2026.01. 08 本文字数：1036，阅读时长大约2分钟 作者 | 第一财经 陈益刊 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。 根据税务总局数据，2025年以来共查处违规涉税中介484户，对相关机构和从业人员依法采取列为 涉税服务失信主体等惩戒措 ...

Core Viewpoint - Jin Cai Hulian is shifting its focus to the robotics sector after suffering significant losses in its cross-border financial and tax digitalization business, goodwill impairment, and losing focus on its main business [1] Group 1: Company Transition - Jin Cai Hulian announced plans to acquire 51% of Wuxi Sanli Robot Technology Co., Ltd. for 63.43 million yuan, marking a strategic shift from its previous focus on financial technology [1] - Wuxi Sanli, previously a loss-making company in the bearing industry, has recently rebranded from Wuxi Sanli Bearing Co., Ltd. to Wuxi Sanli Robot Technology Co., Ltd. [2] - The company’s operations in the robotics sector are still unclear, with no specific revenue contribution disclosed from its new focus [2][4] Group 2: Financial Performance - Wuxi Sanli reported a total revenue of 84.13 million yuan in 2024, with a net loss of 8.60 million yuan, and for the first eight months of 2025, it generated 68.59 million yuan in revenue with a net loss of 4.73 million yuan [4] - The company’s revenue sources include general bearings (32.09 million yuan) and specialized bearings for engineering machinery and robotics (52.04 million yuan) [3] - The financial data indicates a challenging environment, with a significant decline in revenue from previous years, particularly in its digital services, which reported zero revenue [8] Group 3: Strategic Challenges - Jin Cai Hulian's transition to the robotics sector follows a troubled history with its digitalization efforts, which resulted in over 1.7 billion yuan in goodwill impairments from 2018 to 2021 [6] - The company has faced scrutiny over its ability to deliver on its promises, with past ventures failing to meet expectations, leading to a strategic pivot towards robotics as a new growth area [9] - The acquisition of Wuxi Sanli is seen as an attempt to leverage existing technology and customer resources to enhance product quality and control costs, but the success of this strategy remains uncertain [4][5]

在当今竞争激烈的商业环境中，非上市公司如何吸引和留住人才，提升企业的核心竞争力，成为了众多企业主关注的焦点。非上市公司股权激励作为一种有 效的激励手段，正逐渐被越来越多的企业所采用。 非上市公司股权激励的行业优势 非上市公司股权激励具有诸多显著优势。首先，它能够将员工的利益与公司的利益紧密绑定，使员工更加关注公司的长期发展，增强员工的归属感和忠诚 度。当员工持有公司的股权后，他们会意识到自己的努力和付出不仅能够为自己带来直接的经济回报，还能够促进公司的成长和壮大，从而激发他们的工作 积极性和创造力。其次，股权激励可以吸引外部人才的加入。在人才市场竞争激烈的情况下，股权作为一种具有吸引力的薪酬组成部分，能够帮助非上市公 司在与上市公司的竞争中脱颖而出，吸引到更的人才。此外，股权激励还可以优化公司的股权结构，提高公司的治理水平，促进公司的可持续发展。 t 招商引领域盘中的 索泰10年 States 业务财务 the t -117 + l l 非上市公司股权激励的价格和费用是企业在实施过程中需要重点考虑的因素。价格方面，股权的授予价格通常需要根据公司的估值来确定。公司估值的方法 有多种，如资产法、收益法、市场法等。 ...

引言 随着税务监管技术的持续迭代，2026年税务稽查系统将迎来重大升级——通过发票查重与验真一体化技术的深度融合，构建起覆盖发票全生命周期的智能 监管网络。 这一变革不仅重塑了企业财税合规的底层逻辑，更成为守护资金安全的关键防线。本文将从技术原理、应用场景及企业应对策略三方面，解析这一趋势背 后的深层逻辑。 一、税务稽查升级的核心驱动力：从"单点防控"到"系统治理" 传统税务稽查依赖人工抽查与单点技术校验，存在效率低、覆盖面窄等痛点。2026年升级后的系统通过三大技术突破实现质变： AI驱动的查重算法：基于深度学习模型，可自动识别重复报销、跨期报销等异常行为，准确率较传统规则引擎提升60%以上。 供应链管理场景：通过对接供应商系统，实时核验进项发票真伪，杜绝"虚开发票"传导风险。 审计合规场景：生成不可篡改的发票电子台账，满足税务机关"一票一档"要求，审计效率提升70%。 值得关注的是，像[橙子发票查重]等第三方工具已率先完成与新系统的技术适配，其通过OCR识别、智能分类及风险预警功能，成为企业落地一体化方案 的重要抓手。 三、企业应对策略：构建"技术 + 管理"双防线 面对稽查升级，企业需从两方面主动作为： ...

