涉税"三假"就在身边: 教你一眼识别。 合规经营有保障! 近日,部分省份税务机关公布了一批"三假"涉税 法案件。涉案企业采取"买单配票""暴力虚开" "道具循环"等手段,虚开增值税发票,骗取出口 退税,严重扰乱了正常的市场经济秩序,危害了税 收安全,最终都被依法查处。 那么问题来了! 究竟什么是"三假"涉税违法行为? "三假"案件具备哪些特征?税务机关是如何查处 的? 企业在日常经营中又该注意什么呢?一图带你 读懂。 什么是"三假"涉税违法行为？ "三假"涉税违法行为是指 ● 没有实际经营业务只为虚开发票的"假企业"; 假出口 企业无实际出口业务，通过伪 造报关信息、购买增值税专用 发票、向黑市购汇冒充出口货 款收汇等手段骗取出口退税。 假申报 企业通过申报材料造假等方 式,非法获取税收优惠减免, 或存在阴阳合同、虚增成本等 偷逃税款的申报行为。 ● 没有实际出口只为骗取出口退税的"假出口": ● 骗取税费优惠偷逃税款的"假申报"。 假企业 通常指容亮企业,利用税收优 惠政策或偏远地区税务监管宽 松等条件,大规模注册无实际 经营业务、组织机构不健全、 无实际办公场所和必要工作人 员的企业来虚开发票。 假"涉税 ...

Core Viewpoint - A new type of economic crime involving the illegal acquisition of VAT invoices to fraudulently claim export tax rebates has emerged, significantly disrupting tax order in certain regions [1] Group 1: Crime Methodology - The criminal group utilized "invoice-goods separation" techniques to fraudulently obtain over 4 billion yuan in export tax rebates by illegally acquiring more than 4 billion yuan in input tax credits [1][5] - The group operated under the guise of producing mobile phone LCD screens, creating a false narrative of legitimate business operations [5][6] - The scheme involved three main steps: illegal acquisition of VAT invoices, establishing a factory for "performance" production, and "borrowing" goods for export to claim tax rebates [6][8][9] Group 2: Investigation and Enforcement - Joint actions by public security and customs departments led to the dismantling of the criminal network, with significant evidence gathered from various locations including Guangdong and Hunan [4][12] - The investigation revealed that the group had established shell companies across multiple provinces to facilitate their fraudulent activities from 2013 until their capture [12] - The authorities have implemented stricter measures and judicial interpretations to combat the rising trend of export tax rebate fraud, including the sharing of criminal records on a national credit information platform [12]

Group 1 - The company Jiangsu Wuzhong Pharmaceutical Development Co., Ltd. (*ST Suwu, stock code: 600200) has been investigated by the China Securities Regulatory Commission (CSRC), which may lead to a forced delisting if major violations are confirmed [1] - The company faces financial delisting risks due to its 2024 financial report receiving a disclaimer of opinion from the auditing firm, triggering delisting risk warnings from the Shanghai Stock Exchange [2] - The company's financial situation is deteriorating, with declining revenue and profits, and increasing debt pressure, indicating serious financial distress [2] Group 2 - A significant issue arose when the chairman of the company's wholly-owned subsidiary was criminally charged for fraudulently obtaining export tax rebates, highlighting internal management and compliance failures [2] - This criminal case could severely damage the company's reputation and creditworthiness, impacting its business expansion and financing capabilities [2] - Investors who purchased shares before February 26, 2025, and sold or still hold them as of February 27, 2025, may be eligible for compensation, pending court validation [3]

Core Viewpoint - The article discusses the ongoing regulatory issues faced by *ST Suwu, including the investigation of its chairman by the China Securities Regulatory Commission (CSRC) and the implications for the company's financial health and operations [2][3]. Group 1: Regulatory Issues - The chairman of *ST Suwu, Qian Qunshan, is under investigation by the CSRC, which has issued a notice of investigation. This investigation is focused solely on the chairman and is not expected to significantly impact the company's daily operations [3]. - In February 2024, *ST Suwu received a notice from the CSRC regarding suspected violations of information disclosure laws, which could lead to severe penalties, including potential delisting [3][8]. Group 2: Financial Performance - For the year 2024, *ST Suwu reported a revenue of 1.599 billion yuan, a decrease of 28.64% year-on-year, and a net profit attributable to shareholders of 70.48 million yuan [6]. - The company has been issued a non-standard audit opinion due to issues related to the misuse of funds by related parties, with 769 million yuan reported as misappropriated and not returned [6]. Group 3: Business Operations - *ST Suwu operates in the pharmaceutical sector through its subsidiary, Jiangsu Wuzhong Pharmaceutical Group, focusing on drug research, production, and sales, with key products in various therapeutic areas [4]. - The company aims to develop a dual-driven strategy focusing on both pharmaceutical and medical beauty sectors, leveraging opportunities in the health industry to enhance market competitiveness [6]. Group 4: Legal and Financial Risks - The company faces additional legal challenges, including a lawsuit against its subsidiary's former legal representative for alleged fraud related to export tax rebates, with the first court hearing scheduled for April 2025 [7]. - Due to overdue loans, some of the company's bank accounts have been frozen, which may further impact its financing capabilities and business operations [7].

Core Viewpoint - The chairman of *ST Suwu is under investigation by the China Securities Regulatory Commission (CSRC) for suspected violations of information disclosure laws, which may impact the company's financial reporting and operations in the future [1][2]. Group 1: Investigation and Regulatory Actions - The CSRC has issued a notice of investigation against chairman Qian Qunshan, which is solely directed at him and is not expected to significantly affect the company's daily operations [1]. - The company has received a non-standard opinion on its 2024 annual report due to issues related to the occupation of funds, with a significant amount of 769 million yuan occupied by related parties [4]. - The company will provide weekly updates on the investigation's progress during the ongoing inquiry [2]. Group 2: Financial Performance - For the year 2024, *ST Suwu reported a revenue of 1.599 billion yuan, representing a year-on-year decrease of 28.64%, and a net profit attributable to shareholders of 70.48 million yuan [4]. - The company has received an audit report from Zhongxing Caiguanghua Accounting Firm that expresses an inability to provide an opinion on the financial statements due to the aforementioned issues [4]. Group 3: Business Operations and Strategy - *ST Suwu operates in the pharmaceutical sector through its wholly-owned subsidiary, Jiangsu Wuzhong Pharmaceutical Group, focusing on drug research, production, and sales, with key products in various therapeutic areas [2]. - The company aims to develop a dual-driven strategy focusing on both industrial development and capital operations, with plans to enhance its pharmaceutical core while nurturing the medical beauty biotechnology sector as a complementary industry [4]. Group 4: Legal and Financial Challenges - The company’s subsidiary, Jiangsu Wuzhong Import and Export Co., faced legal issues related to export tax fraud, with a court hearing scheduled for April 22, 2025 [5]. - Due to overdue loans, some of the company's bank accounts have been frozen, which may further impact its financing capabilities and business operations [5].