In practice, the enterprise in the purchase of goods, accept services completed, at that time can not obtain input invoices, obtain non-compliant invoices and other reasons, and then made up invoices, its tax risks in where? This article is intended to combine an enterprise from the flexible employment platform after the invoice and to be red-flush still be punished case, after the legality of the invoice behavior and red-flush false invoices whether to assume legal responsibility for analysis, for the reader's reference.

Recently, a municipal tax bureau served 10 transportation companies with the Decision on Tax Treatment. According to the information contained in the document, the 10 companies had fled and lost contact, had no operating qualifications, and had no transportation vehicles under their names, but had issued external transportation invoices and obtained invoices for fuel and road transportation fees. The tax authorities will characterize their external invoices and invoices obtained as false invoicing. In view of this, this paper takes the case of false invoicing by the transportation enterprises as the starting point, analyzes the risk of transportation enterprises in carrying out the business of transporting without their own vehicles, and provides the defense space for the transportation enterprises for the reference of the transportation enterprises.

Recently, the material of a listed company issuing A shares to a specific target was officially accepted by Shenzhen Stock Exchange. Previously, the Shenzhen Stock Exchange had inquired about the fact that the paid-in capital of its subsidiaries had not been withheld and remitted to the natural person shareholders for a tax of 16.47 million yuan. Based on this case, this paper intends to distinguish between the tax violations of withholding agents "withholding but not withholding" and "withholding but not paying", and analyze the taxpayer's responsibility when withholding agents fail to fulfill their withholding obligations according to law.

There are many controversies about how to deal with the enterprise tax allowance in bankruptcy proceedings. Bankrupt enterprises usually do not meet the conditions of tax refund due to insolvency and other reasons, and they generally have no output tax to deduct because of the suspension of business. In practice, in the case that the bankrupt enterprise has no VAT arrears, some managers advocate offsetting the tax arrears of other taxes of the bankrupt enterprise with the tax credits, while some tax authorities think that the tax credits of VAT can only offset the tax arrears of other taxes. This involves the connection and application of tax legal rules and civil and commercial laws. Starting from a judicial case, the author will discuss the definition of the nature of the value-added tax allowance in bankruptcy procedures, and further discuss the application of the right of set-off in the bankruptcy field for readers' reference.

Since the Criminal Law Amendment (VII) added the administrative predicate of tax evasion, the issue of the convergence of execution and punishment of tax evasion has been a hot topic of discussion in practice.2023 On October 10, the Supreme Court issued a typical case involving the protection of the property rights of private enterprises and the legitimate rights and interests of entrepreneurs in retrial, and the fifth case of the acquittal of Meng Mou in a retrial of tax evasion, which provided a more clear interpretation of the provisions of the fourth paragraph of the crime of tax evasion, while the defendant initiated the retrial procedure through the form of protest by the procuratorate, which demonstrated the importance of safeguarding the defendant's right to judicial remedy. At the same time, this case was initiated by the defendant through the form of the Procuratorate's protest, which plays a good role as a model for safeguarding the defendant's right to judicial remedies. This paper intends to start from the case, the administrative preliminaries of tax evasion and the relevant provisions of the initiation of retrial procedures.

Supplier verification has always been a key verification program of the regulatory bodies of enterprises to be listed, after a number of enterprises to be listed have been terminated due to supplier issues, and recently a company to be listed was questioned and eventually terminated due to the existence of a large number of individual entrepreneurs in the supplier, and the existence of the relevant subject of the "flash setup and flash sales". So, how should the proposed listed company deal with the relevant input risks involved in supplier verification? This article combines the company's response to the supplier compliance points to explain.

Value-added tax invoice is the legal evidence of value-added tax input deduction, "Invoice Management Measures" clearly stipulates the requirements of invoicing, but in practice, there are many cases in which the payer's rights and interests of deduction are impaired due to the payee's failure to issue invoices, and some of the payers have filed a civil lawsuit, or requested the payee to issue invoices or requested the payee to compensate for the losses arising from the invoices not being issued for deduction. Judicial practice of such cases are not consistent, the author will analyze the referee case as an entry point, and discuss how to protect the rights and interests of the payee deduction, for readers' reference.

On December 31, 2021 the Ministry of Transport and the State Administration of Taxation (SAT) issued an announcement that, in order to further implement the State Council's decision-making and deployment of promoting the standardized and healthy development of the platform economy, the Interim Measures for the Management of Road Cargo Transportation Operations of Network Platforms, which had expired, would be extended for another two years. From truckless transportation to network freight, this new transportation business has been more than six years of exploration, development and reform, but some irregularities still have not been eradicated, network freight platforms, logistics intermediary platforms, major cases are exposed from time to time, in which the risk of tax-related invoices is still serious. This article will analyze with readers the dilemmas and problems faced by the network freight industry.