Group 1 - Tax authorities in several regions, including Liaoning, Jiangsu, Ningbo, Jilin, Sichuan, and Shaanxi, have exposed six cases of illegal activities by tax intermediaries [1] - The case involving Shenyang Yuzhi Technology Service Co., Ltd. revealed that the company helped three enterprises falsely declare their qualifications as high-tech enterprises, resulting in tax underpayment of 2.3399 million yuan from 2018 to 2022 [1] - The tax authorities imposed a fine of 1.1699 million yuan on the company for the tax underpayment and referred related evidence of invoice fraud to the public security authorities for further investigation [1] Group 2 - A representative from the State Administration of Taxation emphasized that tax intermediaries must operate legally and ethically, supporting the healthy development of businesses [2] - The tax authorities will continue to support and regulate the development of the tax professional service industry while cracking down on illegal activities to maintain a fair market environment [2] - The actions taken aim to safeguard national tax security and protect the legal rights of taxpayers [2]

税务严打涉税中介违法行为，多人因虚开增值税发票罪被判刑 一些企业偷逃税背后往往有涉税中介的影子，为此税务部门加大曝光涉税中介违法违规行为，释放严打 信号。 1月8日，税务总局网站曝光6起涉税中介违法违规案件，距离上一次曝光这类案件仅1个多月。而此次曝 光的典型案件中，一些涉税中介人员因虚开增值税发票罪而获刑，教训深刻。 根据税务总局公开信息，经查2020年至2023年，涉税中介吉林市弘成财务咨询服务有限公司实际控制人 李丽等人操控76家空壳个体工商户，对外虚开增值税普通发票2782份，涉及金额2.14亿元，非法获利 94.26万元。 针对相关违法事实，2024年9月，税务部门对李丽及其团伙利用空壳个体户开具增值税发票行为定性为 虚开。2025年3月，李丽、段洪涛（该公司股东）、王博（该公司办税人员）因犯虚开发票罪分别被判 处有期徒刑三年至一年十个月不等，并处罚金共计27万元，没收违法所得共计94.26万元。同时，税务 部门对下游受票企业依法依规进行了处理。 另外，根据涉税专业服务管理相关规定，税务部门对弘成财务及其实际控制人李丽等人采取列为涉税服 务失信主体等措施。 另一起税务总局曝光的案例中，四川省广元市税 ...

"曝光与处罚不是目的，而是规范行业生态的必要手段。"上海国家会计学院副教授葛玉御认为，涉税中 介作为税收征管的重要纽带，其执业合规性直接影响税收征管质效。唯有刚性约束，持续强化全链条监 管，完善信用评价与惩戒机制，才能引导涉税中介回归"合法执业、专业服务"本源。以法治利剑规范涉 税中介执业边界，这既是维护税收公平的必然要求，也是推动行业健康发展、护航市场经济有序运行的 关键举措。 专家建议，对于广大纳税人缴费人而言，在选择涉税服务时务必核查机构资质，警惕"节税秘笈""避税 计划"等违法陷阱，通过合法合规的专业服务维护自身权益。（人民日报记者董碧娟） "今年以来，税务部门明显加大了对涉税中介违法案件查处的曝光力度，形成了持续震慑。"深圳大学经 济学院副教授陈志刚认为，这些黑中介利用专业优势触碰法律底线，严重损害了行业信誉，给被代理的 中小企业带来重大经济损失，同时也损害了国家税收安全，扰乱公平竞争的市场秩序。 此次公布案件中有一起是涉税中介勾结税务人员虚开增值税发票牟利。2021年至2023年，湖南涟源市娄 涟财务管理有限公司实际控制人谢久华等7人勾结涟源市税务局工作人员唐向成，利用他人身份信息在 涟源市注册成 ...

