This first, Huatax wrote the article "Beware of five categories and sixteen tax risks for small, medium and micro enterprises nowadays! to help small, medium and micro enterprises identify the tax risks they may face in their operations. According to the concept of "identifying and controlling risks to avoid losses" of enterprise compliance, enterprises need to control these risks, and it is best to establish a sound tax compliance system and mechanism. However, in practice, we have observed that some enterprises, especially small, medium and micro enterprises, do not understand and are reluctant to carry out tax compliance, believing that such work can not produce real benefits and costs a lot. We believe that this way of thinking misunderstands the essence of tax compliance and shows that some entrepreneurs have not yet accurately recognized the consequences of tax violations.
The value of tax compliance is: on the one hand, it can "make money" for enterprises, the Ministry of Finance and the State Administration of Taxation have formulated a large number of tax incentives to encourage economic development, and professional tax compliance is needed to make good use of tax incentives for the benefit of enterprises; on the other hand, it can avoid losses, and if an enterprise is suspected of false invoicing or tax evasion, it will always face huge fines and fines. If the enterprise is suspected of fraudulent opening or tax evasion, it may face huge fines at any time, and the entrepreneur may even go to jail. In view of this, Huatax combines some practical cases to reveal and interpret relevant tax compliance points for the majority of SMEs in business development, financial management and accounting, tax declaration, etc., in order to serve the majority of enterprises to establish a sound tax compliance system and avoid tax risks.

According to the provisions of the Criminal Law and relevant judicial interpretations, the act of issuing false VAT special invoices includes four behavioral patterns: issuing for others, issuing for oneself, having others issue for oneself, and introducing others to issue for oneself. However, in specific cases, is it inevitable for the issuer and the recipient to be equally guilty? Why do some cases involve the issuer in false invoicing, but the recipient does not? This article explores the determination of responsibility for different subjects in the act of issuing false VAT special invoices through two corresponding cases of issuers and recipients. It also discusses how recipient enterprises should prevent the risk of issuing false invoices in their daily transactions, providing insights for readers.

A few days ago, the Supreme Prosecutor, in response to a reporter's question, released data and the latest trend of compliance and rectification of enterprises involved in the case; as of December 2022, a total of 5,150 compliance cases were handled nationwide, and decisions not to prosecute were made in accordance with the law in respect of 1,498 enterprises and 3,051 people who had been rectified and complied with the law. The data shows that criminal compliance has given full play to the institutional function of saving real enterprises, urging them to return to the right path from crime and eliminating as much as possible the negative impact of crime. At the conference, the person in charge of the Supreme Prosecutor's Office also made new statements on the scope of application and procedures of the compliance policy for enterprises involved in cases, releasing positive signals. This article combines the criminal compliance features of tax-related crimes and looks forward to the next corporate compliance trends of tax-related crimes.

The joint crackdown mechanism of six departments, namely the State Administration of Taxation, the Ministry of Public Security, the Supreme People's Procuratorate, the General Administration of Customs, the People's Bank of China, and the State Administration of Foreign Exchange, has been playing a great role in investigating and dealing with gang-type, trans-regional, and illegal and criminal acts of false invoicing. Recently, the State Administration of Taxation exposed seven tax-related cases. Among them, a joint tax police operation to investigate and deal with the case of false VAT invoices successfully smashed two criminal dens of false invoicing. In the case, two tax-related intermediaries were sentenced to 3 to 11 years' imprisonment for setting up or helping related shell enterprises to issue VAT invoices with a total of 1.232 billion yuan in value and tax by providing financial book-keeping services and fabricating financial data and information, without any real business taking place. As providers of tax-related professional services, tax-related intermediaries are facing increasingly stringent supervision and tax risk responsibility, and should operate in good faith, practice in accordance with the law and cautiously guard against tax-related risks.

Electric power companies may face the dilemma that suppliers are not qualified to issue VAT special invoices in the procurement process, and cannot deduct VAT inputs and EIT costs; in the production and marketing process, "surplus tickets" and sales on behalf of the power company are prone to involve the risk of false invoicing. From the perspective of enterprises, how to identify these risks and take corresponding countermeasures to curb the problem of false invoicing by combining with the requirements of tax compliance has become the focus of enterprises' attention. This paper makes a systematic description of the risks of false invoicing in the electric power industry and puts forward corresponding preventive suggestions.

