In practice, it has been controversial as to whether tax administrative penalties need to take the subjective state of the parties into account. There is a view that as long as the perpetrator has committed a tax offence and caused the result of tax administrative offence, then no matter whether his subjective state is intentional or negligent, he should be administratively punished; there is also a view that subjective fault is one of the constituent elements for the qualification of tax offence, and the perpetrator should not be administratively punished if he is not subjectively at fault. For the latter, the tax authorities should bear the burden of proof on the subjective elements of the parties, if they fail to prove or insufficient evidence, or will bear unfavourable results. In this paper, we will briefly analyse whether the subjective state of the parties should be taken into account in the administrative tax penalty.

In the article "Eight Cases Reveal Series of Tax Risks of Tax Evasion, False Opening and Tax Fraud in Agricultural Products Industry", we summarized the types of tax-related cases in the agricultural products industry, and analyzed and revealed the risks of tax evasion, false opening and tax fraud in the agricultural products industry. In this issue, we will analyze in detail the common manifestations of the criminal risk of false opening in agricultural products from the perspective of VAT input credit policy for agricultural products, and put forward the defense strategies to deal with the crime of false opening in conjunction with the tax-related judicial interpretations of the two high courts for readers' reference.

On December 31, 2024, the Supreme People's Court issued a retrial administrative judgment around an urban land use tax dispute case, revoking an 11-year-old tax penalty decision. In the author's view, in the case of cognitive differences between the taxpayer and the enterprise on a tax-related matter, it should not be unilaterally characterized as tax evasion, and the taxpayer's right of administrative appeal in administrative and criminal cross-case should be protected in accordance with the law. The judgment of this case is of typical significance and important value, the tax enforcement behavior of the tax authority in the form of mechanical law was not supported by the court, and the taxpayer finally won the lawsuit after more than ten years of twists and turns, and the legitimate rights and interests of the taxpayer were effectively safeguarded.

From December 20, 2024 to January 19, 2025, the State Administration of Taxation issued the “Provisions on the Submission of Tax-related Information of Internet Platform Enterprises (Draft for Comments)”. (hereinafter referred to as the “Provisions”) to solicit opinions from the public. The draft of the Provisions was jointly drafted by the State Administration of Taxation and the State Administration for Market Regulation, aiming to further regulate the information submitted by Internet platform enterprises and promote the standardized, healthy and sustainable development of the platform economy. In view of this, we have interpreted the Provisions and put forward a number of suggestions for amendments based on the perennial observation and summary of the operation and development of Internet platforms.

The Supreme Law and the Supreme Prosecutor's Judicial Interpretation on Taxes Involving (Legal Interpretation [2024] No. 4) has "inadvertently" allowed the crime of illegal sale of VAT invoices to "resurface" while restricting the crime of false issuance of VAT invoices, and the issue of the application of this crime has triggered certain concerns and heated debates. The issue of the application of this crime has aroused certain concerns and heated discussions. In the author's opinion, in the case that handwritten VAT invoices have been completely replaced by machine-printed invoices and completely withdrawn from the stage of history, the judicial interpretations of the Supreme Court and the Supreme Prosecutor's Office relating to taxes have limited the crime of false invoicing but at the same time, they have forced some local judicial organs to reactivate the crime, which resulted in the confusion of the expanded application of the crime, and this inappropriate trend needs to be corrected and curbed urgently.

In recent years, as the country continues to promote structural reform of the supply side of logistics, and promote the logistics and transportation industry "cost reduction and efficiency", the logistics and transportation industry has emerged as a new mode of transportation, such as car-free transport and network freight platform, which relies on the mobile Internet and other technologies to build a logistics information platform to effectively improve the efficiency of the transportation organization, and has been welcomed by the market. The market is welcome. However, at the same time, some network freight platform enterprises deviated from the business track, using the tax policy given by the state, false purchase of refined oil, ETC invoices to offset the input wantonly to the downstream enterprises of false invoicing, the main body involved in the case was ultimately convicted and sentenced by the court for the crime of false opening of VAT invoices or the crime of illegal sale of special invoices. As the dust settles on the suspected false invoicing case of the network platform enterprise, what kind of tax administrative risks will the related invoiced enterprises face and how should they respond? This article is intended to reveal and provide a brief response idea for the invoiced enterprises.

It is common in practice for upstream suppliers to escape and lose contact with each other, to be recognized as non-normal households, and to be characterized as false invoicing, etc. The invoices obtained by downstream enterprises receiving invoices are usually recognized as abnormal value-added tax deduction vouchers (hereinafter referred to as abnormal vouchers), and they are faced with the problems of input reversal and back tax payment. This paper analyzes the key points of the application for verification of abnormal vouchers from the scope of identification of abnormal vouchers and puts forward risk prevention and control suggestions for readers' reference.

In the wave of digitization, the flexible labor industry is developing rapidly, but tax compliance risks are also following. Recently, a flexible labor platform's tax financing business has been transferred to the public security for suspected false VAT invoices. This article takes this as an example and discusses whether the platform enterprise constitutes "issuing invoices in good faith and accepting invoices in bad faith", as well as the definition of the responsibility of sales staff, aiming to provide professional legal analysis and advice for flexible labor platforms and their employees when they face tax risks. The purpose of this article is to provide professional legal analysis and suggestions for flexible labor platforms and their employees when they face tax risks.