The epidemic has promoted the development of the digital economy, and new types of business such as Internet taxation, flexible labor, network freight, cloud crowdsourcing, etc. are rapidly developing on the wind of favorable national policies. However, capital disordered expansion buried hidden dangers, digital economy, platform economy compliance still has a fairly long way to go, especially tax compliance should be paid attention to. And in this process from disorder to standardization, some unscrupulous elements use the digital economy, platform economy coat to engage in illegal and criminal behavior and the whole industry has a negative impact, and some platforms in the operation process of non-compliance behavior is also gradually exposed. In this paper, we will take the recent cases as a starting point to analyze the prevention and resolution of tax risks under the digital economy and platform economy for the benefit of our readers.

I. Qinghai, Shanghai new type of false opening outbreak one after another, enterprise service platform pushed to the tip of the wind and waves

On August 8, the news reported that the Economic Investigation Detachment of the Haidong Public Security Bureau of Qinghai Province cracked the "4-13" new type of false VAT invoicing case, involving more than 100 enterprises in 14 provinces across the country, with an invoice amount of up to 160 million yuan. It is reported that this case is a company to facilitate the management, reduce risk by registering more than one hundred individual and sole proprietorship enterprises, and these individual and sole proprietorship business license (original), tax control disk, invoice special seal control within its company, in the operation of the period of centralized false VAT invoices, VAT invoices, VAT invoices, VAT invoices, ordinary electronic invoices for others. The case officer said, "The modus operandi is a new type of illegal and criminal behavior under the pretext of digital economy and platform economy, aiming to achieve the false cost of the invoiced enterprises, underpayment of enterprise income tax, offsetting of VAT input tax, and damaging the national tax interests."

Similar situations also existed in Shanghai.2021 In early 2021, a number of financial and tax public numbers released news that the tax police in the Shanghai region carried out special actions against Internet human resources companies, flexible labor platforms and tax return parks to investigate and deal with major cases. After more than a year of judicial proceedings, some cases were gradually adjudicated and made public.2021 In September 2021 Shanghai Baoshan District People's Procuratorate issued eight Decisions of Not Prosecuting in respect of the same case, disclosing that: between May 2018 and July 2020, Shi Moujia (prosecuted), while serving as the Product Director of the Welfare Division of Shanghai ** Human Resources Co, Ltd, under the name of providing flexible benefits, Zheng Moumou (not prosecuted) was responsible for transmitting invoicing information and return account information, and Cao Moumou, Wang Moujia, Chen Moujia, Xue Moumou, Luo Moumou, Ma Moumou, Xu Moumou, and others (not prosecuted) solicited enterprises externally, and introduced Shanghai **Human Resource Management Co. and Shanghai **Enterprise Management Co. to fraudulently issue more than 300 million yuan of VAT general invoices for the recipient enterprises. 

In addition, a recent judicial decision showed that a Shanghai enterprise service platform took advantage of the financial support policy in Shangrao, Jiangxi Province, to register a large number of enterprises in the area for others, and helped others to issue false invoices and act as an agent to report accounts and handle taxes in the knowledge that they did not have any real business, with a total of more than 200 million yuan of value-added tax special invoices in price and tax, and more than 100 million yuan of ordinary VAT invoices in value-added tax, from 2016 to the time of the crime. The relevant responsible person was sentenced to thirteen years of imprisonment.

A large number of enterprise management and financial and tax service platforms are suspected of huge amount of false invoicing, which triggered severe criminal liability, pushed this kind of emerging platform economy to the tip of the wind, and adversely affected the healthy development of the whole industry, and at the same time, it also reflected that the regulators strengthened their investigation and handling of the emerging business of the platform category, and the external environment of the platform's tax risk was tightened.

II. the four major factors of the Internet taxation and enterprise service platform frequently involved in the case

(I) Downstream customers are negligent in auditing and fail to recognize the risk of false opening.

According to the author's observation, some of the Internet finance and tax and enterprise service platforms are involved in cases caused by downstream customers. Some customers falsely claim that real services exist to the Internet taxation and enterprise service platforms for the purpose of evading enterprise income tax, personal income tax and even false VAT inputs, while contacting the individuals who provide the services in advance, faking the corresponding service results, and providing the bank accounts of the abovementioned false individuals in the event that the Internet taxation and enterprise service platforms are not audited in place, and then returning the funds to the customers after receiving the payment.

This situation often occurs when Internet tax and enterprise service platforms only conduct formal review of downstream clients' business without substantive investigation to verify the authenticity of the service business. The fundamental factor lies in the lack of correct knowledge of tax risks, the lack of a perfect customer review system and the lack of an internal risk control system before carrying out business, which ultimately leads to the failure of tax risk identification and triggers the criminal liability for false invoicing.

(II) Inadequate training and supervision of business personnel, and biased understanding of platform services.

