Asia Pacific

On 12 October 2026, the State Taxation Administration (STA) published a coordinated disclosure of five major enforcement actions targeting tax intermediaries that illegally assisted clients in tax evasion schemes. The cases span multiple provinces including Anhui, Guizhou, Guangxi, Zhejiang, and Shandong, involving accounting firms, consulting companies, and individual tax practitioners. The STA emphasized that tax

On 12 October 2026, the State Taxation Administration released a commentary accompanying the five-case exposure, reinforcing that tax intermediaries must not deviate into “accomplices of tax evasion.” The article references Article 35 of the Tax Collection and Administration Law and the newly amended Administrative Punishment Law, which increase penalties for professional enablers. The SAT urged

On 12 October 2026, the SAT’s legal affairs department published an expert analysis stating that “illegal tax planning” by intermediaries constitutes a direct violation of Article 63 of the Tax Collection and Administration Law. The article clarifies the boundary between legitimate tax advisory services and criminal facilitation, citing the Criminal Law Amendment (XI) provisions on

On 12 October 2026, the Ma’anshan Municipal Tax Bureau announced the conclusion of its investigation into Hanshan Hongyu Accounting Firm (General Partnership) and its controlling partner Zhang Dahong. The firm systematically fabricated procurement contracts and inflated raw material costs for 17 client enterprises over a three-year period (2023-2025), resulting in corporate income tax underpayment of

On 12 October 2026, the SAT’s news office published an investigative feature on the Hanshan Hongyu Accounting Firm case, detailing how the firm transitioned from legitimate bookkeeping to a structured tax evasion operation. The article describes a “menu-style” service where clients selected evasion modules: revenue concealment (15% fee), cost inflation (20% fee), and fake R&D