欢迎扫描下方二维码关注： 来源：北京税务 同学们，诚信纳税光荣，逃避纳税 可耻,咱们一起争做小小税法宣传 员，呼吁更多人加入到诚信纳税的 队伍中吧! 纳税光荣,逃税可耻 漂亮的公园、便捷的社区医院，还 有咱们明亮的教室，这些都是国家 提供的公共产品和服务，提高了我 们的获得感和幸福感! HK No 知识贴 这些公共产品和服务是由税收保障的，我 们享受了它们的便利，就要依法缴纳税款，这 是我们对国家应尽的义务和责任。只有每个人 都按照税法诚信纳税，国家才会更加富强，我 们的生活才会更加美好! 爸爸妈妈，你们看! 这个人逃避纳税 义务,被处罚了!新闻里说,逃避纳 税不仅会丧失信誉,产生负面的社会 影响,而且还会受到法律的制裁。 arie AD CHIP! 来源 北京税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 《中华人民共和国税收征收管理法》规定， 对逃避纳税的单位或个人，除追回全部应纳税 款 ...

企业供图 用 luckin coffer 企业供图 24 2 第2 村 长城文化建 n been g 100 4 2025年12月4日是我国第十二个国家宪法日，为深入学习宣传习近平法治思想，推动宪法精神深入人 心，北京市延庆区税务局深入环球新意商圈和八达岭镇石峡村开展宪法宣传活动，将法治精神与税费政 策送到商户和村民身边。活动现场，税务干部深入讲解宪法知识、税收法律法规以及最新的税费优惠政 策，现场解答关于发票开具、申报纳税、城乡居民基本医疗保险缴费等实务问题，将宪法宣传与税费服 务深度融合，弘扬诚信纳税理念，引导企业合规经营，增强了纳税人税费遵从意识，提升公众法治素 养。下一步，延庆区税务局将持续开展系列税收宣传活动，提升社会公众依法诚信纳税意识，着力打造 法治公平的税收营商环境，为服务区域经济高质量发展贡献力量。 ...

2025.12. 05 本文字数：875，阅读时长大约2分钟 作者 | 第一财经 陈益刊 拥有千万粉丝的网络车评人陈震因被多个网络平台禁言，一度上了热搜。紧接着来自国家税务总局北 京市税务局公开消息显示，陈震被查出偷税118万元，税务对其作出追缴税款、加收滞纳金并处罚款 共计247.48万元的处理处罚决定。 因此，网络主播们等应提升诚信纳税意识，切莫听取所谓的避税"秘笈"，借隐匿收入、转换收入性 质、进行虚假申报等手段偷税。否则，短期偷得国家"真金白银"，中长期却将面临大额补缴税金及罚 款，并丧失职业生涯，得不偿失。 笔者建议，网络主播们应尽快自查自纠，若发现偷税等不合规情形，应尽快联系税务机关补税免于处 罚。合规守法才能行稳致远。 （作者系第一财经记者） 微信编辑 | 格蕾丝 第 一 财 经 持 续 追 踪 财 经 热 点 。 若 您 掌 握 公 司 动 态 、 行 业 趋 势 、 金 融 事 件 等 有 价 值 的 线 索 ， 欢 迎 提 供 。 专 用 邮 箱 ： bianjibu@yicai.com 尽管陈震已经缴纳了上述罚金，但作为公众人物，踩踏依法纳税法律红线后果尤为严重。此前明星网 红等公众人物 ...

