According to the State Administration of Taxation, on November 28th, tax departments in Shanghai, Fujian, Jiangxi, Guizhou, Dalian, Shenzhen, Tianjin, Hunan and other places lawfully investigated and exposed 8 cases of tax intermediaries violating laws and regulations. 1、 The First Inspection Bureau of the Shanghai Municipal Taxation Bureau of the State Administration of Taxation has lawfully investigated and dealt with the case of Shanghai Jiyi Financial and Tax Consulting Co., Ltd., a tax intermediary, manipulating shell enterprises to carry out illegal planning, resulting in its agency enterprises underpaying taxes. After investigation, from 2021 to 2023, Shanghai Jiyi Financial and Tax Consulting Co., Ltd. learned that a certain business conducted by Shanghai Yikai Technology Service Center did not obtain relevant invoices when providing tax related services. Subsequently, it established four individual sole proprietorships with empty shells, fabricated service business and issued invoices to the technology company, helping it deduct more than 18 million yuan of service fees before tax, making a total profit of 189000 yuan, resulting in underpaid taxes of 4.8439 million yuan. In September 2025, the tax department, in accordance with Article 93 of the Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China, made a decision to confiscate illegal gains of RMB 189000 and impose a fine of RMB 2.4219 million on Shanghai Jiyi Financial and Tax Consulting Co., Ltd. for its agency enterprise for underpaying taxes by 0.5 times. Relevant clues related to false accounting have been transferred to the public security department for handling; According to relevant regulations on tax related professional service management, measures such as listing the company and related responsible persons as dishonest entities in tax related services will be taken. At the same time, the tax department has imposed penalties on Shanghai Yikai Technology Service Center in accordance with the law. 2、 The Inspection Bureau of the Fuzhou Municipal Taxation Bureau of the State Administration of Taxation has lawfully investigated and dealt with the case of tax intermediary Fuzhou Jinhuixin Financial and Tax Consulting Co., Ltd. helping its agency enterprises defraud export tax refunds. After investigation, it was found that from 2023 to 2024, Fuzhou Jinhuixin Financial and Tax Consulting Co., Ltd. and its legal representative Chen Long, as well as the actual controller Lai Changduan, knowingly engaged in tax fraud activities for Fuzhou Kekun Trading Co., Ltd., and did not provide invoices, export enterprise purchase and sales contracts, export goods transportation documents and other materials. They still provided tax related services such as agency bookkeeping and tax declaration for the company, cooperated with the application for tax refunds, and helped the company defraud 11.2914 million yuan of export tax refunds. In September 2025, the tax department, in accordance with Article 93 of the Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China, imposed a penalty of 5.6457 million yuan on Fuzhou Jinhuixin Financial and Tax Consulting Co., Ltd. for fraudulently obtaining export tax refunds at 0.5 times the original amount through its agency enterprise; According to relevant regulations on tax related professional service management, measures such as listing them as dishonest entities in tax related services will be taken. At the same time, the tax department has lawfully punished Fuzhou Kekun Trading Co., Ltd. At present, the case has been transferred to the procuratorial organs for review and prosecution. 3、 The Inspection Bureau of Ganzhou Municipal Taxation Bureau of the State Administration of Taxation has lawfully investigated and dealt with the case of Jiangxi Wangtong Technology Co., Ltd., a tax intermediary, helping flexible employees illegally convert their income nature, resulting in their underpayment of taxes. After investigation, from 2021 to 2023, Jiangxi Wangtong Technology Co., Ltd. illegally processed temporary tax registration, issued invoices on behalf of others, and declared taxes to help employees of flexible employment platforms register as individual industrial and commercial households in the location of the platform. They illegally converted personal labor remuneration income into individual industrial and commercial household operating income, resulting in 23 flexible employees underpaying a total of 2.208 million yuan in personal income tax. In September 2025, the tax department, in accordance with Article 98 of the Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China, imposed a penalty of 1.104 million yuan on Jiangxi Wangtong Technology Co., Ltd. for the taxpayer's underpayment of taxes by 0.5 times; According to relevant regulations on tax related professional service management, measures such as listing them as dishonest entities in tax related services will be taken. Meanwhile, the individuals involved in the case who underpaid taxes have been investigated and dealt with separately by the relevant regional tax departments. 