network judicial auction with low price, convenient by widely welcomed, but in which there is also a tax risk. Judicial auctions usually through the "Notice to Bidders" or "Auction Notice" show that "the buyer with the "confirmation of auction sale" and the relevant legal instruments to the relevant departments for the transfer of property rights transfer formalities, the required taxes and fees are borne by the buyer." In practice, do all the taxes and fees include the taxes and fees owed by the seller in its business? Does it include taxes and fees unrelated to the registration of change of ownership? Due to the agreement is not clear as well as the tax amount involved in the case is huge and lead to the buyer and seller, the buyer and the tax authorities between the dispute, this paper intends to through the current legal norms and judicial practice jurisprudence, on the relevant issues for readers to sort out reference.

Administrative normative documents are an important basis for law enforcement by administrative organs, and are also the main focus of disputes between administrative organs and administrative counterparts in judicial practice. Since the revised Administrative Procedure Law in 2014 will normative documents into the scope of judicial review, China formally established the administrative litigation normative documents and review system. This paper intends to sort out the judicial review of administrative normative documents from the relevant legal provisions, judicial typical cases, for readers' reference.

According to the Opinions on Further Deepening the Reform of Tax Collection and Administration issued by the Central Office and the State Office, it is the goal of China's tax supervision development and reform to realize the change from "tax management by votes" to "tax management by numbers" classification and precise supervision. It is necessary to comprehensively improve the way of tax payment and optimize the personal tax service. The Five-Year Work Program for Deepening the Reform of the National Tax System (2018-2022) (Taxation General Fa [2018] No. 199) also proposes to improve the tax supervision system for natural persons. Recently, many tax authorities have started to upgrade the tax control system for natural persons, and in the context of the imminent completion of "Golden Tax Phase IV", this article briefly analyzes how natural persons can do a good job of tax compliance and avoid tax risks for readers' reference.

Shunmou Office Information Service Co., Ltd. as a listed company to carry out flexible labor platform business, June 5, 2023, the Shenzhen Stock Exchange issued a notice that because of its 2022 annual net profit of -116,276,500 yuan, the financial accounting report was issued a qualified audit report, etc., in line with the circumstances of the delisting, began to delisting delisting. The reason for this is that, under the name of Shun Mou Office to carry out flexible labor business of six wholly-owned grandson companies there are tax-related issues, and ultimately formed a chain reaction, the tax issue has become the road ahead of the "stumbling block". In contrast, Tianjin "a certain account" in 2022 to achieve nearly 100 billion revenue, the development momentum is strong. It can be said that a few people are happy and a few people are sad. In view of this, this article will analyze the business model of the tax risk of flexible labor platforms from the perspective of the tax problems of Shunmou Office, reveal the common tax risk points, and put forward tax compliance suggestions for the sustainable development of flexible labor platforms in the future for readers' reference.

For transportation and logistics enterprises, invoices for road, bridge and gate tolls are important VAT input credits and cost deductions. However, for individual drivers who undertake and carry out transportation business all over the country, they don't need input invoices. As a result, the phenomena of "missing invoices for transportation fees" and "surplus invoices for road tolls" have appeared at the same time in the actual carrier side of the road transportation industry, which has become an emerging feature of false invoicing in the road transportation industry. In this way, the phenomenon of "missing transportation fee invoice" and "surplus road toll invoice" appears at the same time in the actual carrier side of the road transportation industry, which becomes the emerging feature of false invoicing in the road transportation industry. This paper analyzes this phenomenon in tax law through the latest cases in practice for the reference of enterprises.

Electric power companies may face the dilemma that suppliers are not qualified to issue VAT special invoices in the procurement process, and cannot deduct VAT inputs and EIT costs; in the production and marketing process, "surplus tickets" and sales on behalf of the power company are prone to involve the risk of false invoicing. From the perspective of enterprises, how to identify these risks and take corresponding countermeasures to curb the problem of false invoicing by combining with the requirements of tax compliance has become the focus of enterprises' attention. This paper makes a systematic description of the risks of false invoicing in the electric power industry and puts forward corresponding preventive suggestions.

In last week's article, I made an inventory of the eight major triggers for the outbreak of tax-related risks on Internet tax platforms. However, the so-called "fuse" belongs to the "external causes", the real hidden tax-related risks, or the current five types of business models of the Internet taxation platform. As we know, the Internet tax platform relies on the network, the business scope for all parts of the country, the number of customers, if the business compliance is not in place, the risk of tax evasion and false opening is more likely to erupt. Therefore, this paper analyzes the five risky business models of Internet taxation platforms and puts forward corresponding response ideas for the benefit of readers.

The electric power industry is the most important key energy industry in the development of the national economy, a basic industry related to the national economy and people's livelihood, and a priority development focus in the economic development strategies of countries around the world. The tax declaration involved in the process of equity transfer of electric power company is the focus of tax authorities in recent years. Tax bureaus around the world have issued documents one after another requesting that equity transfers be subject to tax verification. Failure to declare or concealment of income will be recognized as tax evasion and face fines or criminal penalties. When transferring equity in a power company, a reasonable transaction price and investment cost need to be determined, or else adjustments or challenges from tax authorities may arise. These will affect the actual earnings and cash flow of the power company. The author intends to analyze the tax-related issues that may be involved by combining actual cases and the characteristics of equity transfer in the power industry.