On October 15th, the tax departments of Guizhou, Liaoning, and Jilin exposed three cases of tax evasion and fraud by falsely issuing invoices using the preferential policies for value-added tax on agricultural products. They are: 1. The Inspection Bureau of Qiannan Prefecture Taxation Bureau of the State Administration of Taxation lawfully investigated and dealt with the tax evasion case of Guizhou Bofang Ethnic Pharmaceutical Development Co., Ltd. for falsely issuing agricultural product invoices. After investigation, from 2021 to 2023, Guizhou Bofang Ethnic Pharmaceutical Development Co., Ltd. fraudulently registered Xingling Agricultural Product Planting Professional Cooperative in Huishui County, Qiannan Prefecture, and manipulated Guizhou Wanghe Breeding Farmers Professional Cooperative to enjoy agricultural tax preferential treatment without real goods transactions. The two cooperatives issued 295 agricultural product sales invoices for the company, with a total amount of 25.096 million yuan. Among them, 281 invoices falsely offset the input VAT amount of 2.3283 million yuan, and through false tax declaration, underpaid a total of 2.4903 million yuan in value-added tax, corporate income tax and other taxes. In April 2025, the Inspection Bureau of Qiannan Prefecture Taxation Bureau of the State Administration of Taxation, in accordance with relevant laws and regulations such as the Tax Collection and Administration Law of the People's Republic of China and the Invoice Management Measures of the People's Republic of China, issued a penalty decision of 4.4535 million yuan for Guizhou Bofang Ethnic Pharmaceutical Development Co., Ltd. to recover taxes, late fees, and fines. At present, the case has been transferred to the public security organs for further investigation. 2、 The Inspection Bureau of Panjin Taxation Bureau of the State Administration of Taxation has lawfully investigated and dealt with a criminal gang led by Dai Yuanjun for fraudulently issuing agricultural product invoices to obtain export tax refunds. After investigation, from 2018 to 2022, a criminal gang led by Dai Yuanjun registered and established Liaoning Taoyuan Home Furnishings Co., Ltd. They fraudulently obtained export tax refunds by issuing false invoices for agricultural product purchases, sales, and value-added tax, using illegal means such as "low value high reporting" and false foreign exchange settlement. In March 2023, the Inspection Bureau of Panjin Taxation Bureau of the State Administration of Taxation, in accordance with relevant laws and regulations such as the Tax Collection and Administration Law of the People's Republic of China and the Invoice Management Measures of the People's Republic of China, made a decision to recover 18.5272 million yuan of export tax refunds fraudulently obtained from Liaoning Taoyuan Home Decoration Co., Ltd. In July 2025, the main offender Dai Yuanjun was sentenced to ten years and one month in prison for the crime of defrauding export tax refunds, and was fined 25 million yuan in accordance with Article 204 of the Criminal Law of the People's Republic of China, which stipulates that he shall be fined not less than one time but not more than five times the amount of tax defrauded; The remaining four accomplices were all sentenced to three years in prison and fined 100000 yuan each. 3、 The Inspection Bureau of Changchun Municipal Taxation Bureau of the State Administration of Taxation has lawfully investigated and dealt with three enterprises with Yan Li as the actual controller for fraudulently issuing agricultural product invoices to obtain export tax refunds. After investigation, from 2017 to 2024, three companies, Jilin Qinhang Crafts Manufacturing Co., Ltd., Jilin Zhonghui Crafts Manufacturing Co., Ltd., and Changchun Weichun Economic and Trade Co., Ltd., with Yan Li as the actual controller, fraudulently obtained export tax refunds through illegal means such as issuing false invoices for agricultural product purchases, falsely listing input tax amounts, and exporting goods without reasonable commercial purposes. In October 2024, the Inspection Bureau of Changchun Taxation Bureau of the State Administration of Taxation, in accordance with relevant laws and regulations such as the Tax Collection and Administration Law of the People's Republic of China and the Invoice Management Measures of the People's Republic of China, made a decision to recover and defraud 5.7812 million yuan of export tax refunds from the three aforementioned enterprises. At present, the case has been transferred to the public security organs for further investigation. The enjoyment of tax and fee preferential policies must be based on legality and compliance. The illegal act of fraudulently enjoying tax benefits through fictitious agricultural product transactions, issuing false invoices for agricultural product purchases, and other means not only disrupts the order of tax collection and management, causing the loss of national tax revenue, but also undermines fair market competition and affects the standardized and healthy development of related industries. The majority of business entities should accurately understand tax preferential policies, and effectively achieve business authenticity, legal bills, compliant operations, and honest taxation. The tax department will continue to optimize tax and fee services in relevant fields, ensure that policy dividends are accurately delivered to law-abiding business entities, and investigate and punish various tax related illegal activities in accordance with the law, resolutely safeguard national tax security, maintain a legal and fair tax order, and better assist rural revitalization. (New Society)