On 1 July 2024, the new Company Law of the People's Republic of China (the "New Company Law") came into force, clarifying the simplified cancellation system and adding a mandatory cancellation system on top of the original ordinary cancellation system for companies, providing convenience for the exit of market entities. Enterprises with ordinary cancellation should pay tax in a timely manner and register for tax cancellation; enterprises with simplified cancellation should make a written commitment that they have settled the tax payable, and those with untrue commitments will be held jointly and severally liable. In practice, if the tax authorities find that the cancelled enterprise owes tax or evades tax, they may recover the tax from the enterprise by resuming the tax registration or business registration, or they may recover the tax from the shareholders by filing a civil lawsuit or taking an administrative action, and the responsibilities and risks faced by the enterprise and shareholders are different in different cases, which will be briefly analysed in this article.

In recent years, many enterprises have begun to reshape the original employment relationship through the unique mechanism of Internet platform enterprises (e.g., flexible employment platforms, network freight platforms, etc.), forming a new employment model of “laborer-platform-employer”. However, the reshaping of this employment model may cause the tax authorities to doubt the authenticity of the business and the legitimacy of the invoice. This article will combine two cases of platform enterprises suspected of false invoicing to analyze whether it is reasonable and legal for the tax authorities or judicial authorities to determine the invoices as false invoicing on the ground that “the platform did not organize its own personnel” when the business involved in the case is equipped with real labor services and there is no return flow of funds, and put forward corresponding opinions and countermeasures.

Recently, a coal business enterprise in NM has been investigated and dealt with for suspected false invoicing of VAT special invoices. In the course of investigation, the public security authorities found that the case involved a large number of invoiced enterprises and a wide range of geographic distribution, so through the public security economic investigation cloud system to the downstream areas of the crime clues. At present, some of the areas that received the clues have carried out investigation and verification work.

In recent years, the convictions and sentences of criminal cases of petrochemical invoicing have varied greatly from place to place, and the fates of the parties in different cases have been very different. At present, whether it is the relevant provisions and the latest spirit of the judicial interpretations of the Supreme Court and the Supreme Prosecutor, or the recently disclosed cases of judicial adjudication, they are all confirming that the behavior of petrochemical alteration of invoices should not be treated as the crime of falsely opening VAT special invoices. Parties facing more than ten years or even life imprisonment due to wrongful conviction or heavy sentence should actively seek fair justice through appeals, and the people's courts should also take up the responsibility to take the initiative to carry out special review and supervision of historical cases, correct the mistakes in conviction and sentence, and let each individual case reflect the light of justice.

In order to solve the problem of ‘source tickets’, a large number of platform enterprises have appeared in the transport, human resources, medicine, renewable resources, non-ferrous metals and other industries, and these platform enterprises, due to the high tax burden, need to rely on the fiscal refund policy to carry out their operations, and obtain the fiscal refund is usually related to the taxes paid in the course of their operations. However, due to the intangible nature of the services provided by the platform enterprises in the transport, human resources and pharmaceutical industries, the platform enterprises in the renewable resources and non-ferrous metals industries have a long trade chain, and the enterprises do not participate in transport, etc., the business authenticity of these platform enterprises is often questioned by the judicial authorities, which in turn leads to the risk of false invoicing, and it has become a difficult problem in the practice of how to evaluate the financial rebates obtained from the taxes paid by the enterprises due to the false invoicing. How to evaluate the financial rebate obtained from the tax paid by the false invoices has also become a difficult problem in practice. In the past, the judicial authorities usually determined that the enterprises used the financial rebate as a tool for profit-making through false invoicing and only pursued the responsibility for the crime of false invoicing of VAT special-purpose invoices. However, some cases now show a different logic of conviction, and the judicial authorities have started to prosecute and adjudicate on the crimes of fraud and false VAT invoices or illegal sale of VAT invoices, which has steeply increased the criminal risk of the platform enterprises. How should they respond to the criminal charge of fraud? This article intends to explore.

On October 25, the Ministry of Finance released the fiscal revenue and expenditure situation in the first three quarters of 2024, and the statistics show that the national tax revenue from January to September decreased by 5.3% year-on-year, and the property tax among the land and real estate-related taxes was 311.8 billion yuan, an increase of 19.9% year-on-year, and the land value-added tax (VAT) was 400 billion yuan, a decrease of 7.8% year-on-year. VAT, land value-added tax and other transaction-related taxes and fees are hotspots of long-term concern for the real estate industry, and in the context of significant changes in the supply and demand relationship in the housing market at present, enterprises should also focus on property tax, urban land use tax and other taxes and fees in the real estate holding segment. Recently, a listed company in Inner Mongolia announced that its subsidiaries conducted self-inspection and verification of property tax returns according to the requirements of the local tax bureau, and due to the inconsistent understanding of the tax basis, the subsidiaries were required to make up for a total of 111,059,700 yuan of property tax and late payment fees from December 2018 to June 2024, which was expected to affect the net profit attributable to shareholders of the listed company for the year 2024 of approximately 80.69 million yuan. Based on the main controversial issues of property tax in practice, this article selects three typical cases to analyze the application and understanding of policies and other issues by cases for readers' reference.

Recently, through a special tax information exchange between China and the United States, China's tax authority investigated a case of a company evading corporate income tax by fabricating overseas equity transactions and falsely reporting equity investment losses. The tax authorities have recovered more than 10 million yuan of corporate income tax that the enterprise evaded, and imposed a fine of 0.5 times the amount of underpaid tax on the enterprise. In recent years, the act of evading taxes through overseas asset allocation has not only received attention from international tax management cooperation, but also been a focus of inspection by China's tax authorities. This article combines a tax bureau disclosure case to share the current situation of tax information exchange practices between China and the United States, and combines the dynamic of tax inspections on high net worth individuals in China's taxation sy

The Decision of the Central Committee of the Communist Party of China on Further Comprehensively Deepening Reform and Promoting Chinese Modernisation, adopted at the Third Plenary Session of the Twentieth Central Committee of the CPC, stresses the need to improve the system of two-way convergence between administrative and criminal penalties. The system of two-way convergence of administrative and criminal penalties (hereinafter referred to as "convergence of execution and punishment") includes both forward and reverse convergence. The linkage between administrative and criminal penalties is particularly important in the tax-related field. Crimes against tax collection and management are typical administrative offences, which require administrative qualification before discussing criminal offences and misdemeanours. Therefore, it is of great significance to fight for a favourable characterisation in administrative procedures such as tax audit to prevent the risk of criminal liability. In this paper, from the analysis of the connotation of the system of linkage between the execution and punishment, we analyse the significance of administrative risk prevention and control of taxation in the prevention of criminal risk for the reference of the readers.