤炭贸易企业在购入煤炭时无法取得发票进行增值税进项抵扣及所 得税税前扣除；而在运输环节，因实际承运的司机未向煤炭贸易企业 开具运输发票，导致其同样面临无票入账的问题。为应对上述困境、 确保持续经营，部分煤炭贸易企业或依赖地方财政奖补、或增加第三 方交易主体并自其处取得发票。而随着八部门联合打击涉税违法犯罪 机制深入推进以及对违规引税返税、搞"政策洼地"等行为的加力红 治，购销贸易模式调整所引发的模式合理性、发票合法性争议不断， 链条中多环节主体均面临不同程度的虚 ...