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　　中新社北京4月25日电(记者赵建华)近年来，中国实施小规模纳税人税费优惠政策，助力经营主体发展壮大。其间，一些不法分子瞄准政策红利，通过拆分经营、隐匿收入、虚假纳税申报等手段骗享税费优惠，破坏公平竞争的市场环境。中国国家税务总局25日曝光三起通过拆分经营骗享小规模纳税人税费优惠偷税案件。

　　这三起案件包括：池州市税务局依法查处东至县荣峰再生资源回收站及盛荣峰骗享小规模纳税人税费优惠偷税案件，阿拉尔税务局依法查处阿拉尔市宏润运输有限公司骗享小规模纳税人税费优惠偷税案件，大连市税务局依法查处沙河口区星海名媛美容院骗享小规模纳税人税费优惠偷税案件。

　　上述三起案件的涉案税费款、滞纳金、罚款均已追缴入库。三起案件的涉案者，有的将经营业务“化整为零”、隐匿收入，有的将本应适用一般纳税人税率的业务拆分至小规模纳税人名下，从而享受增值税低税率乃至免税的优惠。

　　其中，涉案的盛荣峰借用亲戚、朋友的85张身份证，成立了85家个体工商户，除前期为一家纸业公司补开发票外，后期开票金额均控制在每家每季度不超过30万元人民币增值税起征点，借此达到享受增值税小规模纳税人减免政策优惠，逃避缴纳税款的目的。

　　西南政法大学财税法研究中心副主任廖呈钱分析，部分经营主体妄图通过不正当手段实现所谓“利益最大化”。此次曝光的案件中，企业拆分经营骗享税费优惠本质上是恶意逃税，不仅侵蚀国家税基，更侵蚀税收公平的基础。当市场主体普遍形成“依法治企、诚信纳税、合规运营”的行为自觉时，不仅能有效规避自身经营风险，还能实现企业稳健发展与市场健康生态的良性互动。(完) 新闻结尾 18岁女RAPPERDISSSUBS 大豆行情_看他如何保持青春活力,逆转时光!的相关文章
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