Core Viewpoint - Yiliang Chihong, a leading state-owned enterprise in the non-ferrous mining sector in Yunnan Province, emphasizes compliance and integrity in its operations, contributing significantly to local economic development and achieving an A-level tax credit rating for five consecutive years [1][7]. Compliance and Internal Control - Compliance is regarded as the lifeline of the enterprise, with the A-level tax credit seen as a starting point for continuous management and operational standardization [3][9]. - The company has established a comprehensive compliance management system covering finance, procurement, and safety production, ensuring accurate tax calculations and timely tax declarations through a full-process control system [3][9]. Tax Collaboration and Economic Impact - Yiliang Chihong actively collaborates with local tax authorities to understand key policies such as R&D expense deductions and environmental tax exemptions, which have supported compliance and optimized decision-making [5][11]. - During the 14th Five-Year Plan period, the company saved several hundred million yuan through policy compliance, which has bolstered key projects like safety standardization and mechanization upgrades, contributing to the development of a modern, efficient, and green mining operation [5][11]. Social Contribution and Community Engagement - The company’s continuous A-level tax credit rating has enhanced its market trust and expanded cooperation opportunities, positioning it as a vital force in local economic development [5][11]. - In the 14th Five-Year Plan period, Yiliang Chihong's total industrial output value exceeded 9 billion yuan, ranking eighth in tax contributions among enterprises in Zhaotong City, thus serving as a stabilizing force for the regional economy [5][11]. - The company has also invested over ten million yuan in social welfare, supported more than 200 impoverished students, created over a thousand jobs, and contributed to rural revitalization efforts [5][11]. Future Outlook - Yiliang Chihong aims to continue its commitment to compliance and integrity, striving for high-quality development while contributing to the prosperity of the local economy [7][13].

Core Viewpoint - The article emphasizes the importance of issuing invoices in compliance with tax regulations, highlighting the potential consequences of failing to do so, including penalties and the need for tax payment adjustments [7][8]. Group 1: Tax Compliance - Companies that refuse to issue invoices may face significant repercussions, including the obligation to pay back taxes and potential fines of up to 10,000 yuan [7]. - The article references the "Invoice Management Measures" which stipulate that failure to issue required invoices can lead to corrective orders from tax authorities [7]. - It is noted that repeated violations or severe cases may result in public announcements by tax authorities regarding the offending entities [7]. Group 2: Business Practices - The narrative illustrates a scenario where a business owner realizes the importance of compliance after being reported for not issuing invoices, indicating a shift towards more responsible business practices [8]. - The article stresses that issuing invoices is fundamental to legitimate business operations and long-term success, promoting the idea of honest tax contributions [8]. Group 3: Tax Regulations - The article outlines specific tax regulations, including the definition of taxable sales and the inclusion of various fees in the taxable income [13][14]. - It explains that additional charges, such as late payment interest, should also be considered taxable income under the VAT regulations [15].

Core Viewpoint - The article emphasizes the importance of compliance in issuing invoices, particularly regarding the separation of business entertainment expenses from accommodation fees to avoid tax risks [7][9][10]. Summary by Sections Invoice Compliance - Business entertainment expenses should not be combined with accommodation fees on a single invoice, as this is non-compliant and can lead to tax risks [7]. - According to the Corporate Income Tax Law, 60% of business entertainment expenses can be deducted, but it cannot exceed 5% of the annual sales revenue [9]. Invoice Requirements - Invoices must be issued accurately, including the full name of the payer and the tax identification number; otherwise, they cannot be used for tax deductions or reimbursements [20][23]. - Any changes to the product name on an invoice are not allowed, and detailed addresses must be included for real estate rental invoices [24][27]. Policy References - The article cites several regulations, including the Invoice Management Measures and announcements from the State Administration of Taxation regarding invoice issuance and management [28].

Core Viewpoint - The article highlights the successful integration of compliance and operational excellence in the production and tax management practices of Taiyuan Ninghuafu Yiyuanqing Vinegar Co., Ltd, which has maintained an A-level tax credit rating for 17 consecutive years [1] Group 1: Compliance in Raw Material Procurement - As an agricultural product processing enterprise, tax compliance in raw material procurement is crucial for Ninghuafu, which became a pilot enterprise for VAT input tax deduction in 2013 [2] - The company uses the input-output method to determine deductible VAT, requiring precise data on sales volume and average purchase prices to avoid tax risks [2][3] - The tax authority conducts dynamic supervision, collecting various documents from Ninghuafu to analyze and mitigate potential tax risks in raw material procurement [3] Group 2: Integrity in Revenue Accounting - Ninghuafu emphasizes integrity in revenue accounting, ensuring all sales income is accurately reported for tax purposes, regardless of whether invoices are issued [7] - The company implemented a retail management system in 2017 to digitally track every transaction, enhancing internal management and ensuring accurate revenue reporting [8] - The introduction of electronic invoices has streamlined the invoicing process, improving customer satisfaction and operational efficiency [8] Group 3: Social Security Contributions - Since 1992, Ninghuafu has consistently paid social security contributions for its employees, fostering a strong relationship and ensuring employee welfare [11] - The company has optimized the process of determining social security contribution bases by utilizing personal income tax data, making it more efficient [12] - The commitment to social security is viewed as essential for the company's sustainability and the well-being of its workforce, allowing employees to focus on production [11][12]

