The State Administration of Taxation has continuously strengthened the supervision of tax intermediaries by using tax big data precision audit, and at the same time introduced the central government to clean up the local illegal tax rebate policy, to create a good and fair competition market environment, and to "reduce enterprise costs" as the main business of the Internet tax platform, the living space has been seriously compressed, and the use of "investment promotion" and other tax incentives and false invoicing and other means to earn profits will go to a "dead end". The use of "investment promotion" and other tax incentives and false invoicing and other means to earn profits will go to a "dead end". Tax platform, some rely on tax platform to reduce the tax burden of enterprises will be difficult to continue, and there is a huge risk of false invoicing. The author will analyze relevant cases and policies to reveal the tax risks of the business related to Internet tax platform and make suggestions for readers' reference.

The third review draft of the revised Company Law was submitted to the Standing Committee of the 14th National People's Congress for deliberation on August 28, 2023, in which it was proposed to "improve the registration system for the subscription of registered capital, and stipulate that the amount of capital contributed by the shareholders of limited liability companies shall be paid in full within five years from the date of the establishment of the company." At the same time, Article 53 and Article 88, Paragraph 1 of the Second Review Draft of the Company Law provide for the accelerated expiration of the time limit for shareholders' capital contribution triggered by the maturity of the debt, as well as the original shareholders' supplemental liability for the unpaid portion of the transferred equity, increasing shareholders' liability for the unpaid portion of the capital contribution, which shows the trend of the Company Law to improve the shareholders' responsibility for the capital contribution, and to safeguard the interests of the creditors. Once the above provisions come into effect, for shareholders who wish to continue to operate the company but are short of capital flow, reducing the registered capital may be the only way for the enterprise to survive. However, most enterprises still have doubts about whether the process of capital reduction involves the declaration of enterprise income tax and individual income tax, and they do not understand the differences in tax laws and financial rules related to capital reduction, and they lack the awareness of tax declaration of "repayment in kind", which leads to a lot of tax problems in the process of capital reduction by shareholders. This article attempts to analyze the tax types involved in the process of capital reduction and divestment, and discusses the risks that may exist in the application of the tax law.

Guarantee system is a common means of credit enhancement in civil and commercial legal relations, which is of great significance to the financing and development of enterprises. In the field of tax administration, the tax guarantee system also has an important role that cannot be ignored, and it has positive significance in safeguarding the national tax collection and promoting the effective exercise of taxpayers' right to relief. This article is intended to analyze the common disputes in practice from the applicable circumstances of tax guarantee for reference.

There is a big difference between ordinary standard residential houses and high-end villas and other residential houses with relatively high value in terms of sales revenue and construction cost, etc. In order to control the selling price of ordinary standard residential houses, promote and ensure their healthy development, and protect the basic investment return of real estate enterprises, the State has introduced a preferential land value-added tax policy for ordinary standard residential houses. In order to control the selling price of ordinary standard residence and to promote and ensure its healthy development, the State has introduced preferential land value-added tax policies for ordinary standard residence to protect the basic investment return of real estate development enterprises. From the viewpoint of the comprehensive legal practice in different regions, the legal concepts adopted in the provision of tax exemption policy for "ordinary standard residence" and the identification standards are different, which make real estate development enterprises face the tax risk of misidentifying the type of real estate and misusing preferential policies.

On August 28, 2023, the Value-added Tax Law (Draft) was submitted to the Fifth Session of the Standing Committee of the Fourteenth National People's Congress (NPC) for the second time for deliberation, and on September 1, 2023, it was once again submitted to the public for public consultation. Back on December 27, 2022, the (Draft) VAT Law had been submitted to the Standing Committee of the 13th NPC for the first review. The second review draft of the draft published this time still adopts the idea of tax leveling, keeping the current tax framework and tax burden level basically unchanged, while adjusting some of the contents of the first review draft of the draft. This article will compare the specific contents of the first and second review drafts, analyze the main contents of the adjustments in the second review draft, and analyze and interpret the key contents of the second review draft.

Recently, Hwuason Law Firm has received a number of non-ferrous metal and scrap steel enterprises' consultation on the case of variable invoice and false invoicing. Combined with the frequent cases of non-ferrous metal industry's gold invoices and variable invoices in recent years, the issue of variable invoices and false invoicing in non-ferrous metal and renewable resources industry has become the focus of attention of the tax authorities. Due to the expensive value of gold itself, strong value preservation, by consumers collection and investment favorite, consumers do not ask for invoices of behavior led to the gold invoice "surplus votes" exist; at the same time due to the special tax policy of gold and gold ticket huge profits trend, emerged a number of gold ticket false opening gang; and due to the gold is easy to other non-ferrous metals melting characteristics, gold is easy to other non-ferrous metals melting characteristics, gold is easy to other non-ferrous metals melting characteristics, gold is easy to other non-ferrous metals melting characteristics. And because gold is easy to melt with other non-ferrous metals, gold invoices are mostly combined with non-ferrous metal industry, and extended to renewable resources metal recycling enterprises, which makes the tax risk of enterprises in the business chain surge.

Recently, SOHO China released its 2023 interim results announcement, disclosing that: as of the date of the announcement, its subsidiary, Beijing Wangjing Sohou Real Estate Company Limited, owed nearly $2 billion in land value-added tax (LVAT) and late fees, and may be at risk of fines and tax enforcement. For large real estate development enterprises, land value-added tax often occupies a very high proportion of the overall tax burden, is a tax cost that cannot be ignored, if not well in advance of the tax planning, resulting in unpaid land value-added tax, will face serious tax risks. This paper intends to analyze the tax-related risks and countermeasures of real estate development enterprises defaulting on land value-added tax in the context of SOHO China's tax arrears, and put forward suggestions to the majority of taxpayers to resolve tax arrears risks.

Land value-added tax (LVAT) settlement by housing enterprises requires the collection and allocation of costs and expenses according to certain settlement units or different real estate types. As the tax burden calculated under different apportionment methods may differ significantly, but in the absence of clear conditions and order of application of the cost apportionment methods at the national level, tax policies are scattered and different in different regions, which leads to confusion in understanding the relevant policies and tax-related operations of enterprises. This article is intended to analyze the dispute between tax enterprises on the application of cost-sharing methods in the context of a case.