Core Viewpoint - The recent exposure of tax-related illegal activities by intermediary agencies serves as a warning to the tax service industry, highlighting the need for stricter compliance and regulation [1][2]. Group 1: Tax-related Illegal Activities - Four cases of tax-related illegal activities involving intermediary agencies were disclosed, including the registration of shell companies and the issuance of fraudulent VAT invoices [1]. - Specific cases include: - Yangquan Yichuang Business Service Co., which registered 22 shell companies and participated in fraudulent VAT activities from 2020 to 2021 [1]. - Xingan League Zhongcheng Financial Consulting Co., which registered 29 shell companies for issuing fraudulent VAT invoices from 2021 to 2024 [1]. - Anhui Shengqian Accounting Service Co., which fraudulently issued 61 VAT invoices using the identities of four companies without their knowledge in 2022 [1]. - Wang Dayong, a tax agent, colluded with former tax officials to issue fraudulent VAT invoices using the identities of 29 companies from 2018 to 2022 [1]. Group 2: Regulatory Measures - The introduction of the "Intermediary Tax Service Management Measures (Trial)" in March aims to strengthen the regulation of tax-related intermediary services, defining the boundaries of practice and legal responsibilities [2]. - The measures promote compliance and enhance the quality of tax declarations while imposing stricter penalties on illegal intermediaries [2]. - Local tax authorities are implementing practices such as the use of tax service credit codes to help taxpayers assess the credibility of intermediary agencies [2]. Group 3: Compliance and Best Practices - Experts emphasize the importance of compliance in the operations of tax intermediaries, warning that illegal practices may lead to severe legal consequences [3]. - Recommendations for businesses include thoroughly evaluating the qualifications, reputation, and service quality of tax intermediaries before selection [3]. - It is advised that companies prioritize intermediaries listed in tax authority records and those with high credit ratings [3].

Core Viewpoint - The tax authorities in various regions of China have exposed four cases of illegal activities involving tax intermediary agencies and their personnel, marking the first detailed disclosure of such cases by tax departments [1][2]. Group 1: Cases of Illegal Activities - Some intermediary agencies instructed employees to register fake companies, purchase shell companies, and fabricate business chains to issue fraudulent VAT invoices [1]. - Certain intermediary agencies collaborated with invoice fraud groups to provide full-process services, acting as "technical accomplices" [1]. - In one case, an agent tax officer colluded with two tax officials to issue fraudulent VAT invoices, resulting in the dismissal and imprisonment of the tax officials involved [1]. Group 2: Regulatory Framework and Recommendations - The "Intermediary Tax Professional Service Management Measures (Trial)" was implemented in May, clarifying the operational boundaries, conduct standards, and legal responsibilities of tax service institutions [2]. - Experts recommend that businesses verify the qualifications and credit ratings of tax intermediaries before engaging their services to avoid being misled by so-called "tax-saving tricks" [1][2]. - The tax authorities will continue to support and regulate the development of the tax professional service industry while strictly investigating and penalizing illegal activities by tax intermediaries [2].

Core Viewpoint - The newly released "Management Measures for Tax-related Professional Services (Trial)" by the State Taxation Administration aims to strengthen the management and regulation of tax-related intermediaries, addressing issues of compliance and integrity in the industry [1][3]. Group 1: Industry Overview - Tax-related intermediaries play a crucial role in connecting taxpayers and tax authorities, providing services such as tax declaration, consulting, and advisory [1]. - The tax service industry in China has seen rapid growth, with many professional institutions emerging to offer personalized services, thereby aiding in the implementation of tax reforms and enhancing corporate management [1]. Group 2: Compliance and Regulation - Recent exposure of six typical tax-related intermediary violations highlights the prevalence of collusion between intermediaries and businesses to evade taxes, which poses risks to the tax ecosystem [2]. - The new regulations emphasize the urgent need for tax-related intermediaries to enhance their legal awareness and build a reputation for integrity within the industry [2]. Group 3: Self-regulation and Market Opportunities - Tax-related intermediaries are encouraged to adopt a long-term perspective, recognizing the vast market potential and the importance of compliance as a foundation for competition and brand development [2]. - The demand for tax services is shifting towards more specialized and intelligent solutions, necessitating a focus on lawful and ethical practices to seize market opportunities [2]. Group 4: Regulatory Framework - The "Management Measures" align with previous regulatory documents to create a comprehensive management system for tax-related professional services, emphasizing the need for collaboration among various stakeholders [3]. - A "credit + risk" management mechanism is proposed, which includes a credit scoring system and public disclosure of credit standings to promote lawful practices among tax-related intermediaries [3].