Core Points - The article highlights two cases of "escape-style" tax evasion through company deregistration in China, emphasizing the legal consequences for such actions [1][2] Group 1: Case Summaries - In Shanghai, Wuhang Import and Export Co., Ltd. concealed sales revenue of 257 million yuan and failed to pay taxes totaling 39.8374 million yuan during its operation from 2021 to 2023. The company applied for deregistration in 2023 but was later reinstated by tax authorities in 2024, leading to a total penalty of 82.6246 million yuan in 2025 [1] - In Shandong, Yufei Food Co., Ltd. underreported VAT by 2.0515 million yuan and failed to withhold personal income tax of 208,600 yuan from 2017 to 2019. The company also sought deregistration in 2021, but tax authorities reinstated it in 2024, resulting in a penalty of 5.6609 million yuan in 2025 [2] Group 2: Regulatory Context - The Chinese government has implemented measures to facilitate company deregistration, aiming to improve the business environment. However, some individuals exploit these measures to evade tax obligations by submitting false documents and concealing facts [1][2] - The State Taxation Administration of China has emphasized that any attempts to evade tax payments through "escape-style" deregistration will face legal penalties, reinforcing the commitment to maintaining a fair tax order and a favorable business environment [1][2]

2025.09. 05 近日国家税务总局上海市税务局第五稽查局经查发现，上海悟瀚进出口有限公司在2021年至2023年经营期间，隐匿出口应征税货物销售收入2.57亿 元，未申报缴纳增值税、企业所得税等税费3983.74万元。为掩盖违法事实，该公司于2023年申请办理了注销。2024年，税务部门联合市场监督管理 部门、行政审批服务部门，依法撤销上海悟瀚进出口有限公司注销工商登记并恢复税务登记。2025年5月，上海税务依法对其作出追缴税费款、加收滞 纳金并处罚款共计8262.46万元的处理处罚决定。 9月5日，税务总局官网发布消息，国家税务总局临沂市税务局稽查局经查发现，莒南县宇飞食品有限公司（下称"宇飞公司"）在2017年至2019年经营 期间，通过账外经营、隐匿收入的方式少缴增值税税款205.15万元，对员工入股分红未代扣代缴个人所得税税款20.86万元。为掩盖违法事实，该公司 于2021年申请办理了注销。 不过在收到举报后，临沂市税务局稽查局工作人员发现宇飞公司存在隐匿收入嫌疑。尽管后续调查困难重重，如该公司经营地"人去楼空"，企业法定代 表人无法提供过往经营资料，以"资料已遗失""记不清"为由拒绝配合调查 ...

Core Viewpoint - The tax authorities have exposed two cases of "escape-style" tax evasion through fraudulent company deregistration, highlighting the misuse of deregistration processes to evade tax obligations [1][2][4]. Group 1: Tax Evasion Cases - Shanghai Wuhuan Import and Export Co., Ltd. concealed sales income of 257 million yuan and failed to pay taxes totaling 39.8374 million yuan during its operation from 2021 to 2023, subsequently applying for deregistration in 2023 [1]. - Juxian County Yufei Food Co., Ltd. evaded 2.0515 million yuan in value-added tax and failed to withhold personal income tax of 208,600 yuan from employee dividends between 2017 and 2019, applying for deregistration in 2021 [2]. Group 2: Legal Framework and Consequences - The tax authorities can recover unpaid taxes and impose penalties regardless of the company's registration status, as per the Tax Collection and Administration Law [2][3]. - The law mandates that companies must settle all tax obligations before applying for tax deregistration, emphasizing that deregistration does not absolve tax responsibilities [3][4]. Group 3: Expert Opinions - Experts assert that the notion of using deregistration to escape tax liabilities reflects a misunderstanding of tax law, and such actions will ultimately be penalized [3][4]. - The coordinated efforts of tax authorities and related departments to combat fraudulent deregistration are aimed at maintaining a fair and orderly tax environment [4].

Core Viewpoint - The tax authorities have publicly exposed two cases of "escape-style" tax evasion, marking the first time such cases have been disclosed, emphasizing that tax violations will ultimately be legally addressed regardless of attempts to evade responsibilities through company deregistration [1][2]. Group 1: Tax Evasion Cases - The two highlighted cases involve Shanghai Wuhuan Import and Export Co., Ltd. and Juxian County Yufei Food Co., Ltd., both of which attempted to evade tax obligations through deceptive deregistration practices [1]. - The tax authorities have implemented measures to facilitate company deregistration, but some entities exploit these processes by submitting false documents and concealing key facts to evade tax responsibilities [1][2]. Group 2: Legal Framework and Consequences - According to the Tax Collection and Administration Law, tax authorities can pursue unpaid or underpaid taxes without time limitations, and fraudulent deregistration can lead to the revocation of the deregistration [2]. - The notion that companies can sever their responsibility chain through deregistration reflects a serious misunderstanding of tax law, as any fraudulent actions will ultimately be uncovered and punished [2]. Group 3: Tax Compliance and Business Environment - The tax authorities stress that lawful tax payment is a legal obligation for all businesses, and any attempts to evade taxes through deregistration will face legal repercussions [3]. - The message conveyed by the tax authorities is that honest tax compliance is not optional but a necessary requirement for all business entities, and compliance is essential for sustainable development [2][3].

Core Viewpoint - The tax authorities are intensifying efforts to combat "escape-style" company deregistration aimed at evading tax payments, highlighting that such actions will not go unpunished [1][5]. Group 1: Case Studies - Yu Fei Food Company in Shandong was found to have underreported VAT by 2.0515 million yuan and failed to withhold personal income tax of 208,600 yuan from employee dividends between 2017 and 2019, subsequently applying for deregistration in 2021 [1][2]. - Shanghai Wu Han Import and Export Company was discovered to have concealed sales income of 257 million yuan and failed to report taxes amounting to 39.8374 million yuan from 2021 to 2023, also applying for deregistration in 2023 [3]. Group 2: Legal Framework - The "Tax Collection and Administration Law of the People's Republic of China" allows tax authorities to pursue unpaid or underpaid taxes without a time limit, countering the notion that deregistration can shield companies from tax liabilities [3][4]. - The "Implementation Rules of the Tax Collection and Administration Law" stipulate that companies must settle all tax obligations before deregistration, ensuring compliance with tax duties as a prerequisite for lawful market exit [4]. Group 3: Regulatory Response - Tax authorities, in collaboration with market supervision and administrative approval departments, are empowered to revoke deregistration and restore tax registration for companies attempting to evade tax through deregistration [2][4]. - The tax authorities emphasize that any attempt to evade tax obligations through "escape-style" deregistration will lead to legal consequences, reinforcing the commitment to maintaining a fair tax environment [5].