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cciia.org.cn　 2025-4-27 8:28:42　 國家稅(shui)務總局網站

近年來，黨(dang)中央、國務院部署實施(shi)了小規模(mo)納稅(shui)(shui)(shui)(shui)人(ren)稅(shui)(shui)(shui)(shui)費優惠政策，助力經營主體發展壯大。然而，一些不法分(fen)子卻瞄準這些政策紅利(li)，通過拆分(fen)經營、隱匿收入、虛假(jia)納稅(shui)(shui)(shui)(shui)申報等(deng)手(shou)段騙享稅(shui)(shui)(shui)(shui)費優惠，破(po)壞公平(ping)競爭的(de)市(shi)場環境。4月25日，安徽、新疆、大連等(deng)地稅(shui)(shui)(shui)(shui)務部門依法查(cha)處(chu)并曝光3起通過拆分(fen)經營騙享小規模(mo)納稅(shui)(shui)(shui)(shui)人(ren)稅(shui)(shui)(shui)(shui)費優惠偷(tou)稅(shui)(shui)(shui)(shui)案件，分(fen)別(bie)是(shi)：

一、國(guo)家稅(shui)(shui)務(wu)總局池州市稅(shui)(shui)務(wu)局稽查局依法查處(chu)東至縣榮峰(feng)(feng)再生(sheng)資源回收站及盛榮峰(feng)(feng)騙享小規模納稅(shui)(shui)人(ren)稅(shui)(shui)費優惠偷稅(shui)(shui)案件。經查，盛榮(rong)峰借用他人(ren)(ren)(ren)身份證設(she)立85家回收(shou)(shou)站(zhan)(zhan)，通過將本該(gai)是(shi)榮(rong)峰再(zai)(zai)生資源回收(shou)(shou)站(zhan)(zhan)的經營收(shou)(shou)入拆分至85家回收(shou)(shou)站(zhan)(zhan)，進(jin)行(xing)虛假納稅(shui)(shui)(shui)申報，違規享受小(xiao)規模(mo)納稅(shui)(shui)(shui)人(ren)(ren)(ren)減(jian)免(mian)增值稅(shui)(shui)(shui)政策，少繳(jiao)增值稅(shui)(shui)(shui)、個人(ren)(ren)(ren)所(suo)得稅(shui)(shui)(shui)等(deng)稅(shui)(shui)(shui)費215.84萬(wan)元。國家稅(shui)(shui)(shui)務(wu)總(zong)局池州市稅(shui)(shui)(shui)務(wu)局稽查局依據《中華(hua)人(ren)(ren)(ren)民(min)共(gong)和國個人(ren)(ren)(ren)所(suo)得稅(shui)(shui)(shui)法》《中華(hua)人(ren)(ren)(ren)民(min)共(gong)和國稅(shui)(shui)(shui)收(shou)(shou)征(zheng)收(shou)(shou)管理法》《中華(hua)人(ren)(ren)(ren)民(min)共(gong)和國行(xing)政處罰(fa)法》等(deng)相關(guan)規定(ding)，依法對(dui)東至縣榮(rong)峰再(zai)(zai)生資源回收(shou)(shou)站(zhan)(zhan)及盛榮(rong)峰追繳(jiao)稅(shui)(shui)(shui)費款(kuan)、加收(shou)(shou)滯(zhi)納金(jin)并處罰(fa)款(kuan)，共(gong)計339.74萬(wan)元。目前(qian)，涉案稅(shui)(shui)(shui)費款(kuan)、滯(zhi)納金(jin)、罰(fa)款(kuan)均(jun)已追繳(jiao)入庫。

