Fraudulent export tax rebate refers to the administrative offenses stipulated in Article 66 of the Tax Collection and Administration Law. Unlike the determination of tax fraud, which is subject to the constraints of modesty of criminal law, there is a hidden tendency to expand the determination of tax fraud due to the broad discretion of administrative authorities to determine the offense and the low standard of proof. According to the author's observation in practice, the common dispute lies in the fact that although the tax authorities do not have a preponderance of evidence to prove that the goods are falsely exported, they still qualify the tax fraud by the inconsistency of the filing documents, customs declaration and other documents. In view of this, this paper combines the filing of documents, customs declarations, tax fraud results in three issues to be studied in order to clarify the controversy over the elements of tax fraud for the general reader's reference.

In land value-added tax (LVAT) settlement, how costs are pooled and deducted has a bearing on the determination of value-added amount, which directly affects the level of tax liability of taxpayers. Cost deduction is divided into two methods: direct deduction and apportionment deduction, and apportionment deduction includes the method of land area, building area and other methods. What is the relationship between these deduction methods and the principle of benefit? Should the principle of benefit be taken into consideration when choosing deduction methods? On the basis of sorting out the relevant policies on cost pooling deduction methods, this article is going to analyze the application of the benefit principle in land value-added tax settlement, and accordingly explain the necessity of selecting cost pooling deduction methods according to the benefit principle.

For a long time, the pharmaceutical industry has raised the price of drugs due to potential corruption, which has given rise to a large number of false invoicing and tax evasion. For this reason, the state has repeatedly deepened the reform of the pharmaceutical system, the implementation of the "two vote system" "one vote system", in order to reduce the price of medicines, and to put an end to the bribery and corruption of medicine and other issues. Over the past few years, the state's multi-departmental joint rectification of unethical practices in the field of medicine has been normalized, and to a certain extent, it has cracked down on tax violations. But the phenomenon of bribing doctors by means of false invoicing and other means still exists. Recently, the relevant departments deployed to rectify the problem of corruption in the field of medicine, it can be seen that the pharmaceutical industry will be the state focus on regulating the industry. In view of this, this paper starts from a real case of bribing doctors through false invoicing, combines relevant policies, reveals the tax risk points of the pharmaceutical industry, and provides a tax compliance program for the pharmaceutical industry under the high pressure of anti-corruption.

Recently, several celebrities and online streamers have once again found themselves embroiled in the controversy of tax evasion. Many of them have been reported, fined, and some have even faced tax penalties for the second time. People's Daily commented, "Tax evasion is inexcusable, and ignoring the law will lead to dire consequences." Why does tax evasion occur frequently in the online entertainment industry? Why do some individuals still harbor illusions of luck? Where exactly do the tax risks lie in the online entertainment industry? This article will combine with the tax authorities' reports on tax evasion cases involving celebrities and streamers, summarize and analyze common tax evasion methods in the online entertainment industry, with the aim of providing suggestions for the path of tax compliance in the online entertainment industry and its practitioners.

Off-the-books operation is the most common form of tax evasion by gas stations. According to the provisions of the Tax Collection and Administration Law, off-the-books operation meets the constitutive elements of tax evasion, in which the determination of the amount of tax evasion is not only a measure of administrative violation of taxpayers, but also the key to accurately determine whether the tax evasion reaches the standard of criminal filing as well as to determine the range of the statutory penalties, which has a significant impact on the rights and interests of the taxpayers and therefore there are a lot of disputes in the judiciary and the law enforcement practice. In this paper, we are going to analyze the determination of tax evasion amount by combining with real cases in the field of gas stations, and comprehensively reveal the tax-related risks of off-the-books operation and methods to deal with them.

Earn-out agreements, also known as valuation adjustment agreements, possess characteristics of investment risk control and incentives for mid-to-senior-level management. They have gained favor among a significant number of capital market investors and are increasingly prevalent in business transactions. However, due to the current lack of specific tax regulations addressing the income tax issues related to earn-out agreements, a considerable number of tax problems and cases have arisen in practice. This article focuses on the individual income tax issues arising from earn-out agreements, including the determination of the taxation timing, the application of individual income tax deferral policies, and the tax and refund differences resulting from the application of "separate tax treatment" and "consolidated tax treatment."

Article 50 of the Tax Administration Law stipulates that the tax authorities may, under certain circumstances, exercise the subrogation right in accordance with the relevant provisions in the civil field for the recovery of taxes. Tax subrogation system is a private law concept in the field of tax law, its application in addition to follow the general provisions of civil law, but also need to consider the special circumstances of the field of tax law. This article starts with a case of tax assumption and tax payment of tax charter agreement to analyze the dispute and application of tax subrogation right in practice.

Recently, a metallurgical steel enterprise obtaining confirmed false VAT invoices for tax adjustment dispute administrative reconsideration case handled by Huashui was concluded, and the respondent, Inspection Bureau of a Municipal Taxation Bureau, changed the tax treatment decision under reconsideration in the reconsideration procedure, and no longer adjusted the enterprise's income tax payment, and the enterprise effectively avoided the loss of back payment of income tax and late payment fee totaling more than RMB 11 million. The core dispute and resolution of this case are briefly shared with a view to providing useful reference for enterprises with similar problems in resolving tax-related disputes.