Core Viewpoint - China's tax regulation is shifting from "invoice-based tax management" to "data-driven tax governance," with increased efforts to combat tax-related crimes and enhance compliance [1] Group 1: Tax Crime Trends - Tax-related crimes are evolving with more sophisticated and concealed methods, such as using "yin-yang contracts" for tax evasion and secretly transferring assets to avoid tax liabilities [1] - The emergence of professional and information-driven criminal activities complicates the detection and prosecution of tax crimes [1] Group 2: Judicial Actions and Cases - The Supreme People's Court has released typical cases to guide judicial decisions and strengthen the punishment of tax crimes, aiming to enhance tax compliance [1] - Various cases highlight different methods of tax evasion, including the use of false invoices, "yin-yang contracts," and fraudulent export tax refunds [2] Group 3: Case Summaries - Case 1: Individuals used 880 false VAT invoices to evade taxes amounting to over 23 million yuan, resulting in significant prison sentences [3][4] - Case 2: A real estate company and its manager evaded over 3.86 million yuan in taxes through deceptive practices, leading to fines and imprisonment [6] - Case 3: An individual transferred funds to evade tax collection, resulting in a sentence of three years with a four-year probation [10] - Case 4: A company fraudulently obtained 870 million yuan in export tax refunds through circular exports, leading to a life sentence for the main perpetrator [14] - Case 5: A logistics company sold fake VAT invoices, resulting in a 15-year prison sentence for the owner [17] - Case 6: An individual was sentenced for issuing false VAT invoices to obtain tax refunds, highlighting the need for strict penalties [21] - Case 7: A group used fraudulent methods to claim over 140 million yuan in export tax refunds, resulting in severe penalties [24] - Case 8: A company disguised silver as a different product to fraudulently claim export tax refunds, leading to significant fines and prison time for the responsible individuals [26][28]

Core Viewpoint - The article highlights the increasing scrutiny and enforcement actions by tax authorities against real estate companies that maliciously evade tax payments, signaling a crackdown on tax-related illegal activities [1][2]. Group 1: Tax Evasion Cases - Two real estate companies, Maolong Real Estate and Jicheng Real Estate, were publicly exposed for maliciously evading tax payments, with Maolong accumulating a tax debt of 100.67 million yuan since June 2022 and Jicheng accumulating 36.17 million yuan since December 2019 [2][3]. - Both companies failed to comply with multiple tax payment notices and engaged in tactics to avoid tax obligations, such as relocating offices and opening new bank accounts without notifying tax authorities [2][3]. Group 2: Legal Consequences - The tax authorities have referred the cases of Maolong and Jicheng to local public security agencies for criminal investigation due to their actions constituting tax evasion [3][6]. - Maolong has paid 55 million yuan and Jicheng has paid 24.8 million yuan of their owed taxes, while the remaining amounts are still being pursued by tax authorities in conjunction with law enforcement [3]. Group 3: Tax Compliance and Business Implications - Tax compliance is emphasized as crucial for the long-term health and credibility of businesses, with tax evasion potentially leading to severe internal control failures and loss of access to industry qualifications and financial support [7][8]. - The article suggests that companies facing genuine financial difficulties should communicate with tax authorities for possible relief rather than resorting to evasion tactics, promoting a balanced approach to tax enforcement [6][7].

Core Points - Two real estate companies were exposed for maliciously evading tax payments, highlighting the tax authorities' crackdown on tax evasion [1][4] - The companies involved are Maolong Real Estate and Jicheng Real Estate, with significant tax arrears and attempts to avoid payment [2][3] Summary by Sections Tax Evasion Cases - Maolong Real Estate accumulated tax arrears of 100.67 million yuan since June 2022, and engaged in multiple fund transfers to its shareholders without justification [1][2] - Jicheng Real Estate had tax arrears of 36.17 million yuan since December 2019, and used unreported bank accounts to hide income and evade tax payments [2][3] Legal Consequences - Both companies were reported to the police after failing to comply with tax payment demands, leading to criminal investigations [2][4] - Maolong Real Estate paid 55 million yuan and Jicheng Real Estate paid 24.8 million yuan of their tax debts, with further collections ongoing [2][4] Tax Compliance and Business Environment - Tax authorities emphasize the importance of lawful tax payment as a responsibility of all businesses, aiming to support the healthy development of the real estate sector [6] - Experts suggest that while some companies may face genuine financial difficulties, evading tax obligations can lead to severe long-term consequences, including loss of business credibility and access to financial support [5][6]