最高法指出，我国税收监管正从"以票管税"向"以数治税"分类精准监管转变，对税收违法犯罪行为的查 处力度不断加大。同时，危害税收征管犯罪也出现了新变化，犯罪手法不断翻新，作案手段更加隐蔽， 如利用"阴阳合同"逃税、秘密转移财产逃避追缴欠税等；职业化专业化特征明显，信息化水平提升，智 能化越来越高，导致不少案件发现难、查处难、定性难。 本次典型案例包括接受虚开的增值税专用发票逃税案件。最高法指出，当前，通过接受虚开的增值税专 用发票逃税案件多发。逃税，是行为人逃避应纳税义务的行为，危害结果是造成国家应征税款损失；骗 税，则是行为人以非法占有为目的，骗取国家已收税款。因此，两罪主体的主观恶性和行为的客观危害 性相差较大，司法机关应依法查明、区别对待。基于主客观相统一原则，应区分逃税和骗税；基于罪责 刑相适应原则，骗税危害性更大，行为人主观恶性深，应依法从严打击；基于"三个效果"考量，对负有 纳税义务的企业实施的上述行为依法以逃税论处，既符合行为的本质属性，也符合罪责刑相适应的基本 原则和法律规定，有利于防止对实体企业轻罪重罚，有利于涵养国家税源。 11月24日，最高人民法院发布依法惩治危害税收征管犯罪典型案例，相关 ...

转载请注明央视财经 （央视财经《财经调查》）四川、河北等地卖家告诉总台《财经调查》记者，"手搓"自制飞机通过"配 件套材""仅供展示"等阴阳合同销售并运营，以此逃避监管，实则销售整机。这样没有质量保障的载人 飞行器，一旦发生事故，后果不堪设想。除了个人作坊，记者还调查到云南一家看似正规的飞机制造公 司，车间整齐、规模不小，但其飞机使用的竟然是汽车发动机，而且未取得通过主管部门审批的型号合 格证，负责人也无法出示生产许可证。同样，这家公司以"DIY销售"为名规避监管，本质仍是非法售卖 整机。 编辑：王昕宇 ...

Core Viewpoint - The Los Angeles Clippers, considered a top contender for the NBA championship, are facing a serious issue involving star player Kawhi Leonard and a potential violation of the salary cap regulations due to a controversial endorsement deal [2][6]. Group 1: Allegations and Investigations - Kawhi Leonard is alleged to have signed a $28 million endorsement deal that may constitute a "yin-yang" contract, which is essentially a false endorsement agreement [2]. - The NBA is aware of the media reports regarding the Clippers' potential violations and has initiated an investigation into the matter [2]. - The Clippers and owner Steve Ballmer have denied any wrongdoing, asserting that they have not evaded the salary cap or engaged in any improper conduct related to the endorsement deal [2][6]. Group 2: Financial Implications - The NBA salary cap for the 2025-26 season is set at $154.647 million, with a luxury tax threshold of $187.895 million [3]. - If the Clippers are found to have violated salary cap rules, they could face a maximum fine of $4.5 million and the potential loss of several future first-round draft picks [6]. - Leonard's contract, valued at $152.4 million over three years, could be at risk of cancellation, which would significantly impact the team's championship aspirations [3][6]. Group 3: Owner's Background - Steve Ballmer, the owner of the Clippers, has a net worth exceeding $1.1 trillion, ranking him 8th on the 2025 Hurun Global Rich List [4]. - Ballmer purchased the Clippers for $2 billion in 2014, setting a record for the highest price paid for an NBA team at that time [4].

Core Viewpoint - The Los Angeles Clippers, considered a top contender for the NBA championship, are facing a serious issue involving star player Kawhi Leonard and a potentially illegal endorsement deal worth $28 million, which is under investigation by the NBA [3][4]. Group 1: Allegations and Investigations - Kawhi Leonard is accused of signing a "shadow contract" related to a $28 million endorsement deal, which allegedly requires him to remain with the Clippers to receive the full amount [3]. - The NBA is aware of the media reports regarding the Clippers' alleged violations and has initiated an investigation into the matter [3]. - The Clippers and owner Steve Ballmer have denied any wrongdoing, asserting that they have not evaded salary cap regulations or engaged in improper conduct [3][4]. Group 2: Financial Implications - The NBA salary cap for the 2025-26 season is set at $154.647 million, with a luxury tax threshold of $187.895 million, aimed at maintaining competitive balance among teams [4]. - If the Clippers are found guilty of attempting to circumvent the salary cap, they could face a maximum fine of $4.5 million and the loss of several future first-round draft picks [7]. - Historical context is provided by a previous incident in 1998 involving a similar "shadow contract" that led to significant penalties for the Minnesota Timberwolves, including the loss of draft picks [7][8]. Group 3: Owner's Background - Steve Ballmer, the owner of the Clippers, has a net worth exceeding ¥1.1 trillion, ranking him 8th on the 2025 Hurun Global Rich List [5]. - Ballmer purchased the Clippers for $2 billion in 2014, setting a record for the highest price paid for an NBA team at that time [5].

1 1 174 13 12 12 the 32 s t is a last the Prop 16 The The 49 14 1997 a 1 1 1 1 1 1 1 1 1 1 1 S Area and and a and and a long the latest · Wair · F Read The 2005 11 11 at the are : AC : 8945 1900 140 - 14 - 11 - The Section r 20 20 the ri t a 12 / 1 s at 11:40 1 Phone The Program 1007 the provin 14 110 22 14 - - 437 span a = 1999 - 19 - 1992 . 200 1 1000 . 15 alance of the Page 3.0 ar a stren land 4 11:25 0 1 8 - 20 r a province s the state of the 15 60 ==== a F 2012 1918 I E CHARAL S 17 201 1.195 y l r = 11 ...

Core Viewpoint - The case highlights the misuse of "yin-yang contracts" to evade legal obligations and the subsequent legal actions taken to enforce a court ruling and protect the rights of the creditor [1][3]. Group 1: Case Background - The debtor, Zhou family, borrowed over 12 million yuan from the creditor, Sun, and failed to repay, leading to a court ruling in favor of Sun [1]. - After the court confirmed the mediation agreement, the Zhou family did not comply, prompting Sun to apply for enforcement [1][2]. Group 2: Investigation Findings - Investigators discovered that Zhou sold a property for 6 million yuan, while the actual transaction value was 10.1 million yuan, indicating the use of a "yin-yang contract" to conceal the true sale price [2][4]. - The hidden payment of 4.1 million yuan raised suspicions, leading to further investigation into the financial transactions [2]. Group 3: Legal Actions and Outcomes - The West Lake District Prosecutor's Office recommended legal action against the Zhou family for evading the court ruling, which was accepted by the court [3]. - Zhou was prosecuted for refusing to comply with the court's decision, resulting in a sentence of 11 months in prison, suspended for one year [3].