二、國家稅務總(zong)局(ju)(ju)阿拉(la)爾稅務局(ju)(ju)稽查局(ju)(ju)依法(fa)查處阿拉(la)爾市(shi)宏潤運(yun)輸有限公司(si)騙享小規模納稅人稅費(fei)優惠偷稅案(an)件(jian)。經(jing)(jing)查(cha)，阿拉(la)爾市宏潤運輸有限(xian)公(gong)司(si)系增值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)一般納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)，但其通過注冊多家個體工商(shang)戶拆(chai)分經(jing)(jing)營，進(jin)行虛假納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)申報，違(wei)規享(xiang)受小(xiao)規模納(na)稅(shui)(shui)(shui)(shui)(shui)(shui)人(ren)(ren)減免增值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)政策，少(shao)繳(jiao)(jiao)增值(zhi)稅(shui)(shui)(shui)(shui)(shui)(shui)、企業所得稅(shui)(shui)(shui)(shui)(shui)(shui)等(deng)稅(shui)(shui)(shui)(shui)(shui)(shui)費61.97萬元。國(guo)(guo)家稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)總局(ju)阿拉(la)爾稅(shui)(shui)(shui)(shui)(shui)(shui)務(wu)局(ju)稽查(cha)局(ju)依(yi)(yi)據《中華人(ren)(ren)民(min)(min)共和國(guo)(guo)企業所得稅(shui)(shui)(shui)(shui)(shui)(shui)法》《中華人(ren)(ren)民(min)(min)共和國(guo)(guo)稅(shui)(shui)(shui)(shui)(shui)(shui)收(shou)征收(shou)管理(li)法》《中華人(ren)(ren)民(min)(min)共和國(guo)(guo)行政處罰法》等(deng)相關(guan)規定，對該公(gong)司(si)依(yi)(yi)法追繳(jiao)(jiao)稅(shui)(shui)(shui)(shui)(shui)(shui)費款、加收(shou)滯(zhi)納(na)金并處罰款，共計142.31萬元。目前，涉(she)案稅(shui)(shui)(shui)(shui)(shui)(shui)費款、滯(zhi)納(na)金、罰款均已追繳(jiao)(jiao)入庫。

三(san)、國家稅(shui)務(wu)總局大(da)連市稅(shui)務(wu)局第三(san)稽查(cha)局依法查(cha)處沙河(he)口區(qu)星海名(ming)媛美容院騙享小規(gui)模納稅(shui)人稅(shui)費優惠偷稅(shui)案件(jian)。經查，沙河(he)口區星(xing)海名媛美容院(yuan)通過隱(yin)匿收入，違規(gui)按小規(gui)模納(na)稅(shui)(shui)(shui)人(ren)享受稅(shui)(shui)(shui)費(fei)優(you)惠，進行虛假(jia)納(na)稅(shui)(shui)(shui)申報，少繳增(zeng)值稅(shui)(shui)(shui)、個人(ren)所得稅(shui)(shui)(shui)等稅(shui)(shui)(shui)費(fei)62.76萬(wan)元(yuan)。國(guo)家稅(shui)(shui)(shui)務總局大連市(shi)稅(shui)(shui)(shui)務局第三稽查局依據《中(zhong)(zhong)(zhong)華(hua)人(ren)民共(gong)和國(guo)個人(ren)所得稅(shui)(shui)(shui)法》《中(zhong)(zhong)(zhong)華(hua)人(ren)民共(gong)和國(guo)稅(shui)(shui)(shui)收征收管理法》《中(zhong)(zhong)(zhong)華(hua)人(ren)民共(gong)和國(guo)行政處罰法》等相關規(gui)定，對其依法追繳稅(shui)(shui)(shui)費(fei)款(kuan)(kuan)、加(jia)收滯納(na)金(jin)并處罰款(kuan)(kuan)，共(gong)計105.12萬(wan)元(yuan)。目前，涉案稅(shui)(shui)(shui)費(fei)款(kuan)(kuan)、滯納(na)金(jin)、罰款(kuan)(kuan)均已追繳入庫(ku)。

法(fa)治是最好的營商環(huan)境。合規(gui)經(jing)營、誠信納稅(shui)(shui)是經(jing)營主(zhu)體(ti)穩(wen)定前行、持(chi)續(xu)發展的關鍵。稅(shui)(shui)務(wu)部門將繼(ji)續(xu)不折(zhe)不扣落實(shi)好支持(chi)小規(gui)模納稅(shui)(shui)人(ren)發展等(deng)稅(shui)(shui)費優(you)惠政(zheng)(zheng)策(ce)，持(chi)續(xu)優(you)化稅(shui)(shui)費服(fu)務(wu)，推動(dong)政(zheng)(zheng)策(ce)紅利(li)直達快享，為經(jing)營主(zhu)體(ti)發展創(chuang)造良好政(zheng)(zheng)策(ce)環(huan)境，助力(li)廣(guang)大經(jing)營主(zhu)體(ti)發展壯大。同時，持(chi)續(xu)推進依法(fa)治稅(shui)(shui)，依法(fa)嚴厲打擊(ji)違規(gui)享受(shou)、惡意騙(pian)取(qu)小規(gui)模納稅(shui)(shui)人(ren)稅(shui)(shui)費優(you)惠等(deng)涉稅(shui)(shui)違法(fa)行為，切(qie)實(shi)維(wei)護公平公正(zheng)的經(jing)濟(ji)稅(shui)(shui)收秩序，保障國家稅(shui)(shui)收安全。

日期：2025-4-27 8:28:42 | 關閉 |