Tax Authorities Rectify Illegal Invoicing to Build National Unified Market
Summary
China's State Taxation Administration reports enforcement outcomes from its nationwide crackdown on "invoicing economy" — shell companies and circular invoicing schemes used to inflate business scale for financing. Six targeted industries (waste resource recovery, recycling, mineral/chemical wholesale, management services, IT consulting, and road freight) saw invoicing decline 4.4% year-on-year in Q1 2026, with coal/metal wholesale down 7.1% and 5.7% respectively. Case studies from Gansu (disciplinary action against SOE executives for non-core circular invoicing) and Sichuan (reduced invoice credit limits and daily monitoring for warehouse-receipt trading) illustrate enforcement approaches.
“在甘肃，税务部门通过风险扫描发现个别企业大量开具增值税发票，存在循环贸易的风险疑点，遂对疑点企业开展全覆盖、穿透式风险隐患排查，查实少数国有企业存在背离主业“环开发票”虚增收入的违规行为，并及时向地方党委汇报调查核实结果，最终这些国有企业主要责任人受到相应处理。”
Enterprises in the six targeted industries that use inter-affiliate trade structures or warehouse-receipt financing should review whether their invoicing practices have a genuine goods-movement basis. The Gansu and Sichuan enforcement models — disciplinary action for responsible SOE executives and reduced invoice credit limits for non-SOEs — indicate that coordinated enforcement across tax, state assets, and banking regulators is operational, not merely announced.
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What changed
China's tax authorities are continuing and deepening a multi-year enforcement campaign against "invoicing economy" — arrangements where local governments use tax rebates to attract shell companies that only issue invoices, and enterprises use circular or mutual invoicing between affiliates to inflate sales for bank financing without actual goods movement. The document reports outcomes rather than imposing new rules: six monitored industries saw a 4.4% year-on-year invoicing decline in Q1 2026, with the most affected sectors (coal wholesale, metal/mineral wholesale) down 7.1% and 5.7% respectively.
Affected enterprises — particularly in waste resource recovery, recycling, mineral/chemical wholesale, management services, IT consulting, and road freight — face elevated scrutiny. SOEs in Gansu faced disciplinary action for non-core circular invoicing; enterprises in Sichuan had invoice credit limits reduced and daily invoicing monitoring imposed. The four-must-not discipline for tax officials (no advising, participating, concealing, or tolerating illegal invoicing) signals that both sides of the transaction are under scrutiny.
Archived snapshot
Apr 24, 2026GovPing captured this document from the original source. If the source has since changed or been removed, this is the text as it existed at that time.
依法依规协同纠治“开票经济” 赋能全国统一大市场建设 时间： 2026-04-24 来源：国家税务总局办公厅 【字体: 大 中 小 】
打印 分享到： 近年来，一些地方通过违规实施与税收挂钩的财政返还等方式，招引仅从事开票业务的空壳企业落户；一些企业通过关联方之间“循环开票”等方式人为做大销售规模，以获取融资等便利。这种“开票经济”破坏了市场公平竞争环境，割裂了全国统一大市场。税务部门坚决贯彻落实党中央、国务院决策部署，结合树立和践行正确政绩观学习教育，持续开展违规招商引资涉税问题专项治理，深入纠治“开票经济”涉税问题，坚决抵制以损害税收公平为代价破坏市场秩序的行为。
——聚焦重点行业领域，加强风险排查处置
违规招商引资企业较为集中的行业往往具有“轻资产、多空壳、用票频、链条长、返税高”等特点，各地税务部门紧盯重点行业，动态优化风险排查指标模型，协同公安、市场监管等部门，对违规行为严查快处，持续清存量、遏增量，推动全国违规开票企业户数、开票金额持续下降。
发票数据显示，今年一季度，违规招商引资企业较为集中的废弃资源综合利用、再生物资回收、矿产品建材及化工产品批发、组织管理服务、信息技术咨询服务、道路货运服务等六类行业开票金额同比下降4.4%，降幅较去年全年扩大3.1个百分点。其中，中部地区整治效果尤为明显，六类行业开票金额同比下降6.7%。
——紧盯发票环开、对开等违规行为，防范系统风险
税务部门在排查中发现，一些企业出于做大业绩、获取融资等目的，在不实质转移货物所有权情况下，频繁买卖“仓单”实现“走账走票不走货”，或通过关联企业之间“循环开票”“相互开票”，虚增经营业绩，造成“数字繁荣”假象。
在甘肃，税务部门通过风险扫描发现个别企业大量开具增值税发票，存在循环贸易的风险疑点，遂对疑点企业开展全覆盖、穿透式风险隐患排查，查实少数国有企业存在背离主业“环开发票”虚增收入的违规行为，并及时向地方党委汇报调查核实结果，最终这些国有企业主要责任人受到相应处理。
在四川，税务部门同样发现个别企业为获得银行更大的融资额度，频繁从事“仓单”等货权交易，注水经济数据，涉嫌违反国资委禁止投机贸易“十不准”和国家对金融监管和票据使用的相关规定。“我们既及时对该类企业采取调减发票授信额度、按日监控开票金额等分类处置措施，防范税收风险，又将有关信息推送相关部门，避免引发其他风险。”四川省税务局相关负责人介绍。
今年以来，各地纠治“循环开票”“相互开票”取得初步成效，此类企业较为集中的批发业开票金额同比下降2.5%，其中煤炭及制品批发业、金属及金属矿批发业开票金额同比分别下降7.1%和5.7%。
在加强“开票经济”涉税问题治理的同时，各地税务部门坚持寓合规管理于优化服务之中，依托一体化税费管理服务平台，深化征纳互动加强合规宣传辅导，对排除风险疑点的企业及时恢复发票额度，依法满足企业合规用票需求。
——挤出GDP“水分”，提高税费收入质量
甘肃省税务局相关负责人介绍，该局结合地域发展实际，深入分析研究中药材、农产品发票监管中存在的核定增值税进项税额难等问题，建立省市县三级财税管理协同工作机制，精准查处农产品发票虚开行为。2025年6月以来，在农产品发票开票金额同比下降14.43%的情况下，农产品相关行业增值税同比增长16.67%。
“这‘一增一降’直观说明纠治‘开票经济’有效挤掉GDP的‘水分’，规范了经济税收秩序。”中央财经大学政府管理学院教授杨燕英认为，通过深入开展“开票经济”涉税问题专项治理，有利于提高税费收入质量，促进税收回归正常。
——坚持“刀刃向内”，严查税务人员参与配合“开票经济”问题
在加强外部监管的同时，税务部门坚持“刀刃向内”，深挖彻查税务机关和税务干部放任失管甚至参与配合“开票经济”问题，依法依规严肃追责问责，涉嫌违纪违法的，及时移交纪检机构查处。
据税务总局相关负责人介绍，去年以来，税务总局在全系统组织开展违规招商引资涉税问题专项治理，明确要求各地税务机关对地方违规招商引资涉税行为不得出谋划策、不得参与配合、不得知情不报、不得放任失管，并在全系统通报税务部门违反“四个不得”纪律要求的典型案例，扎实推进以案促改促治。
税务总局相关负责人表示，下一步将持续加强与发改、财政、统计、市场监管和金融机构等部门协作，健全完善协同纠治“开票经济”问题的制度机制，凝聚跨部门协同监管合力，提升综合治理效能，为经济社会高质量发展贡献税务力量。
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