On May 4, 2023, a total of eleven departments, including the General Administration of Market Supervision, the General Administration of Taxation, the General Administration of Customs, the Supreme Court, the Supreme Prosecutor and other departments, jointly issued the "Guiding Opinions on Further Strengthening the Supervision of the Medical Cosmetology Industry" (State Municipal Supervision and Cantonal Administration of the State Council 〔2023〕 No. 22), whose purpose is to strengthen the collaboration between the departments and to establish a cross-departmental mechanism for the comprehensive supervision and enforcement of the work. Compared to the eleven departments previously jointly issued the "Notice on Further Strengthening the Comprehensive Supervision and Law Enforcement of Medical Beauty" (State Health Office Supervision and Development [2020] No. 4) emphasizes the departmental responsibilities, but also emphasizes the departmental cooperation, in particular, the discovery of clues of violations of the law if it involves the supervision and responsibility of multiple departments, should be carried out to collaborate in the verification of the disposal, which means that there will be a "Tax + Police This means that there will be a situation of "tax+police", "tax+health", "tax+municipal supervision" and other joint law enforcement. Since the medical beauty industry has long been the hardest hit by tax-related violations, and even some listed enterprises may have tax evasion or false invoicing, the medical beauty industry must strengthen its own compliance construction under the strong regulation. This article summarizes the common tax-related risks of medical beauty enterprises in practice, and puts forward targeted compliance suggestions for the readers.

In recent period, some stabilized light hydrocarbon producers around the world have been subjected to tax inspections and required to pay huge amounts of consumption tax on their stabilized light hydrocarbon products. China's consumption tax policy on refined oil products is relatively complex, and there are differences in the understanding of the relevant policies between tax enterprises and the two sides. In particular, there is a big controversy in practice as to whether stabilized light hydrocarbons and other ancillary products of the petrochemical industry should be included in the scope of naphtha excise tax levy. This paper analyzes whether stabilized light hydrocarbons belong to naphtha and whether consumption tax should be levied on them from the perspectives of production process, nature and application of stabilized light hydrocarbons, combined with recent typical cases.

In 2022, in order to encourage the development of foreign trade economy in the face of the unusually complex international situation, the state still implemented a strong export tax rebate policy. During this period, the State Administration of Taxation (SAT) has repeatedly "speeded up" the process, requesting to further shorten the approval period for tax rebates and reduce the information for tax rebate applications, so as to ensure that the tax rebate funds will benefit the enterprises and reduce the financial pressure on the enterprises. In order to prevent lawbreakers from fraudulently obtaining export tax refunds, tax authorities have joined forces with public security, customs, foreign exchange and other departments, utilizing information technology to continuously improve the strength of the crackdown on fraudulent export tax refunds.2022, the risk of tax fraud is mainly concentrated in the agricultural products, textiles and garments, precious metals, and software technology industries, with a number of cases erupting. This article explains the compliance countermeasures for foreign trade exports by analyzing the patterns and risk points of the four major industries.

The reduction of nominee shareholding refers to the actual shareholders or contributors of the company for other considerations, in the name of others (including natural persons and organizations) as shareholders for the company's industrial and commercial registration, through the dissolution of the relationship between the shareholding in their own name directly holding shares. From the legal point of view, the restoration of shares held in lieu is the act of affirmation of the manifestation of the right of the hidden shareholders, but due to China's tax law has not yet made clear the nature of the "shares held in lieu of", resulting in practice for the shares held in lieu of the restoration of the tax should be paid, which should be the party to pay the tax, and so on, lack of a direct legal and regulatory basis. This article intends to summarize the different practical treatments of tax administration of shareholding reversion, and suggest the tax-related risks and coping strategies of this kind of business.

Translated with www.DeepL.com/Translator (free version)

Previously, Huatax has summarized the main risks of high-income people under the current tax-related regulation in the article "An Overview: What Tax-Related Risks for High-Income People Due to the Strict Regulation of Taxation? In the previous article, Huatax summarized the main risks of high-income people under the current tax-related regulation; and systematically elaborated the tax risks that high-income people may incur due to the transfer of equity through the article "Case Analysis: Five Types of Common Tax-Related Risks of Equity Transfer of High-Income People"; in this article, we will continue to explore the tax-related risks of high-income people, and reveal the risks behind the planning of their incomes through the analysis of cases for the benefit of the readers.

This first, Huatax wrote the article "Beware of five categories and sixteen tax risks for small, medium and micro enterprises nowadays! to help small, medium and micro enterprises identify the tax risks they may face in their operations. According to the concept of "identifying and controlling risks to avoid losses" of enterprise compliance, enterprises need to control these risks, and it is best to establish a sound tax compliance system and mechanism. However, in practice, we have observed that some enterprises, especially small, medium and micro enterprises, do not understand and are reluctant to carry out tax compliance, believing that such work can not produce real benefits and costs a lot. We believe that this way of thinking misunderstands the essence of tax compliance and shows that some entrepreneurs have not yet accurately recognized the consequences of tax violations.
The value of tax compliance is: on the one hand, it can "make money" for enterprises, the Ministry of Finance and the State Administration of Taxation have formulated a large number of tax incentives to encourage economic development, and professional tax compliance is needed to make good use of tax incentives for the benefit of enterprises; on the other hand, it can avoid losses, and if an enterprise is suspected of false invoicing or tax evasion, it will always face huge fines and fines. If the enterprise is suspected of fraudulent opening or tax evasion, it may face huge fines at any time, and the entrepreneur may even go to jail. In view of this, Huatax combines some practical cases to reveal and interpret relevant tax compliance points for the majority of SMEs in business development, financial management and accounting, tax declaration, etc., in order to serve the majority of enterprises to establish a sound tax compliance system and avoid tax risks.

According to the provisions of the Criminal Law and relevant judicial interpretations, the act of issuing false VAT special invoices includes four behavioral patterns: issuing for others, issuing for oneself, having others issue for oneself, and introducing others to issue for oneself. However, in specific cases, is it inevitable for the issuer and the recipient to be equally guilty? Why do some cases involve the issuer in false invoicing, but the recipient does not? This article explores the determination of responsibility for different subjects in the act of issuing false VAT special invoices through two corresponding cases of issuers and recipients. It also discusses how recipient enterprises should prevent the risk of issuing false invoices in their daily transactions, providing insights for readers.

A few days ago, the Supreme Prosecutor, in response to a reporter's question, released data and the latest trend of compliance and rectification of enterprises involved in the case; as of December 2022, a total of 5,150 compliance cases were handled nationwide, and decisions not to prosecute were made in accordance with the law in respect of 1,498 enterprises and 3,051 people who had been rectified and complied with the law. The data shows that criminal compliance has given full play to the institutional function of saving real enterprises, urging them to return to the right path from crime and eliminating as much as possible the negative impact of crime. At the conference, the person in charge of the Supreme Prosecutor's Office also made new statements on the scope of application and procedures of the compliance policy for enterprises involved in cases, releasing positive signals. This article combines the criminal compliance features of tax-related crimes and looks forward to the next corporate compliance trends of tax-related crimes.