In the process of production and operation, enterprises may have difficulties in cash flow, or due to improper tax treatment, etc., and under the current regulatory model of "double random, one open", the past tax non-compliance of enterprises may easily lead to the risk of tax reimbursement. Article 203 of the Criminal Law provides for the crime of evading the recovery of tax arrears, which is a "crime of refusing to execute" in the field of taxation. In the state of tax arrears, it is worth paying attention to what behaviors of taxpayers may face the accusation of the crime of evading the recovery of tax arrears. In March this year, the two high judicial interpretations for the first time clearly defined the crime of evading the recovery of tax debts, providing a legal basis for the application of the crime, activating this long-dormant crime, and its related elements of the crime, the circumstances of the crime are worth further discussion. This paper analyzes the boundary between the crime and non-crime of tax-defaulting enterprises evading the recovery of tax arrears in conjunction with cases, with a view to providing reference for enterprises to prevent and respond to criminal risks.

After the refined oil products module went online, new behavioral patterns of false invoicing in the petrochemical industry have emerged, and red-flush false invoicing is one of them. In practice, some judicial authorities have dealt with red-flush false invoicing of refined oil products as the crime of false invoicing, but this does not accurately grasp the true nature of this type of behavior. The author will take the two declaration forms as the key hand to prove that the essence of the behavior of red-flush false invoicing is to sell the inventory data of refined oil products in order to evade the consumption tax, so as to help the judicial authorities to correctly convict the behavior on the basis of correctly exploring the essence of the behavior, so as to provide the practical judicial protection for the only legal interest of the national consumption tax interests that are infringed upon in this kind of cases.

Editor's Note: In the context of globalized trade, Chinese foreign trade enterprises are facing a complex and changing legal environment. With the economic downturn, "false self-operation real agent" model is still a prohibited illegal behavior. This model not only touches the bottom line of export tax rebate compliance, but also easily triggers the criminal risk of tax fraud. This article discusses the legal logic behind this mode through the analysis of a recent case and interpretation of judicial interpretation, and analyzes how the foreign trade enterprises involved in the case can actively use the latest judicial interpretation to defend themselves and strive for the best results.

Editor's Note: In recent years, with the acceleration of urban renewal, infrastructure construction has witnessed constant innovation in various regions. However, in the planning of infrastructure projects, the occupation of corporate land is often involved, leading to frequent situations of land requisition and acquisition. After receiving compensation from the government, companies usually enjoy preferential policies in value-added tax (VAT), but there are often disputes between enterprises and tax authorities in terms of the application of tax exemption. This article takes the example of approval document disputes over tax exemption to delve into the relevant procedures and applicable conditions for tax exemption during land requisition process, and provide practical suggestions for relevant enterprises.

On August 1, 2024, the Regulation on Fair Competition Review will come into effect, making it clear that the formulation of policies and measures containing elements that affect the cost of production and business is prohibited without a legal or administrative regulatory basis or without the approval of the State Council. Recently, in order to implement the Audit Office, the Municipal Supervision Bureau, the Ministry of Justice and other departments to focus on cleaning up the spirit of the documents that impede the unification of the market and fair competition policies and measures, a number of places to clean up the illegal financial rebates, standardize investment policies to formulate a work program. However, due to the lack of accurate grasp of laws and regulations and specific standards, enterprises may be difficult to judge the legitimacy of the relevant policies and measures, which leads to some enterprises in the conduct of daily business in the center of the hidden worries. This article compiles recent cases of government subsidies and support funds being withdrawn in several places, and provides tax compliance suggestions for enterprises based on the new regulatory situation.

Recently, "Safe Ulanhot" publicized a case of large-scale false invoicing in the field of pharmaceuticals. The Ulanhot Public Security Bureau investigated and found that more than 30 companies had frequently issued false VAT invoices for pharmaceutical manufacturers without actual business dealings. Ulanhot Municipal Public Security Bureau utilized the independently developed "five, three, four, four" method of false invoicing in the pharmaceuticals field and the "rapid identification of shell companies in the field of pharmaceuticals" data model to comprehensively analyze and evaluate the case, confirming that the actual shell companies involved in the case were as high as 1171 companies, involving an amount of 5 billion yuan. The case was fully analyzed and evaluated, and it was confirmed that the actual shell companies involved in the case were as high as 1171, involving an amount of 5 billion yuan. This is the second time that Ulanhot Public Security Bureau has successfully investigated a large-scale case of false invoicing in the pharmaceuticals field. As early as 2022, Ulanhot Public Security Bureau had successfully detected the shocking "7.22" medical field large false invoicing case, which involves 22 provinces across the country, a total of 47 suspects were arrested, the amount of money involved is up to 6 billion yuan.

In March 2022, the Inspection Bureau of Xiantao Municipal Taxation Bureau received a piece of information on a major risk case source passed from the higher level. The information showed that three energy trading companies in Xiantao City, Company F, Company R and Company T, had inconsistent names of goods purchased and sold and were suspected of false invoicing. Inspectors of the three companies associated with the investigation found that there is a company named J company energy trading company and T company for the same address, the same time registered, and its situation is very similar to the above three companies, but also engaged in petroleum and related petrochemical products wholesale business, and there is a discrepancy between purchase and sale of goods and other cases.

Editor's Note: Recently, the case of falsely issuing special invoices for value-added tax on the online freight platform of "Shen Shi Sheng Xin logistics platform", which has attracted much attention, ushered in the judgment of the second instance. The court of second instance changed the original crime of falsely issuing special invoices for value-added tax to the crime of illegally selling special invoices for value-added tax, which triggered many thoughts on the handling of tax-related cases on the online freight platform. This paper holds that the behavior of "paying invoices later" on the network freight platform does not constitute tax loss under the background of real transportation business, and should not be regarded as the crime of falsely issuing special VAT invoices, but it should not be punished as the crime of illegally selling special VAT invoices. If criminal responsibility needs to be investigated, the "late compensation" behavior of the platform is more suitable for the crime of false invoicing, which is more in line with the legislative purpose and legal interest protection principle of the crime.