The tax department exposed 5 cases of tax-related intermediaries illegally helping others to evade taxes

China News Service, October 12. According to the website of the State Administration of Taxation, on October 12, tax authorities in Anhui, Guizhou, Guangxi, Zhejiang, Shandong and other places investigated and exposed 5 cases of tax-related intermediaries illegally helping others to evade taxes.

1. The Ma'anshan Municipal Taxation Bureau of Anhui Province investigated and dealt with the case of tax-related intermediary Hanshan County Hongyu Accounting Firm (General Partnership) and its actual controller Zhang Dahong in accordance with the law, helping the companies they represented to falsely list costs and result in underpayment of taxes. After investigation, from 2022 to 2024, while the tax-related intermediary Hanshan County Hongyu Accounting Firm (General Partnership) provided tax-related services to three companies including Maanshan Yunguan Cultural Creative Co., Ltd., it proposed a tax planning plan to help the companies pay less taxes by inflating costs and other methods, and made illegal pre-tax expenditures for corporate income tax by fabricating false salary sheets, resulting in the above three companies underpaying a total of 3.39 million yuan in taxes. In December 2025, in accordance with Article 98 of the "Implementation Rules of the Tax Collection Administration Law of the People's Republic of China", the tax department decided to impose a fine of 2.034 million yuan on Hanshan County Hongyu Accounting Firm (General Partnership) based on the underpayment of taxes by the company it represented. According to relevant regulations on the management of tax-related professional services, Hanshan County Hongyu Accounting Firm (General Partnership) and its actual controller Zhang Dahong were listed as dishonest entities in tax-related services. At the same time, the tax department dealt with the three companies it represented in accordance with the law, levied underpaid taxes, and imposed late payment fees. At present, the taxes, late fees and fines involved in the case have been deposited into the treasury.

2. The Taxation Bureau of Gui'an New District, Guizhou Province investigated and dealt with the tax-related cases of Gui'an New District Kaichen Enterprise Consulting Services Co., Ltd., a tax-related agency, in accordance with the law, and helped the companies it represented to make false declarations, resulting in underpayment of taxes. After investigation, from 2021 to 2025, while providing tax-related services to Gui'an New District Bangda Construction Engineering Co., Ltd., Gui'an New District Kaichen Enterprise Consulting Service Co., Ltd. helped the company through false declarations and other methods, causing the company to underpay taxes by a total of 1.4929 million yuan; at the same time, Gui'an New District Kaichen Enterprise Consulting Service Co., Ltd. underpaid VAT, corporate income tax and other taxes by a total of 67,000 yuan through private account collections to hide income and make false tax returns. In August 2026, the tax department made a decision to impose a fine of 1.4929 million yuan on Gui'an New District Kaichen Enterprise Consulting Service Co., Ltd. based on the underpayment of taxes by the company it represented in accordance with Article 98 of the "Implementing Rules of the Tax Collection and Management Law of the People's Republic of China"; According to Article 60 of the "Tax Collection and Management Law of the People's Republic of China" Article 3: Gui'an New District Kaichen Enterprise Consulting Services Co., Ltd. was ordered to pay back taxes and fines totaling 114,100 yuan, and additional late payment fees were imposed; in accordance with relevant regulations on the management of tax-related professional services, Gui'an New District Kaichen Enterprise Consulting Services Co., Ltd. and its legal representative Tian Kai were listed as dishonest entities in tax-related services. At the same time, the tax department made a penalty decision to recover taxes and fines totaling 2.5922 million yuan for Gui'an New District Bangda Construction Engineering Co., Ltd., which it represented, and imposed late payment fees in accordance with the law.

3. The Taxation Bureau of Liuzhou City, Guangxi Zhuang Autonomous Region investigated and dealt with the case of tax-related professional service personnel Liu Yaling in accordance with the law, helping enterprises to falsely issue special value-added tax invoices and resulting in underpayment of taxes. After investigation, from 2019 to 2022, Liu Yaling facilitated the false issuance of special value-added tax invoices for Luzhai County Jinhui Wood Industry Co., Ltd. by fabricating contracts, warehouse receipts, falsely estimating uninvoiced income, and forging financial statements, causing the company to underpay tax by 1.0274 million yuan. In November 2025, in accordance with Article 93 of the "Implementation Rules of the Tax Collection Administration Law of the People's Republic of China", the tax department decided to impose a fine of 513,700 yuan on Liu Yaling based on the company's underpayment of taxes; in accordance with the relevant regulations on the management of tax-related professional services, Liu Yaling was listed as a dishonest subject of tax-related services and other measures. At the same time, the 93 special value-added tax invoices issued by Luzhai County Jinhui Wood Industry Co., Ltd. were legally determined to be falsely issued, and the input tax that did not meet the requirements for value-added tax deductions was transferred out, and a decision was made to pursue the underpaid tax of 1.0274 million yuan against the company. At present, the public security department has arrested Wen Junjun, the actual controller of Jinhui Wood Industry, and transferred the case to the procuratorate for review and prosecution. At the same time, the tax department will deal with downstream companies that accept false invoices in accordance with laws and regulations.