本次要拆解的，是一桩充满争议的资本运作案例——生态修复上市公司 冠中生态 （300948）跨界收购 AI 财税服务商"精算家"，同时原实控人通过股份转 让+表决权放弃，让靳春平及其控制的深蓝财鲸以 2.2 亿元低成本拿下上市公司控制权。这场"类借壳"操作，从标的质地、交易对价到运作路径，都充满 值得玩味的细节。 一、交易三方核心画像：困境上市公司、迷你标的与神秘收购方 （一）上市公司 冠中生态 ：依赖 G 端的业绩滑坡者 冠中生态 成立于 2000 年，2015 年挂牌新三板，2017 年摘牌后于 2021 年登陆创业板，主营业务聚焦植被恢复、土地整治等生态修复业务，以及园林、市 政类建设项目——典型的"吃财政饭"企业，核心客户集中在地方政府及相关平台公司。 然而，近年来地方政府财政进入"紧平衡"状态， 冠中生态 的经营状况持续恶化。财务数据显示，公司 2022 年至今营业收入与净利润连续三年下滑：2022 年营收 4.53 亿元、净利润 5922.73 万元；2023 年营收降至 3.77 亿元、净利润 3417.21 万元；2024 年营收进一步暴跌 61.46%至 1.45 亿元，净利润由盈转 亏，亏损 ...

Core Viewpoint - The article highlights the crackdown on tax-related intermediary services that engage in illegal activities for profit, with the tax authorities exposing multiple cases of violations in the industry [3][6]. Group 1: Overview of Violations - The tax authorities have disclosed over 18 typical cases of violations by tax-related intermediary institutions this year, signaling a strong enforcement stance [3][6]. - Common methods of violation include the issuance of false invoices to assist companies in tax evasion, leading to significant tax underpayment [4][5]. Group 2: Specific Cases - A case involving Shenzhen Caizhi Hengtong Enterprise Management Consulting Co., Ltd. revealed that from 2019 to 2021, the company helped Shenzhen Dingxin Private Equity Fund Management Co., Ltd. evade taxes by providing 52 false invoices, resulting in a tax underpayment of 11.87 million yuan and a profit of 840,800 yuan for the intermediary [4]. - Wuhan Ruiqi Biological Engineering Co., Ltd. was found to have purchased false invoices to evade corporate income tax, involving 504 false invoices totaling 260 million yuan [5]. Group 3: Consequences and Regulatory Actions - Tax-related intermediary institutions face confiscation of illegal gains and potential fines up to three times the amount of tax evaded, with some being classified as untrustworthy entities [6]. - The tax authorities emphasize the importance of compliance and integrity among tax service providers, urging businesses to carefully select their tax service partners to avoid illegal practices [6].

Core Viewpoint - The exposure and punishment of tax intermediary violations are necessary measures to regulate the industry ecosystem, ensuring compliance and enhancing tax administration efficiency [1][3] Group 1: Violations and Cases - Tax intermediaries have been found engaging in five main types of illegal activities, including introducing false invoices, designing illegal tax planning schemes, and converting labor income into business income to evade taxes [1] - Specific cases include Shanghai Zhangyi Financial Consulting Co., which created four shell companies to issue false invoices, resulting in a tax underpayment of 4.84 million yuan [2] - Another case involved Lianyuan City Liulian Financial Management Co., which colluded with tax officials to register 29 shell companies and issue invoices totaling 260 million yuan, leading to criminal prosecution [2] Group 2: Regulatory Framework - The legal responsibilities for tax intermediary violations are outlined in the Tax Collection and Administration Law, with penalties including confiscation of illegal gains and fines up to three times the underpaid tax [3] - The upcoming implementation of the "Intermediary Tax Service Management Measures (Trial)" in May 2025 will further refine regulatory measures and establish a credit and risk management system [3] Group 3: Industry Impact and Future Trends - The actions of "black intermediaries" not only harm the reputation of the industry but also cause significant economic losses to small and medium enterprises and disrupt fair market competition [3] - The trend of strict regulation is expected to continue, with tax authorities leveraging big data for precise risk identification, making it increasingly difficult for illegal activities to go undetected [4]

