Recently, tax departments in Guizhou, Liaoning, Jilin and other places have exposed three illegal cases of tax evasion and fraud by using the preferential policies of value-added tax on agricultural products to falsely issue invoices. These three cases are: the Inspection Bureau of the Qiannan Buyi and Miao Autonomous Prefecture Taxation Bureau of the State Administration of Taxation lawfully investigated and dealt with the case of Guizhou Bofang Ethnic Pharmaceutical Development Co., Ltd. falsely issuing agricultural product invoices for tax evasion; 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 for fraudulently issuing agricultural product invoices to obtain export tax refunds; The Inspection Bureau of Changchun Municipal Taxation Bureau of the State Administration of Taxation has lawfully investigated and dealt with three enterprises with Yan as the actual controller for fraudulently issuing agricultural product invoices to obtain export tax refunds. Industry experts have stated that the tax authorities' lawful investigation and handling of relevant cases is conducive to the standardization of tax order in the agricultural sector, and once again sends a clear signal of the tax authorities' normalization of lawful investigation and handling of various tax related illegal activities. In recent years, in order to further promote rural revitalization, the Central Committee of the Communist Party of China and the State Council have issued a series of tax and fee preferential policies in supporting rural infrastructure construction, promoting agricultural product production and circulation, supporting the development of new agricultural business entities, promoting comprehensive utilization of agricultural resources, and supporting rural financial development. At the same time, they have also introduced policies allowing agricultural product purchasing enterprises to issue agricultural product purchase invoices as input deduction vouchers, reducing the operating costs of agricultural producers, promoting agricultural modernization development, and ensuring the income of farmers. However, a small number of criminals regard it as "Tang Monk's flesh", taking advantage of policy loopholes to evade and cheat taxes. From the detailed content of the cases exposed by the tax department this time, it can be seen that some falsely registered or manipulated professional cooperatives, did not carry out real operations, fabricated businesses, deceived people into enjoying agricultural tax benefits and issued false invoices; Some people, when issuing purchase invoices, use low value and high reporting for low value agricultural products, destroy them after export, and falsely increase input tax to defraud export tax rebates... Professor Yang Xiaoqiang from the Law School of Sun Yat sen University pointed out that these illegal behaviors seriously violate the original intention of supporting agricultural development and reducing the burden on farmers through agricultural tax preferential policies. They not only directly lead to the loss of national fiscal revenue, but also deviate from policy goals, thereby harming the overall interests of honest and law-abiding agricultural operators. The tax department has lawfully investigated and punished the "black sheep" who disrupted the order of agricultural production and operation, playing a strong deterrent role. Multiple departments collaborate to promote fair competition through fair supervision. The production and circulation of agricultural products involve multiple links and scattered transactions, each with corresponding preferential policies. Some illegal groups target these situations and try their best to fraudulently issue invoices to evade taxes. Some of the cases exposed involve large amounts of money and complex links. To this end, the tax department fully utilizes the normalized mechanism of cracking down on tax fraud by eight departments including public security, and investigates and deals with tax related illegal activities in accordance with the law, ultimately bringing criminal gangs to justice. In recent years, the tax department, together with eight other departments including public security, has established a comprehensive and integrated crackdown mechanism from administrative law enforcement to criminal justice. It has continued to deepen cooperation in data sharing, joint analysis, and joint crackdown, strengthened information exchange, and used tax big data to conduct risk analysis and precise case selection, achieving accurate judgment and investigation of tax related illegal and criminal activities. ”Rong Yaping, director of the Finance and Taxation Law Special Committee of Jilin Lawyers Association, pointed out. Public data shows that tax authorities are closely monitoring gang crimes and cracking down on professional, networked, and cross regional tax related violations. Since 2024, 779 professional criminal gangs have been investigated and dealt with, 9734 suspect have been taken compulsory measures, and 838 people have been deterred to voluntarily surrender. Associate Professor Li Haonan from the School of Finance and Taxation at Southwest University of Finance and Economics stated that strengthening cooperation among multiple departments can fully leverage their respective advantages, unite collaborative efforts, promote fair competition through fair supervision, and sound the alarm for unscrupulous individuals who take risks. This also serves as a warning to all business entities that paying taxes in accordance with the law is a legal obligation, and tax related violations will be severely punished. Strengthening the "lifeline" of compliance is essential for achieving stability and long-term development. Tax incentives related to agriculture are an important aspect of promoting rural revitalization, and their fairness and seriousness cannot be undermined. The 'profits' obtained from tax fraud are not real market competitiveness, but a' time bomb 'that could explode at any time. If agricultural business entities use their resources to forge documents, fabricate transactions, evade taxes and defraud taxes, instead of improving the quality of agricultural products, it will ultimately lead to a weakening of their core competitiveness. Once investigated, they will lose development opportunities and long-term benefits. Only by operating in compliance with regulations and paying taxes in accordance with the law can they achieve stability and prosperity. ”Professor Liu Tao from the School of Economics and Management at Ningxia University believes that. In response to the case reported this time, a cooperative was ultimately fined for being lured into lending its official seal and participating in false invoicing. Associate Professor Qu Junyu from the Law School of Guizhou University pointed out that business entities should improve their internal control mechanisms, not lend qualifications arbitrarily, not entrust informal accounting agents, actively learn tax policies, clarify preferential conditions and boundaries, and actively comply with and abide by regulations. The majority of business entities should accurately understand tax preferential policies, and effectively achieve business authenticity, legal bills, compliant operations, and honest taxation. ”The relevant person in charge of the State Administration of Taxation stated that 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 collection order, and better assist rural revitalization. (New Society)