In recent years, with the increasing scale of the Internet economy, the public's demand for audio-visual entertainment has become increasingly rich, giving rise to a huge network entertainment industry. Relying on various live broadcasting platforms, a large number of considerable network anchors realize their personal value on the Internet, and also gain considerable wealth through the audience's reward and live broadcasting with goods. However, some webcasters lack the awareness of tax compliance, fail to fulfill their tax obligations on time and in full, and even adopt various means to avoid or even evade taxes, coupled with the lack of tax supervision when the network entertainment industry has just emerged, resulting in the loss of national taxes, and this kind of problem has already aroused the concern of the State Administration of Taxation and the related departments such as the net information department and the industry and commerce department, and has already exposed many cases of tax evasion by webcasters. Such problems have attracted the attention of the State Administration of Taxation and related departments such as the Internet information department and the industry and commerce department, and a number of cases of tax evasion by anchors have been exposed. Recently, several cases of tax evasion by anchors have broken out one after another around the world. This article analyzes the core issues and "conversion of income nature" in the cases of tax evasion by anchors and points out the tax-related risks and their responses.

High-income people's equity transactions are characterized by large amount of subject matter and complex commercial arrangements, etc. Under the background of "double random, one open" normalized tax supervision, their equity transfer has become the focus of tax audit. In the complex business background, the existing tax policy has a certain lag, the practice of equity transfer tax-related disputes are endless, in the background of strict regulation of high-income people's equity transactions there are a lot of tax-related risks, this paper to the practice of equity transfer of the five common types of tax-related risks as an entry point for discussion, for reference.
In March 2021, the General Office of the Central Committee of the Communist Party of China (CPC) and the General Office of the State Council issued the Opinions on Further Deepening the Reform of Tax Levy and Administration, which explicitly pointed out to strengthen the tax service and supervision of high-income and high-net-worth individuals in accordance with the law. The Inspection Bureau of the State Administration of Taxation subsequently issued a document stating that it would strengthen the supervision of high-income earners in key areas such as equity transfers. The Measures for Administration of Individual Income Tax on Income from Equity Transfer (for Trial Implementation) (SAT Announcement No. 67 of 2014, hereinafter referred to as "Announcement No. 67") is the main policy basis for the tax-related treatment of individual equity transfers at present, and provides regulations on individual equity transfers in terms of income from equity transfers, recognition of the original value of the equity shares, and management of tax declarations, etc. Announcement No. 67 is the main policy basis for the tax-related treatment of individual equity transfers. Circular 67 is a general provision on the transfer of equity interests by natural persons, but under the complex commercial arrangements in practice, the application of income tax on equity transfers in some cases is highly controversial, which may expose high-income earners to administrative or criminal risks.

Due to the late establishment of China's modern tax law system, a large number of enterprises, especially private enterprises, lack the necessary understanding of tax compliance, so tax-related crimes have also become a "roadblock" that impedes the development of private enterprises, and many entities have been sentenced to criminal penalties for suspected tax evasion and fraudulent invoicing.2022 Since April 22, the compliance reform for case-related enterprises led by the Supreme People's Procuratorate has been rolled out nationwide and has achieved good results in practice. Since April 2022, compliance reforms led by the Supreme People's Procuratorate for enterprises involved in tax evasion have been rolled out nationwide and have achieved good results in practice. By handling a number of cases involving compliance reforms, we have noticed that the previous compliance reforms led by the procuratorate had some problems in practice due to the lack of court involvement:
1. Procuratorial authorities only have a single way of closing cases with "relative non-prosecution", and do not easily carry out compliance reforms for felonies that may be sentenced to more than 10 years of imprisonment. Due to the high penalty for the crime of false VAT invoicing, it is impossible to carry out compliance, which is not conducive to saving the real enterprises.
2. The period of review and prosecution stage by the procuratorial authorities is too short, and there are cases in which the enterprises involved in the case did not file compliance applications in time, or the enterprises could not complete the rectification within the period, so they can only resort to the court in the end.
3. At the trial stage, the court lacks a policy basis for applying to the enterprise's willingness to file a compliance rectification application, and to the sentencing recommendation of the prosecuting authority based on the compliance rectification circumstance that breaks the statutory sentence or suspended sentence.
At present, the extension of criminal compliance to the trial stage will strive to solve the above problems, which is conducive to saving the real enterprises. In practice, courts have already issued "exemption from criminal punishment" sentences through compliance at the trial stage. It should be noted that there are some unique problems for enterprises in tax-related crimes, which need to be further refined in the reform. This paper first summarizes and analyzes the current pilot policy, and then interprets the current pilot from the perspective of how court involvement in compliance differs from that of the prosecutor's office.