In recent years, the reform of tax collection and management of "tax governance by numbers" has been deepened, and the tax risks of enterprises have continued to erupt, and they have shown the characteristics of typology, industry, and concurrent administrative and criminal liability. The tax risks of pharmaceutical, renewable resources, coal, real estate, refined oil, bulk trade, platform economy, foreign trade and other industries are particularly prominent. In order to effectively prevent tax risks, enterprises should raise their awareness of tax law compliance and establish an effective tax compliance management system to avoid legal sanctions, financial losses, reputational damage and even criminal liability for failing to comply with tax laws. With its rich practical experience in the field of tax dispute resolution, Huashui is familiar with various tax risk behaviors of enterprises, and can efficiently and accurately identify internal and external tax risks and put forward effective prevention and disposal suggestions, so as to help enterprises achieve tax compliance and sustainable development.
In March 2022, the third-party supervision and evaluation mechanism for the compliance of enterprises involved in cases was fully rolled out in the national procuratorial system, establishing a criminal compliance mechanism in China's judicial field. For enterprises accused of crimes, where certain conditions are met and there is a willingness to make compliance rectifications, they may conduct compliance corrections in criminal proceedings for their own illegal and criminal conduct, and after passing a third-party inspection and assessment, the judicial organs may not prosecute the enterprise and its responsible person or apply a suspended sentence in accordance with law. According to official statistics, during the pilot reform of the criminal compliance mechanism, false invoicing cases accounted for about one-third of the total number of cases applying the criminal compliance mechanism. Due to the complexity and professionalism of the compliance rectification work in tax-related cases, the enterprises involved in the cases should make prudent decisions and properly advance with the professional support and assistance of tax lawyers in order to achieve the litigation effect of the mechanism.
Our tax compliance services include:
I.Tax health check: Conduct tax investigations on high-risk business segments of enterprises, investigate, identify and analyze major tax risk points, analyze and demonstrate legal risks, put forward professional suggestions for dealing with and dealing with historical risks, guide enterprises to carry out tax compliance rectification, sort out and improve business processes, and help enterprises isolate risks
II.Construction of tax compliance management system: Assist enterprises in establishing tax compliance management systems based on their own operating conditions, tax risk characteristics and existing internal risk control systems, including the construction of tax compliance organizations and job responsibilities, tax risk identification and assessment mechanisms, tax risk control response mechanisms, tax information management systems, tax compliance supervision reward and punishment mechanisms, and tax compliance culture
III. Criminal Compliance Application: Accept the entrustment of the enterprise involved in the case, act as the defender of the enterprise involved in the case, provide professional advice on the selection of different defense plans, and represent the enterprise involved in the compliance application
IV. Criminal Compliance Rectification Counseling: Accepting the entrustment of compliance counseling from the enterprise involved in the case, assisting the enterprise in establishing a compliance rectification working group, analyzing the causes of the enterprise's violations and crimes, formulating and implementing specific compliance rectification plans, issuing compliance plans and compliance rectification reports, and assisting the enterprise in accepting the inspection and evaluation of judicial authorities and third-party organizations
V. Criminal compliance investigation and assessment: We have a number of lawyers and tax accountants who are employed as professionals of the third-party supervision and evaluation organization, and can accept the entrustment of the enterprise involved in the case or the judicial authority to form a third-party organization to conduct an inspection and evaluation of the compliance rectification work of the enterprise involved in the case, and issue an inspection and assessment report for the reference of the judicial authority
1. An Internet tax-saving platform company is suspected of falsely issuing special VAT invoices, and the total amount of VAT tax involved is 62 million yuan. On the basis of adhering to the not-guilty defense, Huashui lawyer adjusted the defense strategy in a timely manner according to the principle of benefiting the interests of the defendant, submitted an application for criminal compliance rectification, and guided the enterprise to complete the compliance rectification throughout the process, which was recognized by the procuratorate. In the end, the case was closed with the procuratorate's decision not to prosecute.
2. A petrochemical energy company is suspected of falsely issuing special VAT invoices, and the total invoice price and tax involved is more than 11 million yuan. Huashui's lawyers acted as the defender of the person in charge of the enterprise involved in the case and formulated a criminal compliance defense strategy. After several communications and exchanges of views with the procuratorate, the procuratorate approved the compliance application of Huashui lawyers. Counseling the enterprises involved in the case for compliance rectification and accepting third-party inspection and assessment. In the end, the case was closed with the procuratorate's decision not to prosecute.
3. A well-known private iron and steel smelting company was suspected of falsely issuing special VAT invoices, and the total invoice price and tax involved was more than 300 million yuan. Huashui lawyers acted as the defender of the person in charge of the enterprise involved in the case, assisted the enterprise involved in the case to successfully apply for the application of the criminal compliance rectification mechanism, and counseled the enterprise to complete the compliance rectification. The compliance rectification work of the enterprise involved in the case was recognized by the procuratorate and the court, and the court ruled that the person in charge of the enterprise should be given a suspended sentence.
4. A refined oil trading company is suspected of falsely issuing special VAT invoices, and the total invoice price and tax involved is 1.4 billion yuan. Huashui lawyers acted as the defender of the person in charge of the enterprise involved in the case. In this case, the procuratorate adopted the lawyer's opinion and changed the charge of false issuance charged by the investigating organ to the crime of illegally purchasing special VAT invoices, and greatly reduced the sentencing level for the person in charge. During the trial stage, Huashui lawyers assisted the enterprises involved in the case to voluntarily carry out compliance rectification, which was recognized by the court, and finally ruled that the person in charge of the enterprise should be given a suspended sentence.
5. A coal trading company is suspected of falsely issuing special VAT invoices, and the total invoice price and tax involved is 17 million yuan. Huashui's lawyer acted as the defender of the enterprise involved in the case. Huashui's lawyers assisted the enterprises involved in the case to complete the compliance application, formulate the compliance plan, and counsel the completion of compliance rectification, which was recognized by the procuratorate and made a decision not to prosecute the company involved in the case and the two employees of the company who were detained at the same time.