For the consideration of national health, China levies consumption tax on alcohol and regulates the market by applying different tax rates to different kinds of alcohol. Previously, there were problems such as confusion in the collection of excise tax on prepared wines in some areas, and some wineries, in order to avoid the excise tax, adopted the method of changing "white wine" into "prepared wines" to reduce the tax burden, which resulted in the market chaos, and for this reason, the state issued a number of regulations to rectify the situation. However, due to the differences in the interpretation and understanding of the regulations by tax authorities around the world, the application of the regulations has been controversial. In this paper, the main controversial focus of the consumption tax on prepared wine and medicinal wine is systematically explained in China's consumption tax on prepared wine and medicinal wine for readers' reference.

Difficulty in obtaining invoices from upstream retailers is a major tax dilemma for renewable resources recycling enterprises, and the Announcement on Improving the VAT Policy on Comprehensive Utilization of Resources (Announcement of the Ministry of Finance and the State Administration of Taxation No. 40 of 2021, hereinafter referred to as "Document No. 40") stipulates that the renewable resources recycling enterprises can choose to apply the simplified taxation method and pay VAT according to the 3% levy rate. Document No. 40 provides that recycling enterprises may choose to apply the simplified tax calculation method to calculate and pay the VAT according to the 3% levy rate, which to a certain extent alleviates the problem of not being able to obtain the special invoices to offset the input tax. Recently, some areas to explore the approved way to collect renewable resources recycling industry enterprise income tax, approved collection as a supplementary means of checking the collection, need to comply with the provisions of the situation can be applied, the recent many places are according to a uniform rate of taxable income approved collection of renewable resources recycling industry enterprise income tax, whether this practice is lawful and reasonable, and whether it can effectively solve the renewable resources recycling enterprise tax dilemma? This article will discuss.

As the regulation of the refined oil industry tends to be digitalized and intelligentized, the trading of refined oil products has given rise to a variety of new forms through the inclusion of retail subjects such as gas stations that do not carry invoices for purchases and sales or that have a surplus of input invoices into the trading chain. This article intends to analyze the boundaries between false invoicing and illegal purchasing in a case in which the invoiced enterprise obtained invoices for offsetting inputs by separating the invoices from the goods and the introducer was qualified as an illegal purchaser, and to discuss the tax risks of the invoiced enterprise and the actual oil purchasing body in the case on the basis of this analysis.

Recently, a case of withdrawn Notification of Proven False Openings has triggered a wide debate. Proven single plays an important role in invoice violation cases, which safeguards the realization of the state's tax claims, but the problems of risk transfer and double taxation brought by it have also made it highly questionable. In practice, the application of certified single has become more and more common, how to deal with the tax risk of certified single has become a topic that enterprises have to study. This article starts from the case of withdrawal of certificated document, elaborates on the legal consequences and actionability of certificated document, and provides three specific measures to deal with the tax risk of certificated document.

Recently, the Criminal Investigation Brigade of Naiman Banner Public Security Bureau of Tongliao City, Inner Mongolia, successfully cracked a large-scale case of false VAT invoicing supervised by the Ministry of Public Security, in which the enterprise involved in the case, through fictitious transactions, changed the name of the raw material oil, crude white oil, and other chemical raw material input tickets into transportation tickets and then falsely invoiced them outward, with a total amount of 113 million yuan (prior to the introduction of Circular No. 11 in 2023) involved in the case. This article intends to analyze the tax risks of each transaction subject in different purchase and sale modes by combining the different modes of oil invoices renamed as transportation invoices, and put forward the defense and compliance points of enterprises according to the focus of the investigation and handling of the case.

Flexible labor platforms have always been accompanied by various types of tax-related risks in their practical development, which have more or less hindered the healthy development of the platforms. Specifically, the risks can be categorized into three types: the risk of false invoicing; the risk of helping tax evasion; and the risk of failing to withhold taxes in accordance with the law. Recently, the Supreme People's Court responded to the "Proposal on Further Improving the Rule of Law on New Employment Patterns" put forward by members of the Chinese People's Political Consultative Conference (CPPCC) during this year's National People's Congress. The reply put forward the reference standard of "dependent + elemental", which provides a reference for distinguishing remuneration for labor services from business income. In addition, this paper analyzes the current observed cases of platform fraudulent opening, with a view to providing a direction for the tax compliance of spiritual labor platforms and helping the healthy development of new employment patterns.

As an important financial and tax policy to encourage technological innovation and implement the innovation-driven development strategy, the Enterprise Income Tax Law has clarified this policy in the form of law since 2008, and its scope of application has been broadened and the deduction ratio has been improved, which has become a preferential policy widely applied by enterprises. At the same time, the R&D activity itself is characterized by strong professionalism and high barriers, and there are many risks in the process of industry-finance convergence in the application of deduction for R&D expenses. In this paper, we will analyze the common tax-related risks in practice from the audit cases related to deduction for R&D expenses for the enterprises to check themselves and prevent risks.

Recently, a case involving a medical enterprise was reported by Xinhua News Agency, where the company engaged in issuing false invoices and deducted a tax amount as high as 2.9 million yuan. The case attracted attention as the actual controller of the enterprise obtained a suspended sentence through compliance rectification. This indicates that, through the division of cases between the entity and its responsible person, the conditions for criminal compliance rectification in the case of false invoicing are not necessarily constrained by the 2.5 million yuan tax amount. With both law enforcement and judicial efforts, enterprises are being assisted in reforming themselves. In light of this, this article will start from recent criminal compliance rectification cases, analyze the tax-related criminal compliance policy trends and practices of procuratorates and courts, and provide a brief introduction to the procedures of criminal compliance.