中国税务等部门今年以来持续纠治"开票经济"违规行为[1]。上半年被排查出存在问题的企业开票金额同比下降37.7%，全国每百元发票的"含税量"较2025年提升13.7%[1]。虚假贸易、循环开票等乱象得到了有效遏制[1]。国家税务总局局长胡静林表示，"开票'水分'被有效挤出，'空壳'企业加快退出"[1]。
在市场清理方面，全国共排查确认129万户空壳企业，推动近70万户完成注销，对其他约60万户采取了规范引导措施[1]。依法查处各类涉税违法行为挽回税款损失1806亿元，同比增长20.8%[1]。这些举措有效防范了产业链、金融和债务风险[1]。
在金融支持方面，银行业金融机构上半年通过"银税互动"为守信小微企业发放贷款272万笔，贷款金额近1.5万亿元[1]。
China's tax authorities have stepped up enforcement against irregular "invoice economy" practices this year, with significant results in the first half of 2026.[1] The invoice amount issued by problematic enterprises identified during inspections dropped 37.7 percent year-over-year, while the national tax content per hundred-yuan invoice increased by 13.7 percent compared to 2025.[1] Authorities confirmed 1.29 million shell enterprises and facilitated the deregistration of approximately 700,000 of them, with regulatory guidance measures applied to roughly 600,000 others.[1]
The enforcement campaign has successfully curtailed fraudulent trade, circular invoicing, and other illicit practices while mitigating risks across supply chains, financial systems, and debt levels.[1] Tax authorities across the country recovered 180.6 billion yuan in tax losses through lawful prosecution of various tax violations, representing a 20.8 percent increase year-over-year.[1] Financial institutions in the banking sector issued 2.72 million loans totaling nearly 1.5 trillion yuan to creditworthy small and micro enterprises through "bank-tax collaboration" programs during the first half of the year.[1] National Tax Administration Director Hu Jinglin stated that the "water content" had been effectively squeezed out of invoices and shell enterprises were exiting the market at an accelerated pace.[1]