On August 28, 2023, the Value-added Tax Law (Draft) was submitted to the Fifth Session of the Standing Committee of the Fourteenth National People's Congress (NPC) for the second time for deliberation, and on September 1, 2023, it was once again submitted to the public for public consultation. Back on December 27, 2022, the (Draft) VAT Law had been submitted to the Standing Committee of the 13th NPC for the first review. The second review draft of the draft published this time still adopts the idea of tax leveling, keeping the current tax framework and tax burden level basically unchanged, while adjusting some of the contents of the first review draft of the draft. This article will compare the specific contents of the first and second review drafts, analyze the main contents of the adjustments in the second review draft, and analyze and interpret the key contents of the second review draft.

Recently, Hwuason Law Firm has received a number of non-ferrous metal and scrap steel enterprises' consultation on the case of variable invoice and false invoicing. Combined with the frequent cases of non-ferrous metal industry's gold invoices and variable invoices in recent years, the issue of variable invoices and false invoicing in non-ferrous metal and renewable resources industry has become the focus of attention of the tax authorities. Due to the expensive value of gold itself, strong value preservation, by consumers collection and investment favorite, consumers do not ask for invoices of behavior led to the gold invoice "surplus votes" exist; at the same time due to the special tax policy of gold and gold ticket huge profits trend, emerged a number of gold ticket false opening gang; and due to the gold is easy to other non-ferrous metals melting characteristics, gold is easy to other non-ferrous metals melting characteristics, gold is easy to other non-ferrous metals melting characteristics, gold is easy to other non-ferrous metals melting characteristics. And because gold is easy to melt with other non-ferrous metals, gold invoices are mostly combined with non-ferrous metal industry, and extended to renewable resources metal recycling enterprises, which makes the tax risk of enterprises in the business chain surge.

Recently, SOHO China released its 2023 interim results announcement, disclosing that: as of the date of the announcement, its subsidiary, Beijing Wangjing Sohou Real Estate Company Limited, owed nearly $2 billion in land value-added tax (LVAT) and late fees, and may be at risk of fines and tax enforcement. For large real estate development enterprises, land value-added tax often occupies a very high proportion of the overall tax burden, is a tax cost that cannot be ignored, if not well in advance of the tax planning, resulting in unpaid land value-added tax, will face serious tax risks. This paper intends to analyze the tax-related risks and countermeasures of real estate development enterprises defaulting on land value-added tax in the context of SOHO China's tax arrears, and put forward suggestions to the majority of taxpayers to resolve tax arrears risks.

Land value-added tax (LVAT) settlement by housing enterprises requires the collection and allocation of costs and expenses according to certain settlement units or different real estate types. As the tax burden calculated under different apportionment methods may differ significantly, but in the absence of clear conditions and order of application of the cost apportionment methods at the national level, tax policies are scattered and different in different regions, which leads to confusion in understanding the relevant policies and tax-related operations of enterprises. This article is intended to analyze the dispute between tax enterprises on the application of cost-sharing methods in the context of a case.

On September 1, 2023, the Fifth Session of the Standing Committee of the Fourteenth National People's Congress voted to adopt the newly amended Administrative Review Law (hereinafter referred to as the "new Administrative Review Law"), which will come into force on January 1, 2024. The amendment of the Administrative Review Law starts from clarifying the principles of administrative review, improves the procedures of application, acceptance, hearing and decision-making, and strengthens the supervisory system of administrative review, which will help to better utilize the role of administrative review in resolving administrative disputes. In the field of taxation, administrative reconsideration is also an important channel for solving tax administrative disputes, and the promulgation and implementation of the new Administrative Reconsideration Law will have an impact on the tax administrative reconsideration as the superior law of the Tax Administrative Reconsideration Rules. This article will interpret the key contents of the new Administrative Reconsideration Law and extend it to the field of tax administrative reconsideration to analyze the changes and application of the relevant provisions.

Non-ferrous metals is one of the pillar industries to promote the development of China's national economy, China is a large country with non-ferrous metal resources, and the scale of the industry ranks steadily in the forefront of the world. However, in recent years, frequent non-ferrous metal false invoicing cases, a single case involving tax amount even more than one billion yuan, resulting in a large loss of our tax money. At the same time, the non-ferrous metal industry has long been confined to the lack of input invoices, logistics and transportation costs of bulk commodities and other issues, the industry seeks to save itself at the same time, if you do not pay attention to the prevention of tax risks, it is extremely easy to incur administrative tax inspections, which in turn suffers from administrative penalties or even criminal penalties. In view of this, this paper will start from the main tax matters of the non-ferrous metal industry, analyze the tax-related risk points of the non-ferrous metal industry, and provide suggestions for enterprises to deal with the risk.

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.