Editor's note: In practice, due to the inability of network anchors to issue invoices to network live streaming companies (MCN companies), some MCN companies use consumer recharge information on live streaming platforms to offset the corresponding tax burden costs. Obtain special VAT invoices for the sales of virtual goods and services from the live streaming platform for input deduction. This article will analyze the tax risks and legal responsibilities of MCN companies and live streaming platforms based on specific cases.

Editor's Note: In December 2018, the Ministry of Natural Resources issued the Letter on Policies Concerning the Compensated Recovery of Idle Land Due to Government Reasons through Agreement (Ziranzi Banhan [2018] No. 1903), which clarifies that when grassroots governments, in accordance with the Measures for the Disposal of Idle Land, investigate and confirm that land is idle due to government reasons and decide to recover it with compensation, they shall follow the principles of consensus through consultation and reasonable compensation, and require that the compensation amount be determined by both parties through joint consultation with reference to market prices. Since then, the compensation standards for the recovery of idle land due to government reasons nationwide have no longer been limited to the land bidding costs but generally follow market premium compensation. This raises a tax administration issue: whether the land compensation received when land, idle due to government reasons, is recovered by the land reserve center at market prices can be exempt from Land Value Increment Tax. This article analyzes this issue.

Editor's note: With the development of e-commerce, online sales and other business models are becoming increasingly mature. However, in practice, some e-commerce companies use various methods to conceal income or evade taxes through false invoicing. Based on this, this article will reveal the causes and manifestations of common tax risks in e-commerce enterprises, analyze relevant legal provisions, and provide corresponding suggestions for tax compliance for e-commerce enterprises.

Editor's Note: It has been more than a year since the implementation of the "reverse invoicing" policy in April 2024. This year, the National Development and Reform Commission and the Ministry of Finance issued a document to explicitly accelerate the implementation of "reverse invoicing" for resource recycling enterprises to natural person sellers. Since the introduction of the "reverse invoicing" policy, tax authorities in many places have adopted many measures to further improve the tax supervision of resource recycling enterprises and natural person sellers, standardize the tax order of resource recycling industry, and better help the development of circular economy. Based on the recent tax-related trends in the field of renewable resources, this paper analyzes the tax supervision situation faced by resource recycling enterprises and natural person sellers, and prompts the key points of tax compliance for readers' reference.

Editor's note: The current Interim Regulations on Value-Added Tax do not explicitly stipulate the attribute of VAT as a tax excluded from the price, but relevant rules support the operation mode of such a tax. However, in some buyer's markets, the parties to a transaction may agree that the seller shall bear the VAT, that is, adjust the tax excluded from the price to a tax included in the price through the contract. China's VAT Law will come into effect on January 1, 2026, which clarifies the attribute of VAT as a tax excluded from the price in the form of law. After the implementation of the new law, whether the parties to a transaction can still adjust the tax excluded from the price to a tax included in the price through contractual agreements, what tax risks such agreements will bury, and how to timely adjust the provisions of contract clauses, these issues require market entities to pay attention.

Editor's note: Since the beginning of this year, there have been frequent tax risks such as false invoicing and tax evasion by CSO companies in the pharmaceutical field. The government has also issued normative documents related to CSO companies, such as the "Measures for the Administration of Pharmaceutical Representatives," which demonstrates the increased supervision of CSO companies by the government. As the country strengthens the regulation of CSO companies, non-compliant CSO companies will face more tax risks. Based on this, this article will discuss the administrative and criminal risks faced by CSO companies, and propose corresponding measures to deal with the tax risks faced by CSO companies, combined with the recent specific cases and relevant laws and regulations.

Editor's note: the national unified market is an important pillar indispensable to the construction of the new development pattern of the double cycle, 2022 ‘the CPC Central Committee State Council on accelerating the construction of the national unified market of the opinion’ put forward to ‘accelerate the clean-up and abolition of various regulations and practices that impede the unified market and fair competition’, ‘improve the fair competition review system’. improve the fair competition review system". With the implementation of the ‘Fair Competition Review Regulations’ and its implementation rules, the financial incentives and subsidies given by local governments in the process of attracting investments in the past have faced questions about their legitimacy and have been gradually cleaned up. Some special industries rely heavily on such local policies, and once they lose the incentives and subsidies, they cannot operate. For example, some with social welfare nature of the business, such as the recycling of low-value resources, this is not profitable, without government subsidies, private enterprises will not participate. Another example is the network freight transport discussed in this paper, which has to rely on incentives and subsidies to survive because of the inherently heavy tax burden. With the abolition of local policies, the national unified market background of the network freight industry will go?

Editor's note: the national unified market is an important pillar indispensable to the construction of the new development pattern of the double cycle, 2022 ‘the CPC Central Committee State Council on accelerating the construction of the national unified market of the opinion’ put forward to ‘accelerate the clean-up and abolition of various regulations and practices that impede the unified market and fair competition’, ‘improve the fair competition review system’. improve the fair competition review system". With the implementation of the ‘Fair Competition Review Regulations’ and its implementation rules, the financial incentives and subsidies given by local governments in the process of attracting investments in the past have faced questions about their legitimacy and have been gradually cleaned up. Some special industries rely heavily on such local policies, and once they lose the incentives and subsidies, they cannot operate. For example, some with social welfare nature of the business, such as the recycling of low-value resources, this is not profitable, without government subsidies, private enterprises will not participate. Another example is the network freight transport discussed in this paper, which has to rely on incentives and subsidies to survive because of the inherently heavy tax burden. With the abolition of local policies, the national unified market background of the network freight industry will go?