4、 The Inspection Bureau of Anshun Municipal Taxation Bureau of the State Administration of Taxation has lawfully investigated and dealt with the case of Guizhou Lideqing Finance Co., Ltd., a tax intermediary, introducing false invoices and causing its agency enterprise to underpay taxes. After investigation, in 2020, during the period when Guizhou Lideqing Finance Co., Ltd. provided tax related business agency services to Anshun Runheng Chemical Trading Co., Ltd., it was found that the company had a large number of "surplus invoices", which allowed it to issue 91 value-added tax special invoices to Guizhou Huatai Ning'an Engineering Architectural Design Co., Ltd., a downstream invoice receiving enterprise actually controlled by Lideqing Company, without real business transactions. The total amount involved was 9.374 million yuan. Guizhou Huatai Ning'an Engineering Architectural Design Co., Ltd. illegally deducted input tax by issuing false value-added tax special invoices and fraudulently obtained retained tax refunds, resulting in underpayment of value-added tax and other taxes by 1.1004 million yuan. In July 2025, the tax department, in accordance with Article 98 of the Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China, imposed a penalty of RMB 550200 on Guizhou Lideqing Finance Co., Ltd. by imposing a fine of 0.5 times the amount of tax underpaid by downstream invoice receiving enterprises; According to relevant regulations on tax related professional service management, measures such as listing the company and its main responsible persons as dishonest entities in tax related services will be taken. At the same time, downstream ticketing companies were dealt with in accordance with the law and regulations. At present, the public security department is further investigating Anshun Runheng Chemical Trading Co., Ltd. 5、 The First Inspection Bureau of Dalian Taxation Bureau of the State Administration of Taxation has lawfully investigated and dealt with the case of Dalian Pengyuan Financial and Tax Management Consulting Co., Ltd., a tax intermediary, introducing false invoices and causing its agency enterprise to underpay taxes. After investigation, from 2020 to 2024, Wei Min, the actual controller of Dalian Pengyuan Financial and Tax Management Consulting Co., Ltd., introduced 226 false value-added tax special invoices with a total amount of 27.3604 million yuan and 4 ordinary value-added tax invoices with a total amount of 1.0063 million yuan to four enterprises during the process of providing tax related services, resulting in a total underpayment of 3.4953 million yuan by the aforementioned four enterprises. In August 2025, the tax department, in accordance with Article 98 of the Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China, imposed a penalty of 1.7476 million yuan on Dalian Pengyuan Financial and Tax Management Consulting Co., Ltd. for using its agency to pay 0.5 times less tax, and transferred it to the public security organs for further investigation; According to relevant regulations on tax related professional service management, measures such as listing them as dishonest entities in tax related services will be taken. At the same time, the tax department has dealt with downstream invoice receiving enterprises in accordance with laws and regulations. At present, the fictitious gang involved in the case has been prosecuted by the procuratorate to the court. 6、 The Inspection Bureau of Shenzhen Taxation Bureau of the State Administration of Taxation has lawfully investigated and dealt with the case of Shenzhen Caizhi Hengtong Enterprise Management Consulting Co., Ltd., a tax intermediary, illegally providing bank accounts and invoices, resulting in its agency enterprise underpaying taxes. After investigation, from 2019 to 2021, Shenzhen Caizhi Hengtong Enterprise Management Consulting Co., Ltd. actively proposed illegal tax planning schemes to reduce tax burden by falsely listing costs and other methods when providing tax related services to Shenzhen Dingxin Private Equity Fund Management Co., Ltd. They illegally provided bank accounts and other methods to help them obtain 52 value-added tax special invoices falsely issued by other enterprises, involving a total amount of 47.9211 million yuan, resulting in a total