<p> <div style="color:rgba(0, 0, 0, 0.65);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;text-align:justify;"> <span style="font-size:16px;">3月28日晚，国家税务总局、财政部、商务部、海关总署以及国家市场监督管理总局五大部门联合发布了《关于应征国内环节税货物出口优化服务规范管理有关事项的公告》。</span> </div> <div style="color:rgba(0, 0, 0, 0.65);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;text-align:justify;"> <span style="font-size:16px;">!</span> </div> <span style="color:rgba(0, 0, 0, 0.65);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <div style="text-align:justify;"> <span style="font-weight:bolder;font-size:16px;">从根本上遏制</span> </div> </span> <div style="text-align:justify;"> <span><br /> </span> </div> </p> <h2> <div style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:24px !important;font-weight:500;text-align:justify;"> <span style="font-weight:bolder;font-size:16px;">出口应征税货物的纳税人、报关企业、报关人员等主体及相关人员，不得伪造、变造、买卖报关单，不得虚构出口业务、虚报货值、少报货值等。</span> </div> <p style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;text-align:justify;"> <br /> </p> <p style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;text-align:justify;"> <span style="font-size:16px;">此举标志着国家对买单出口逃税问题的打击力度已从过去的零散行动上升至法律法规层面，预示着买单出口行为将受到根本性的遏制。</span> </p> <p style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;text-align:justify;"> <br /> </p> <p style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;text-align:justify;"> <span style="font-size:16px;">该《公告》实质上是对以往低价逃税买单出口问题的全面梳理与补充完善。</span> </p> <p style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;text-align:justify;"> <br /> </p> <p style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;text-align:justify;"> <img src="https://yixiaoer-image-oss.yixiaoer.cn/20250331/d8f6e6bc-7bec-49f5-b755-27c68599276a.jpg" /> </p> <p style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;text-align:justify;"> <br /> </p> <p style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;text-align:justify;"> <span style="font-size:16px;">据解读，国家五部门联合发布此《公告》的核心目的之一，便是针对低价逃税出口（特别是钢材），即业内俗称的“买单出口”。</span> </p> <p style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;text-align:justify;"> <br /> </p> <p style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;text-align:justify;"> <span style="font-size:16px;">由于钢材买单出口涉及出口额巨大且涉税金额多，因此成为此次公告打击的重点对象。</span> </p> <p style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;text-align:justify;"> <br /> </p> <div style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:24px !important;font-weight:bolder;text-align:justify;"> <span style="font-weight:bolder;font-size:16px;">!</span> </div> <span style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:24px !important;font-weight:bolder;"> <div style="text-align:justify;"> <span style="font-weight:bolder;font-size:16px;">低价逃税的获利机制</span> </div> </span> <div style="text-align:justify;"> <span><br /> </span> </div> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <br /> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <span style="font-size:16px;">自2021年起，国家全面取消了钢材所有品种的出口退税政策，这一变革导致出口商无需再依赖上游开具的发票和出口单据前往税务部门申请退税。</span> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <br /> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <span style="font-size:16px;">同时，国外的接货商也从未要求国内出口商提供发票，因此国内出口商手中积累了大量“无需开票”的货物。</span> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <br /> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <img src="https://yixiaoer-image-oss.yixiaoer.cn/20250331/3209ef4a-efcb-4a63-b0dc-7b356dfa20c9.jpg" /> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <br /> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <span style="font-size:16px;">这些“无需开票”的货物为出口商提供了一个新的盈利渠道：它们可以被转售给那些“仅需进项票而无需实际货物”的下游用户。</span> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <br /> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <span style="font-size:16px;">下游用户通过低价购入这些增值税发票，将其作为进项税进行抵扣，从而在未实际购买钢材的情况下获得税收减免。</span> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <br /> </p> <span> <div style="text-align:justify;"> <span style="font-weight:bolder;color:rgba(0, 0, 0, 0.85);font-size:16px;">!</span> </div> </span><span style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:24px !important;font-weight:bolder;"> <div style="text-align:justify;"> <span style="font-weight:bolder;font-size:16px;">买单出口危害深远</span> </div> </span> <div style="text-align:justify;"> <br /> </div> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <br /> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <span style="font-size:16px;">在这一产业链中，出口商通过出售税票获得了一定的利润；下游用户则通过购买税票增加了进项税抵扣，降低了税负；国外接货商则以更低的价格购得了所需货物。然而，唯一受损的是国家的税收收入。</span> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <br /> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <span style="font-size:16px;">为了规避可能的后续审查与追责，许多利用低价逃税买单出口的企业采取了快速注册外贸公司、完成交易后立即注销的策略。</span> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <br /> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <img src="https://yixiaoer-image-oss.yixiaoer.cn/20250331/3db88b37-50f3-4ceb-8ebe-d45339b5e91a.jpg" /> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <br /> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <span style="font-size:16px;">由于这些企业在注销时无需提供纳税凭证，因此往往能够逃避税务部门的追查，使得这种逃税行为更加隐蔽且难以打击。</span> </p> <p style="text-align:justify;color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:16px !important;font-weight:bolder;"> <br /> </p> <span> <div style="text-align:justify;"> <span style="font-weight:bolder;color:rgba(0, 0, 0, 0.85);font-size:16px;">买单出口的危害深远，其核心在于低价出口商与国外客户从中获利，而国家税收则遭受损失。</span> </div> </span><span style="color:rgba(0, 0, 0, 0.85);font-family:-apple-system, BlinkMacSystemFont, "background-color:#FFFFFF;font-size:24px !important;font-weight:bolder;"> <div style="text-align:justify;"> <span style="font-weight:bolder;font-size:16px;">这种行为还严重损害了中国钢材出口的形象，为国外对中国出口钢材发起反倾销调查提供了“把柄”。</span> </div> <p style="text-align:justify;font-size:16px !important;"> <br /> </p> <p style="text-align:justify;font-size:16px !important;"> <img src="https://yixiaoer-image-oss.yixiaoer.cn/20250331/37a62d4d-dbd0-41c7-ae5f-ac63612c153c.jpg" /> </p> <p style="text-align:justify;font-size:16px !important;"> <br /> </p> <p style="text-align:justify;font-size:16px !important;"> <span style="font-size:16px;">《公告》中第四条明确规定：纳税人在向海关申报出口应征税货物前，必须通过电子税务局或办税服务厅在税务部门完成登记信息确认。对于未完成登记信息确认或存在注销、非正常、走逃（失联）等税务异常情形的纳税人，需先处理完相关涉税事宜后，方可办理海关手续。</span> </p> <p style="text-align:justify;font-size:16px !important;"> <br /> </p> <p style="text-align:justify;font-size:16px !important;"> <span style="font-size:16px;">第五条则规定：出口应征税货物的纳税人在向市场监管部门申请注销前，必须先向税务部门申请办理税务注销，并凭清税证明向市场监管部门申请注销登记。</span> </p> </span> </h2>