4. The Hangzhou Municipal Taxation Bureau of Zhejiang Province investigated and dealt with the case of tax-related intermediary Zhejiang Zhongsuibiao Tixin Technology Service Co., Ltd. in violation of regulations in helping the companies it represented to enjoy tax benefits in violation of regulations, resulting in underpayment of taxes. After investigation, in 2022, while providing tax-related services to Zhejiang Dahe Testing Co., Ltd., Zhejiang Zhongshibiao Tixin Technology Service Co., Ltd. assisted the company in illegally making pre-tax expenditures and enjoying the preferential tax policy of super deduction, resulting in the company underpaying 904,600 yuan in taxes. In December 2025, in accordance with Article 98 of the "Implementation Rules of the Tax Collection and Management Law of the People's Republic of China", the tax department decided to impose a fine of 452,300 yuan on Zhejiang Zhongshuibiao Tixin Technology Service Co., Ltd. based on the underpayment of taxes by the company it represented; in accordance with Article 64 of the "Tax Collection and Management Law of the People's Republic of China", Zhejiang Zhongshuibiao Tixin Technology Service Co., Ltd. was registered as a small-scale entity for illegally splitting income. , the act of fabricating false tax calculation basis was punished with a penalty decision of 50,000 yuan; in accordance with Article 28 of the "Administrative Punishment Law of the People's Republic of China", a decision was made to confiscate the illegal income of 328,000 yuan in Zhejiang Zhongshuibiao Tixin Technology Service Co., Ltd.; in accordance with the relevant regulations on the management of tax-related professional services, Zhejiang Zhongshuibiao Tixin Technology Service Co., Ltd. and its actual controller Jiang Dongya were listed as dishonest entities in tax-related services. At the same time, the tax department dealt with and punished Zhejiang Dahe Testing Co., Ltd., the company it represented, in accordance with the law. At present, the illegal gains, taxes and fines involved in the case have been recovered and put into the treasury.

5. The Taxation Bureau of Yantai City, Shandong Province investigated and dealt with the case of underpayment of taxes by the tax-related intermediary Laizhou Baitong Financial Management Co., Ltd. in accordance with the law and illegally helped enterprises split their income. After investigation, from 2022 to 2024, Zhu Qibin, the actual controller of Laizhou Baitong Financial Management Co., Ltd., took advantage of the convenience of operating a tax-related intermediary agency to help Laizhou Xisheng Building Materials Co., Ltd. register 9 shell companies and split their income to enjoy tax in violation of regulations. The preferential tax policies resulted in an underpayment of RMB 601,400 in taxes; at the same time, Laizhou Baitong Financial Management Co., Ltd. concealed income through private account collection and made false tax declarations, underpaying a total of RMB 64,500 in value-added tax, corporate income tax and other taxes. In April 2026, the tax department, in accordance with Article 63 of the "Tax Collection and Management Law of the People's Republic of China" and Article 93 of the "Implementing Rules of the Tax Collection and Management Law of the People's Republic of China", confiscated illegal gains, recovered taxes and fees, imposed late payment fees and fined a total of 705,100 yuan against Laizhou Baitong Financial Management Co., Ltd. A punishment decision was made on Laizhou Xisheng Building Materials Co., Ltd. to recover taxes, add late fees and fines totaling 1.1638 million yuan; in accordance with the relevant regulations on the management of tax-related professional services, Laizhou Baitong Financial Management Co., Ltd. and its actual controller Zhu Qibin were listed as dishonest entities in tax-related services. At present, the illegal gains, taxes, late fees and fines involved in the case have been recovered and put into the treasury.

As an important bridge connecting tax authorities and business entities, tax-related intermediaries are not only suppliers of tax-related services, but also participants in the construction of tax rule of law. Article 93 of the "Implementing Rules of the Tax Collection and Administration Law of the People's Republic of China" focuses on taxpayers filing taxes themselves and tax-related intermediaries illegally providing invoices, false certificates and other conveniences to taxpayers, resulting in the loss of tax revenue. Article 98 focuses on tax-related intermediaries acting on behalf of taxpayers to declare taxes and other services, and clearly clarifies the legal liability of tax-related intermediaries for illegal practices due to taxpayers underpaying taxes due to tax-related intermediary violations. Tax-related intermediaries and their employees should abide by the compliance and integrity practice standards, build a solid risk prevention and control line of defense, and rely on their professional capabilities to serve the long-term and healthy development of business entities. The tax department will continue to strengthen the supervision of tax-related professional service industries, investigate and deal with illegal activities of tax-related intermediaries in accordance with the law, effectively maintain a fair and just market competition order, and protect national tax security and the legitimate rights and interests of taxpayers.