Case studies: what Golden Tax Phase IV-era enforcement actually looks like

Our Chinese case library holds 1475 published tax penalty decisions — every figure traceable to its official source. These three English case studies unpack the failure patterns our checks screen for.

The three studies

False invoices, unrecorded income, borrowed bank accounts — one penalty decision, three schemes
Splitting payroll with fake VAT invoices: CNY 257,122.06 for an employee-benefits scheme
The platform itself got fined: Decree 810 reporting is enforced, not theoretical

How to read them

Each study gives the decision document number, authority, dates and verbatim penalty figures; a plain-English account of what happened; why it matters for SMEs; and which part of the Shoushuibao scan relates to that risk. We do not editorialize beyond the published record — the official document always prevails.

The full Chinese library with 1475 cases is at 守税宝税务违法案例库.

Run the free check: open WeChat, search the mini-program 守税宝 (ShouShuiBao). International inquiries: bd@intentengine.cn.