underpaid tax of 11.869 million yuan and a profit of 840800 yuan from it. In June 2025, the tax department, in accordance with Article 93 of the Implementation Rules of the Tax Collection and Administration Law of the People's Republic of China, made a decision to confiscate illegal gains of RMB 840800 and impose a fine of RMB 5.9345 million on Shenzhen Caizhi Hengtong Enterprise Management Consulting Co., Ltd. for its agency enterprise for underpaying taxes by 0.5 times; According to relevant regulations on tax related professional service management, measures such as listing them as dishonest entities in tax related services will be taken. At the same time, the tax department has lawfully punished Shenzhen Dingxin Private Equity Fund Management Co., Ltd. At present, the public security organs have taken compulsory measures against Chu Bin, the actual controller of the tax intermediary agency, and Yan Jun, the actual controller of the enterprise that falsely issued invoices. They will soon be transferred to the procuratorial organs for examination and prosecution. 7、 The Tianjin tax department, in conjunction with the public security organs, has lawfully investigated and dealt with the case of tax intermediary Tianjin Changze Financial Management Co., Ltd. and its actual controller Zhang Fengmei falsely issuing value-added tax invoices. After investigation, from 2016 to 2024, Zhang Fengmei, the actual controller of Tianjin Changze Financial Management Co., Ltd., manipulated 49 shell enterprises and falsely issued 2643 ordinary value-added tax invoices, involving a total amount of 160 million yuan, and 2331 special value-added tax invoices, involving a total amount of 130 million yuan. In August 2025, the tax department will take measures such as listing Tianjin Changze Financial Management Co., Ltd. and its actual controller Zhang Fengmei as key regulatory objects in accordance with relevant regulations on tax related professional service management. At the same time, the tax department has dealt with downstream invoice receiving enterprises in accordance with laws and regulations. At present, the case has been transferred by the public security department to the procuratorial organ for examination and prosecution. 8、 The tax department of Loudi City, Hunan Province, in conjunction with the public security organs, has lawfully investigated and dealt with cases of tax intermediaries and their actual controllers colluding with tax personnel to issue false value-added tax invoices. After investigation, from 2021 to 2023, Xie Jiuhua, the actual controller of Loulian Financial Management Co., Ltd. in Lianyuan City, and seven others colluded with Tang Xiangcheng, a staff member of Lianyuan Tax Bureau, to register and establish 29 shell companies in Lianyuan City using the identity information of others. They issued 504 ordinary value-added tax invoices to Wuhan Ruiqi Bioengineering Co., Ltd., involving a total amount of 260 million yuan. In September 2025, the People's Procuratorate made a decision to confiscate illegal gains of 9.5482 million yuan against seven suspects including Xie Jiuhua in accordance with the law, and filed criminal proceedings against Tang Xiangcheng and others in the People's Court in accordance with the law. According to relevant regulations on tax related professional service management, the tax department has taken measures such as listing Lianyuan Financial Management Co., Ltd. and its actual controller Xie Jiuhua as dishonest entities in tax related services. At the same time, the tax department has lawfully filed an inspection on Wuhan Ruiqi Bioengineering Co., Ltd. Tax related professional service institutions and practitioners are important professional forces in tax governance in accordance with the law. They should take the lead in complying with the law, abide by the principle of integrity, and provide compliant tax related services based on their professional abilities, in order to achieve healthy and sustainable development of the industry. Business entities should carefully choose tax related professional service agencies and be vigilant against illegal agents that may harm their own rights and interests. The tax department will continue to support and regulate the development of the tax related professional service industry, investigate and punish illegal and irregular behaviors of tax intermediaries in accordance with the law, seriously investigate and punish tax personnel for colluding with illegal intermediaries, cheating and other violations, maintain a fair and orderly market environment, safeguard national tax security and the legitimate rights and interests of taxpayers and payers. (New Society)