The change of "limited liability company" to "partnership" is a common structural arrangement for enterprises to implement equity incentives and build employee shareholding platform. Since November 2022, tax authorities in many places have been checking the failure to liquidate the "company to partnership" process. Recently, the news that an internet financial data service company faced a huge amount of back tax due to the failure to liquidate the tax in the change of organization form of its shareholding platform triggered the heated discussion on the compliance issue of "company to partnership" once again. The recent news of an Internet financial data service company facing a huge tax reimbursement for failing to clear the tax in the organizational form of its shareholding platform has once again triggered a heated debate on the compliance issue of "company to partnership". Does "company to partnership" require liquidation in business and taxation, and does the tax authority have the right to recover the unpaid tax in the process of change of organization form, and from whom should the tax authority recover the tax? This article will discuss and analyze the above issues for reference.

According to the provisions of the Criminal Law and relevant judicial interpretations, false invoicing of VAT includes four modes of behavior: false invoicing for others, false invoicing for oneself, letting others false invoicing for oneself, and introducing others to false invoicing. However, in specific cases, are the invoicing party and the invoiced party necessarily guilty of the same crime? Why some cases in the invoicing party constitutes false opening, but the invoiced party does not constitute false opening? This article discusses the responsibility determination of different subjects in the behavior of false invoicing of VAT special purpose invoices through two corresponding cases of the invoicing party and the invoiced party, as well as how to prevent the risk of false invoicing in the daily transactions of the invoiced enterprises in practice for the readers' reference.

In recent years, the regulation of personal income tax has continued to generate heated discussions, and has gradually developed into a troika of VAT, corporate tax and personal tax. Among them, the personal income tax of high net worth individuals has become a key concern of the state. HNWIs are under heavy tax pressure and have sufficient resources to assist them in tax planning, but in a time of tightening regulations, such "planning" may lead to huge tax risks. The purpose of this article is to shed light on the tax risks that HNWIs may be exposed to, for the benefit of the readers.

Since the refined oil invoice module went online, the petrochemical industry has quietly transformed its tax-related cases and tax risks, and the risks associated with the new variable invoice model will affect the entire industry chain. Recently, a case of false invoicing by means of hacking technology was sentenced, and the main culprit was sentenced to 12 years' imprisonment. This paper is intended to analyze the current risks in the petrochemical industry in the light of the case, and put forward a few suggestions for prevention and response, so that enterprises can control the tax-related risks at an acceptable level.

As most production-oriented enterprises do not have the conditions for waste disposal in accordance with the standard, they have been using the "entrusted disposal" method to deal with the lack of mandatory provisions of the law in the era of "sewage charges", but since the official implementation of the Environmental Protection Tax Law in 2018, the tax authorities have issued a number of large environmental tax fines against such production-oriented enterprises. However, since the official implementation of the Environmental Protection Tax Law in 2018, the tax authorities have issued a number of large environmental tax fines for such production-oriented enterprises, triggering heated debates, but also attracting the attention of enterprises to environmental tax compliance. On the one hand, due to the environmental protection tax is mostly the leveling of sewage charges, its levy object, scope, tax standard, tax basis and did not make large adjustments, enterprises in the fee to tax will not obviously feel the increase in the tax burden, and therefore did not pay attention to. But on the other hand, due to the "fee to tax" after the enterprise should bear the legal responsibility is also a trend of aggravation, before the sewage charging system is not enough rigidity of the enterprise will face a huge risk of violation of the law. Starting from two practical cases, the author systematically analyzes the compliance of "entrusted disposal" of wastes by analyzing the focus of disputes between tax enterprises and the two sides for the benefit of readers.

Recently, the employee shareholding platform "company into a partnership" was recovered 2.5 billion yuan of tax caused widespread concern. The initial intention of building a shareholding platform is to enjoy local tax incentives to save tax while maintaining the stability of the shareholding of listed companies, but with the precise focus of individual tax regulation on high-income groups, the local illegal tax approval and financial return policy of extensive and in-depth cleanup, the listed companies have to dismantle all kinds of shareholding platform. In this paper, we would like to make a reminder of the four major tax-related risks of listed companies' dismantling of shareholding platforms, and taxpayers should take this as a precautionary measure.

REITs, or real estate investment trusts, refers to a kind of investment fund that raises funds from investors through the issuance of income certificates to form fund property, which is handed over to a professional investment organization to invest in, manage and operate real estate with relatively stable returns, take the returns generated from real estate as the main source of income and allocate the vast majority of the returns to investors in a timely manner. Since April 2020, China is piloting real estate investment trusts (infrastructure REITs) in the infrastructure sector, with investment scope including toll roads, industrial parks, warehousing and logistics, sewage treatment, clean energy, guaranteed rental housing and other infrastructure.2023 On March 7, 2023, the Securities and Futures Commission (SFC) issued new regulations to expand the scope of investment, expand the participation of the main body, and optimize the audit and registration mechanism to promote the further development of REITs. In view of this, this paper interprets the tax arrangements involved in REITs based on the current tax regulations, and points out the risks and responses.

"Everything has a beginning and an end" and the functioning of a business is no exception. Bankruptcy is a way for enterprises to liquidate and withdraw from the market. The legal bankruptcy procedures for enterprises to deal with their debts and liabilities in a compliant manner will help them to play the role of the market in the allocation of resources and better adjust their industrial structure. Taxation issues are a major difficulty in bankruptcy proceedings, which, if not dealt with effectively, will affect the conduct of bankruptcy proceedings and jeopardize the interests of creditors. As there is no clear provision in the existing high-level laws and regulations, the tax-related problems in bankruptcy have been dealt with differently in practice for a long time, and there is a big controversy. This paper intends to discuss the handling of tax arrears found by the tax authorities at different stages of enterprise bankruptcy as an entry point for reference.