Core Viewpoint - The article emphasizes the importance of issuing invoices in compliance with tax regulations, highlighting the potential consequences of failing to do so, including penalties and the need for tax payment adjustments [6][7]. Group 1: Tax Compliance - The refusal to issue invoices can lead to significant repercussions, including the obligation to pay back taxes and potential fines [6]. - According to the "Invoice Management Regulations of the People's Republic of China," failure to issue required invoices can result in fines of up to 10,000 yuan, and any illegal gains may be confiscated [6]. - The article stresses that businesses must adhere to proper invoicing practices to maintain trust and long-term relationships with clients [7]. Group 2: Business Integrity - The narrative illustrates a scenario where a business owner realizes the severity of not issuing invoices after being reported, indicating a shift towards compliance [5][7]. - The importance of integrity in business operations is highlighted, with a call for companies to operate transparently and in accordance with tax laws to ensure sustainable growth [7].

Core Viewpoint - Tax compliance is not optional but a mandatory requirement for all business entities, emphasizing the need to integrate compliance into every aspect of business decision-making [1][3]. Group 1: Tax Evasion Cases - The tax authorities have recently exposed two cases of "escape-style" tax evasion, marking the first time such cases have been publicly disclosed [1]. - Both cases involved companies concealing income to evade tax obligations and attempting to escape by deregistering, which ultimately led to their registration being restored, requiring them to pay back taxes, late fees, and fines [1]. Group 2: Legal Framework and Compliance - According to Article 16 of the Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China, businesses must settle all tax obligations before deregistering [2]. - Attempting to sever the responsibility chain through deregistration reflects a disregard for tax laws, as such actions will eventually be uncovered and penalized [2]. Group 3: Tax Authority's Stance - The tax authorities have significantly increased the disclosure of tax-related violations this year, including cases involving tax intermediaries, individual taxpayers, and fraudulent tax benefit claims [2]. - The exposure of typical cases demonstrates the tax authorities' zero-tolerance approach towards tax violations, reinforcing their commitment to maintaining a fair and just tax economic order [2]. Group 4: Role of Tax Intermediaries and Compliance Culture - Tax intermediaries are expected to assist businesses in handling tax matters legally and promote tax compliance [3]. - MCN institutions, responsible for calculating income for online streamers and withholding taxes, play a crucial role in the sustainable development of the industry and the healthy ecosystem of live streaming [3]. - Businesses and individuals must recognize that tax incentives are designed to benefit enterprises and the public, and abusing these incentives undermines the rights of compliant taxpayers [3]. Group 5: Collaborative Tax Governance - The collaborative approach to tax governance is becoming clearer, with the application of big data analysis significantly enhancing enforcement efficiency [3]. - Businesses are urged to abandon any notion of evading taxes and to fully comply with tax obligations, integrating compliance into every aspect of their operations for sustainable growth [3].

Core Viewpoint - The article emphasizes the importance of issuing invoices in compliance with tax regulations, highlighting the potential consequences of failing to do so, including penalties and the need for tax payment adjustments [6][7]. Group 1: Tax Compliance - Companies that refuse to issue invoices may face significant penalties, including fines of up to 10,000 yuan and the requirement to pay back taxes owed [6]. - The article references the "Invoice Management Measures" which stipulate that failure to issue invoices can lead to corrective orders from tax authorities [6][7]. Group 2: Business Reputation - The refusal to issue invoices can damage a company's reputation, leading clients to seek more compliant service providers [7]. - The article illustrates a scenario where a long-term client expresses disappointment over a company's non-compliance, indicating a shift in trust and future business relationships [7]. Group 3: Regulatory Framework - The article cites specific regulations from the "Invoice Management Measures" that govern the issuance of invoices and the penalties for non-compliance [6][18]. - It also mentions the necessity for businesses to maintain accurate records and report any changes in their operational structure to tax authorities [14][17].