Group 1 - The article discusses the tax policies related to small-scale taxpayers and general taxpayers, highlighting the different tax rates applicable to their sales revenue [6][12]. - It mentions that small-scale taxpayers can apply a reduced tax rate of 1% on taxable sales income, effective until December 31, 2027 [6]. - The article outlines the valid documentation required for tax purposes, including invoices and receipts, emphasizing the importance of proper documentation for both domestic and international transactions [7][12]. Group 2 - The article details the tax exemptions for specific awards, such as those given by government bodies and international organizations in fields like education and science, which are exempt from personal income tax [14]. - It explains the special deductions available for continuing education expenses, allowing taxpayers to deduct a fixed amount monthly during their education period [18]. - The article also covers the tax incentives for non-profit research institutions and universities regarding cash rewards for technology transfer, which can be taxed at a reduced rate [19].

Core Viewpoint - The company, Guanzhong Ecological (300948), is undergoing a significant change in its controlling shareholder and is set to resume trading on September 29 after a one-week suspension. The controlling stake will be transferred to Hangzhou Deep Blue Financial Whale Artificial Intelligence Technology Partnership, which will enhance the company's strategic positioning and operational capabilities [1][2]. Group 1: Shareholder Changes - The controlling shareholder, Guanzhong Investment, and its actual controller, Li Chunlin, will transfer a total of 15.5% of the company's shares to Deep Blue Financial Whale in two phases, with the first phase priced at 15 CNY per share, representing a nearly 34% premium over the average price of the previous 20 trading days [2]. - After the transfer, Guanzhong Investment will relinquish voting rights on the remaining shares, allowing Deep Blue Financial Whale to become the controlling shareholder with 10.5% of the shares, while the actual controller will change to Jin Chunping [2]. Group 2: Acquisition of Hangzhou Actuary - The company plans to acquire 51% of Hangzhou Actuary for a cash payment, with an estimated total valuation not exceeding 560 million CNY. Hangzhou Actuary focuses on digital services for enterprises, providing customized tax services through its self-developed intelligent tax products [3][4]. - The acquisition will enable Guanzhong Ecological to establish a dual business model of "ecological restoration + intelligent tax services," enhancing its industry layout and competitive edge [3][4]. Group 3: Business Development and Market Expansion - Guanzhong Ecological has over 20 years of experience in ecological restoration and has recently made significant strides in overseas market expansion, including projects in the United States and Kyrgyzstan [4]. - The introduction of a new strategic investor is expected to bring fresh business opportunities, particularly in the rapidly growing field of enterprise digital services, with intelligent tax solutions projected to become a new growth driver for the company [4].

Group 1 - The core viewpoint of the article emphasizes the importance of professional company deregistration services in the complex process of company cancellation, particularly in the Chengdu region [1][2][4]. Group 2 - The current situation of company deregistration is characterized by its complexity, involving multiple departments and intricate procedures, which can be overwhelming for business owners [2][4]. - The deregistration process typically includes six main steps: public announcement, social insurance cancellation, tax business cancellation, deregistration with the industry and commerce bureau, bank account cancellation, and company seal cancellation [2][4]. - A company must undergo a legal liquidation process before initiating deregistration, which includes managing company assets, settling debts, and distributing remaining assets [2][4]. Group 3 - Professional deregistration companies play a crucial role in navigating the complex deregistration process, providing expert guidance and support to business owners [4][5]. - Chengdu Zhongzheng Tax Consulting Co., Ltd. is highlighted as a professional institution with extensive experience in handling deregistration, ensuring compliance with regulations and efficient execution of each step [4][5]. Group 4 - Chengdu Zhongzheng Tax Consulting Co., Ltd. offers a range of services beyond deregistration, including company registration, bookkeeping, business agency, trademark registration, tax resolution, and company changes [5][6]. - The company provides free initial consultations to tailor deregistration plans based on the specific circumstances and needs of the business, ensuring a smooth and compliant process [6]. Group 5 - Factors influencing the ranking of deregistration companies in Chengdu include professional capability, service quality, and the number of successful cases and reputation [8]. - Chengdu Zhongzheng Tax Consulting Co., Ltd. has gained a strong reputation and high ranking in the deregistration service sector due to its professional team and numerous successful cases across various industries [8]. Group 6 - When selecting a professional deregistration company, business owners should focus on professionalism, reputation, and the clarity of service offerings and pricing [9]. - Chengdu Zhongzheng Tax Consulting Co., Ltd. is recognized for its rich experience, professional services, and good reputation, providing quality deregistration solutions for businesses in Chengdu [9].