For some Internet taxation and enterprise service platforms, they often divide business regions according to the geographical location of the park, and regional contractors and agents undertake the business of each region. At this time, the head office of the Internet taxation and enterprise service platform has weakened its control over its subordinate organizations, dispatching agencies and branches, and is unable to conduct comprehensive training or even control the selection and recruitment of regional business personnel, which leads to the phenomenon of regional agents and business personnel violating the rules of the platform and colluding in the phenomenon of false opening.

As the regional agents and business personnel conduct business in the name of the headquarters, once the risk of fraudulent opening breaks out, the headquarters and the management of the headquarters will become the first responsible body of the tax police to pursue. This kind of situation mostly occurs in large platforms, its vertical management of the slack, each place to do their own thing, the essence of the platform service understanding is uneven, and even a small number of regional agents that the platform is purely "on behalf of the invoicing", and the platform business intentions are seriously deviated from.

(III) Absence of business authenticity audit and lack of evidence to support the case after its occurrence.

In the digital economy, the Internet finance and tax, enterprise service platform is not only to act on behalf of the registration, deregistration, tax filing, annual report and other administrative matters, but also to act as a "witness" of the business, in the whole business to play the role of supervision, leave traces, archives. Therefore, in the process of customer's business, we should reasonably grasp the scale of collecting traces to realize that it does not violate the privacy and commercial secrets of customers, and does not excessively collect and abuse customer information and data, and at the same time, it also conducts objective records of the business process, service content, results, etc., to support the authenticity of the business and the legitimacy of the invoicing.

In some outbreak cases, the author found that the platform did not supervise the authenticity of customers' business at all, manipulated the tax-control disk to issue invoices only according to customers' instructions, and did not ask whether the business was real or not, or only retained the service contract provided by the customers, but did not know about the process of the service and the results. There are also some cases in which the platform in order to avoid inspection, clever destruction of business information, trying to make the case authorities can not be forensic, but this instead of making part of the real business is also difficult to find out, and ultimately expand their own responsibility.

(IV) False opening of huge benefits to induce the platform "desperate"

Undeniably, there are some cases of exposure in the Internet finance and taxation, enterprise service platform is criminals in order to profit from false opening and set up a shell company or set up only to false opening for business. This kind of criminal behavior is precisely driven by the huge economic interests in invoicing. Through false invoicing, the invoiced enterprise can extract funds for off-the-books operation and evade enterprise income tax; in this way, it can extract funds for shareholders, employees and other individuals and help them evade personal income tax; if the invoices are issued falsely, they can even offset the enterprise VAT input or fraudulently retain and offset the tax rebate; moreover, most of the platforms carry out their business in the local parks, which have formulated policies such as rebates, rewards, etc., for the taxes paid by the enterprises. Moreover, most platforms operate in local parks, and the parks have formulated rebates, incentives and subsidies for the taxes paid by enterprises.

The above huge interests drive criminals to take risks, and this bubble economy for the local produce any substantial benefits, did not lead to any industrial development, and even to other places to cause malicious competition, erosion of other local taxes, should be severely cracked down.

III. There have been successful cases of decriminalization of fiscal and tax and enterprise service platforms, and it is urgent to establish a risk isolation mechanism.

In June this year, a case of false invoicing of VAT special invoices and VAT invoices by an Internet finance and tax platform represented by Huayi achieved the result of not prosecuting by the Procuratorate. In the case, the irregular behavior of the regional manager led to the involvement of the whole platform, and the main person in charge of the platform was also implicated by his deception. However, after Huatax's efforts, the prosecutor did not reject the legitimacy and commercial value of the platform's business model in its entirety due to some of the false businesses, and agreed that the platform should start the compliance and rectification mechanism for the enterprises involved in the case. After the review by the third-party supervision and assessment team, the platform's compliance construction was so effective that it was unanimously approved, and the Procuratorate then made a decision not to prosecute the platform and the relevant responsible persons.

Although the case achieved the result of non-prosecution, but the case itself exposed the Internet finance and taxation, enterprise service platform business risk, prompting the majority of enterprises should be established as early as possible risk isolation mechanism. The author suggests:

First, the platform should have a clear division of labor within the platform, set up a risk control department in the organizational structure or appoint a risk control commissioner who is not related to the production and operation tasks, and exercise the supervisory duties separately.
Second, standardized institutionalized operation, to avoid the boss "a pen" approval. We have formulated a complete customer qualification examination system, business trace system, invoice management system, and other management systems and financial systems.
Third, the development of risk control operation and protection system, such as the establishment of staff complaints and reporting mailboxes, confidentiality and rewards for whistleblowers, and severe internal sanctions for violators; suspected of crime and timely reporting to the judicial authorities.
Fourth, cultivate a culture of compliance, inculcate the rule of law thinking, and motivate all staff to know and abide by the law.