Primary processing of agricultural products is an important foundation for modern agriculture to strengthen the industrial chain, optimise the supply chain and enhance the value chain, and promoting the development of primary processing of agricultural products is of great significance to the development of the ‘three rural areas’. In terms of tax policy, the state stipulates that eligible agricultural products processing can enjoy enterprise income tax exemption policy, boosting the primary processing of agricultural products enterprises bigger and stronger. However, at the same time, due to the scope of agricultural products processing tax law is not clear, vague issues, triggering disputes between the two sides of the tax enterprises, agricultural products processing enterprises on the road to development of the roadblock. Recently, a local tax authority determined that the potato fries and potato flour produced and sold by the enterprise do not belong to the scope of tax-free primary processing of agricultural products, and it is proposed to require the enterprise to pay back taxes and late payment fees. This article is intended to start from the case, for the face of such problems in the primary processing of agricultural products enterprises to provide countermeasures.

Under the situation of continuous adjustment of China's economic structure and increasingly fierce market competition, the business risks and financial pressures of enterprises are increasing, and the number of bankruptcy cases continues to rise. Tax disputes in bankruptcy procedures are becoming more and more prominent, the court accepted the bankruptcy application after the late payment of tax claims recognized as one of the controversial issues. This paper takes typical judicial cases as an entry point, and analyzes the relevant provisions in depth, aiming to provide clear ideas and useful references for solving the problem of determining the claims.

Over the past three years, a number of tax-related cases in the field of flexible labor have been publicly exposed around the world, involving billions of dollars, and many head platforms in the industry have been frequently involved in the criminal vortex of false invoicing and tax evasion. I learned that recently, a province has more than ten flexible labor platform is suspected of false invoicing, the enterprises involved in the case are highly dependent on the financial return, and the characteristics of gangs are obvious. The case involves more than 8,000 invoiced enterprises, the amount of invoicing involved is up to tens of billions of dollars, and the case is currently under further investigation. Against the background of further cleanup of tax depressions and authorized collection modes, the flexible labor industry is in dire need of upgrading and rectifying its original business, and further exploring new profit growth points to grasp the balance between development and compliance. This article will summarize the original model and new business trends, point out the hidden tax risks, and make suggestions for the development of flexible labor platforms.

Since the beginning of 2025, both national ministries and provincial/municipal authorities have reiterated efforts to deepen the governance of tax-related irregularities in investment promotion and support the construction of a unified national market. Against this backdrop, regulatory scrutiny over tax issues related to fiscal subsidies will become more stringent and detailed this year. Recent cases show that, in addition to full refunds of subsidies due to invalid eligibility, improper handling of fiscal subsidies for VAT or corporate income tax (CIT) purposes may lead to allegations of tax evasion. This article analyzes emerging tax risks related to fiscal subsidies through case studies.

The book "Explanation of Provisions of the Criminal Law of the People's Republic of China, Legislative Rationale and Relevant Provisions" prepared by the Criminal Law Office of the Legislative Affairs Commission of the Standing Committee of the National People's Congress (NPCSC) provides authoritative explanations of the crime of illegally selling special invoices for value-added tax (VAT), and reveals that the object of this crime can only be the blank VAT invoices. The current practice of some judicial organs of replacing the crime of false invoicing with the crime of illegal sale of VAT invoices is contrary to the basic principle of the law of criminal punishment and the legislative intent, and the author calls upon the judicial circles to stop the improper expansion of the application of this crime as soon as possible.

In the series of articles on false invoicing, tax evasion and tax fraud in the agricultural products industry, we have summarized the types of tax-related cases in the agricultural products industry, analyzed and revealed the tax risks in the agricultural products industry. At the same time, we have provided the key points of defense for how to deal with the tax risk of false opening in the agricultural products industry. In this issue of the article, we intend to start from a real case of false invoicing of agricultural products purchase invoices were found to constitute tax evasion, for the agricultural products industry to resolve the tax risk of tax evasion to provide ideas for the reader's reference.

In order to meet the invoice requirements for tax rebates or the purpose of isolating risks, many foreign trade enterprises have adopted the structure of associated domestic and foreign trade enterprises, i.e., the same controller or the subject of the relationship between the control of the domestic and foreign trade companies. However, due to the part of the domestic trade enterprises are not involved in the flow of goods, capital payments and other businesses, in the “shell” status, superimposed on the domestic and foreign trade enterprises associated relationship, the tax authorities are prone to deny the reasonableness of the existence of the domestic trade enterprises, will be the domestic trade company input false openings and tax fraud associated. In the following article, we will start from the rationality of related domestic and foreign trade structure and the risk of tax fraud that can be easily ignored, and discuss how to define the boundary between “false invoicing” and “tax fraud” in the case of real export transactions and remittance collection regulations.

Correctly determining the tax recovery period, penalty statute of limitations, and criminal prosecution statute of limitations is of great significance to ensuring that national taxes are fully deposited in accordance with the law, urging tax authorities to actively perform their duties of investigating and dealing with tax violations, and safeguarding the legitimate rights and interests of taxpayers. In practice, the tax authorities and enterprises have different understandings on the identification of the three periods, which leads to disputes between tax authorities and enterprises. This article intends to analyze how to determine the three deadlines one by one from a real case for readers 'reference.