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.

In 2022, China's tax policy "reduction" is the leading word, which provides strong support for reducing the burden of market players, revitalizing enterprise cash flow and boosting the speed of economic development. The new combination of tax support policies from multiple perspectives, all-round care of key industries and people: large-scale tax rebate policy to ease the pressure of the shortage of funds for real enterprises; transportation, science and technology, courier and other industries to reduce the burden of specific industries; the introduction of a new special deduction for personal tax and personal pension tax policy to care for the birth of a child, old age, and other key issues... ...In order to ensure that tax policies are put into practice, tax supervision in 2022 has been further strengthened with the help of multi-departmental collaboration and tax big data, rectifying the network entertainment industry, strengthening investment supervision, and cracking down on fraudulent tax credits and tax refunds, etc., which effectively deterred the unscrupulous elements. This article takes stock of the tax-related cases and data of the State Administration of Taxation and local tax authorities in 2022 to get a glimpse of the sources and causes of tax risks in 2022, so as to provide suggestions for enterprises to strengthen tax compliance in 2023.

The development of Internet technology has explored new development directions for traditional industries, but the hidden risks also come with it. Traditional tax consulting, planning and bookkeeping services have been able to transcend geographical restrictions and face a broader market in the context of the digital economy. On this basis, Internet tax platforms have emerged, which aim to reduce the tax burden of enterprises and individuals, but the corresponding means stray into the gray area of legal and illegal. With the cleanup of local tax policies in recent years, the activity space of Internet taxation platforms has been greatly compressed, and the corresponding tax-related risks are constantly high. By summarizing the reasons for the risk outbreak of Internet taxation platforms in recent years, this paper aims to point out the risks for the platforms in order to strengthen the work of self-examination and compliance.

Tax issues are related to the immediate interests of taxpayers, and tax reform implies the redistribution and adjustment of interests. From the perspective of comprehensive data, this year's tax reform is reflected in a series of dividend policies through the gradual implementation of the principle of tax law, the promulgation of tax cuts and fee reductions to benefit enterprises and the public, further optimization of various taxes, and the collaborative development of various regions, etc. Through these policies, the burden of market entities has been reduced, and confidence in enterprise investment and development has been strengthened, and the dividends of the reform have injected new kinetic energy into the market entities and economic development.

Taxation is related to the distribution of wealth and the livelihood of the nation, so the basic system of taxation is a matter of legislative reserve. For some time in the past, due to insufficient tax practice, the legislature authorized the State Council to formulate all kinds of temporary regulations on taxation in the form of enabling legislation. With the continuous improvement of China's legal system, strengthening the tax legislation has become the right thing to do. The Opinions on Further Deepening the Reform of Tax Collection and Administration issued by the General Office of the CPC Central Committee and the General Office of the State Council also explicitly require "the full implementation of the principle of tax legislation, and accelerate the promotion of the existing temporary regulations on taxation into law." This article takes stock of the various tax legislation activities in 2022 and looks forward to the tax legislation in 2023.

China's road transportation business has prospered with the development of the national unified market, and the long-distance transportation of bulk commodities across the region has provided the basis for enterprises to develop business for a broader market. However, the prosperity of the road transportation business has not changed the pattern of the industry, which is dominated by individual drivers, and a large number of subcontracting of the transportation business has brought uncontrollable risks, and the problem of non-invoicing by individual drivers has always been troubling transportation companies and network freight platforms, which are located in the middle of the chain, so that the tax risk of the transportation industry is severe. In recent years, network freight platforms have been mined, transportation companies have been mined, and a large number of invoiced parties have been implicated, with huge amounts of money and wide implications. In view of this, we analyze the sources of tax-related risks of the four parties from the perspectives of network freight platforms, transportation companies, individual drivers, and shippers, and put forward the key points of tax compliance for readers' reference in business compliance.