Editor's Note: Since the beginning of 2026, tax authorities in various regions have centrally exposed multiple typical tax-related cases in the online online live streaming industry, with tax risks erupting frequently. In June 2025, the Provisions on the Submission of Tax-Related Information by Internet Platform Enterprises took effect, expressly setting forth the obligation of online live streaming platforms to submit tax-related information and signaling a continued tightening of tax supervision in the online live streaming sector. This article reviews cases from recent years and relevant new tax regulations, examines the typical tax risks faced by various participants in the online live streaming industry, and offers tax compliance recommendations for reference.

Editor’s Note:In recent years, China’s coffee industry has been expanding rapidly from traditional cultivation into diversified scenarios such as deep processing, branded retail, cross-border trade, and cultural-tourism integration. As the industry chain continues to lengthen and business models become increasingly complex, tax-related issues such as invoice administration, input VAT credit, and applicable tax rates have also emerged across procurement, processing, sales, import, and export activities. The first batch of typical tax compliance cases for the coffee industry chain, jointly released by the tax authorities of Yunnan, Jiangsu, and Shanghai, signals that the focus of tax administration in the coffee industry is shifting from isolated matters to whole-chain governance. This article examines the business characteristics of different segments of the coffee industry chain, identifies the main tax-related risks that coffee enterprises may face, and offers corresponding tax compliance recommendations for reference.

Editor's Note: On June 18, 2026, a local tax authority served a Notice of Tax Matters by public announcement, determining that the employee stock ownership platform of Ancar Inspection (a listed company) had fraudulently changed its business scope from equity investment to consulting services and had unlawfully applied for the assessed collection method for enterprise income tax (EIT), resulting in approximately RMB 248 million in underpaid EIT. The authority required 47 individual shareholders to bear the additional tax payable and late payment surcharges in proportion to their respective capital contributions. This article uses this case as a starting point to trace the tax planning pathway employed around the lifting of the lock-up on restricted shares held by the employee stock ownership platform. It analyzes the statute of limitations for tax recovery and the strategic risks of raising a limitations defense, the scope for arguments against imposing late payment surcharges, the disputed legal pathways by which tax authorities may pierce the corporate veil and pursue shareholder liability after company deregistration, and the typical tax risk exposures revealed by this case—with the aim of providing reference and cautionary guidance for relevant market participants.

Editor's Note:According to the Notice of the Ministry of Finance and the State Administration of Taxation on Regulating the Administration of Individual Income Tax Collection for Individual Investors (Caishui [2003] No. 158), if an individual shareholder borrows funds from the company they invest in within a tax year and fails to repay the loan or use it for the company's production and operation by the end of that tax year, the outstanding balance may be deemed as dividend distribution from the company to the shareholder. Accordingly, long-overdue loans from a company to its individual shareholders are treated as profit distribution for tax purposes.

Editor's Note: In June 2026, Yuewen Group issued an announcement disclosing that one of its subsidiaries was required to make supplementary tax payments of approximately RMB 300 million in total for corporate income tax and late payment surcharges for the years 2020 to 2022, arising from tax risks related to entities associated with Xinjiang Horgos. Using this announcement as a starting point, and drawing on a Nomura research report's finding that the supplementary payment is primarily linked to New Classics Media's tax obligations, this article traces the VIE structure and domestic equity chain formed through Yuewen Group's acquisition of New Classics Media, analyzes the underlying causes of the supplementary tax payment, reviews the policy evolution of the "substantive operations" conditions for Horgos tax incentives, and highlights tax risks in the film and entertainment industry — with the aim of providing reference for relevant market participants.

The tax filing period for resident individuals declaring overseas income earned in 2025 will close on June 30. After the deadline, will adjustments be made to the statute of limitations for recovering unpaid overseas income taxes and the practical implementation rules for income from stock transactions? What tax risks will resident individuals face if they fail to file tax returns for overseas income or submit filings with figures materially inconsistent with data held by tax authorities? With only 18 days remaining, how can resident individuals complete tax filings in full compliance with regulations? This article analyzes the above issues and puts forward corresponding recommendations.

Editor's Note: Partnership enterprises follow a "distribute-first, tax-later" principle. Certain taxpayers have sought to reduce the overall tax burden on share-disposal income to extremely low levels by constructing multi-layer nested structures combined with deemed-profit assessment. Whether such structures can withstand scrutiny under the "legitimate business purpose" standard is the central focus of tax audit investigations. This article draws on a real case in which six natural persons established a multi-tier partnership structure and applied deemed-profit assessment to dispose of shares in a listed company. It reconstructs the full picture of how the structure was assembled and how the tax authority subsequently pierced it, analyzes the authority's reasoning for disqualifying deemed-profit assessment and imposing look-through taxation, maps out the systemic tax risks that multi-layer nested partnership structures face under the current regulatory environment, and offers comprehensive compliance recommendations.

As a core industrial pillar underpinning the development of agriculture, rural areas and farmers (the "Three Rural Issues"), the agricultural product sector is deeply embedded in rural revitalization and the modernization of agricultural and rural development, occupying a strategically pivotal position in China’s overall national development agenda. Nevertheless, the unique provisions governing agricultural product taxation have rendered the industry prone to tax recovery orders, late payment surcharges, findings of tax evasion and export tax fraud, consistently landing it under intensive scrutiny from tax audit authorities. Drawing on typical publicly disclosed tax cases in the agricultural product sector released this year, this article pinpoints prominent industry-wide tax compliance pitfalls and puts forward practical compliance suggestions for market participants operating in the sector.