中国税收征管力度不断加强。一家制造业上市公司今年各类追溯补税金额突破人民币1000万元[1]，而上半年近百家上市公司相继发布补税公告[1]。当局正在清查违规税收优惠、规范企业社保缴费基数、扩大涉税信息报送范围，以填补地方财政缺口并推进统一大市场建设[1]。
社保缴费基数的规范已成为重点。过去十年间，企业普遍按最低薪资标准申报社保基数，但现阶段7成以上员工需按真实薪资参保，长期目标将涵盖9成以上[1]。从2024年起，各地开始规范税收优惠[1]；2025年国务院公布了"互联网平台企业涉税信息报送规定"[1]。复旦大学经济学院教授刘志阔表示："地方财政持续扩大的收支刚性缺口，倒逼税务部门加强税源管理、提高征管效率"[1]。
China's tax administration has intensified its scrutiny of corporate tax compliance. A manufacturing company listed on the stock exchange faced retroactive tax assessments exceeding 10 million yuan this year alone [1]. The crackdown reflects a broader effort by authorities to identify and eliminate irregular tax incentives, standardize corporate social insurance contribution bases, and expand the scope of tax-related information reporting requirements [1].
The enforcement drive has affected numerous listed companies across the country. In the first half of this year, nearly 100 listed companies issued announcements regarding retroactive tax payments [1]. A key focus has been on social insurance contributions: a decade ago, most enterprises declared social insurance bases at minimum wage standards, but today more than 70 percent of employees are required to participate based on their actual salaries, with the long-term target encompassing over 90 percent of the workforce [1].
Regulatory changes have accelerated in recent years. Local governments began standardizing tax incentives in 2024, and in 2025 the State Council issued regulations on tax information reporting for internet platform enterprises [1]. According to Liu Zhikuo, a professor of economics at Fudan University, "mounting structural fiscal gaps at the local level have compelled tax authorities to strengthen tax source management and improve collection efficiency" [1]. Advances in big data and artificial intelligence technology have also made tax audits more feasible to conduct [1].