Editor's Note: The coal industry has long been a key and challenging area for tax administration due to its production capacity quota management system, complex industrial chain, and extensive cash transaction scenarios. When coal extracted in excess of quotas enters the stream of commerce, downstream enterprises are unable to obtain input tax invoices. Such downstream enterprises often resort to concealing sales revenue, obtaining third-party invoices issued on their behalf, or fabricating transportation expenses to reduce their tax burden. However, against the backdrop of the full implementation of the Golden Tax Phase IV system and the interconnection of data across multiple government agencies, cases of tax evasion and fraudulent invoicing by coal enterprises have erupted with increasing frequency. The investigation and handling of major tax-related cases involving coal enterprises sends a clear signal of intensified regulatory oversight to the industry. This article, drawing on relevant tax laws, regulations, and practical case studies, systematically analyzes the various tax risks facing coal enterprises and provides guidance for strengthening tax compliance.

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.

Editor's Note: Tax authorities have recently investigated and handled a case involving a partnership enterprise's unlawful use of approved assessment. In this case, the natural person partners were determined by the tax authorities to owe supplementary individual income tax of CNY 333 million, plus corresponding late-payment surcharges. Drawing on this case, this article analyzes the tax treatment of non-trading transfers of listed company shares held through equity holding platforms, whether an approved assessment qualification obtained during the operational period applies to the dissolution and liquidation phase, and whether late-payment surcharges should be levied on the natural person partners under the "distribute-first, tax-later" model — with the aim of providing reference for related practice.

Editor's Note: In recent years, the coordinated implementation of measures such as paperless customs clearance, foreign exchange administration reform, and facilitation of cross-border RMB settlement has not only created an efficient and convenient business environment for export enterprises but also strongly boosted the steady growth of foreign trade. Meanwhile, while enjoying policy dividends and customs clearance convenience, export enterprises have entered a phase of more precise supervision, stricter law enforcement, and closer cross-departmental collaboration for stringent compliance supervision. In view of this, this article starts with the latest regulatory trends in the foreign trade industry, focuses on export tax fraud cases reported in 2026, and puts forward defense points for export enterprises' reference.

Editor’s Note: As of May 25, 2026, more than 2,900 enterprises nationwide have had their High and New Technology Enterprise (HNTE) qualifications revoked during the year, reflecting a continuing trend of stricter regulatory oversight of HNTE status across China. This underscores the requirement that enterprises must continuously meet the qualification criteria throughout the validity period of their HNTE status and maintain ongoing, dynamic compliance. Against this backdrop, this article, drawing on relevant tax-related cases, systematically examines the tax risks arising in the application of preferential tax policies for HNTEs and provides tax compliance recommendations for reference by high-tech enterprises.

Editor's Note: In venture capital practice, discrepancies in the tax and accounting treatment of equity transfers by partnerships represent a high-risk area for tax audits and a focal point of disputes between taxpayers and tax authorities. This article analyzes a case in which a partnership, following an equity transfer, directly offset the transfer proceeds against the book value of its long-term equity investment rather than recognizing taxable income and filing the corresponding tax returns, thereby triggering a tax audit. Based on this case, the article examines three core disputed issues, analyzes the underlying legal logic, and offers compliance recommendations, with the aim of providing practical guidance and risk alerts for relevant partnerships and their investors.

Due to abnormalities in the replies from the tax authorities of upstream enterprises, the competent tax authorities of foreign trade enterprises may suspend or deny export tax refunds for extended periods. This not only severely occupies the enterprises' working capital but also restricts the normal expansion of their businesses. Under such circumstances, how should foreign trade enterprises break the deadlock? This article intends to sort out the historical context of the export inquiry system, analyze the impact of different types of replies on foreign trade enterprises, and provide practical advice for their response.

Editor’s Note: Invoices are important vouchers for enterprise operations, which are directly related to core tax-related matters of enterprises such as VAT input deduction and pre-tax deduction of corporate income tax. On May 15, 2026, the State Taxation Administration explicitly required that local tax authorities shall conduct categorized disposal, and shall not simply adopt a "one-size-fits-all" approach to suspend invoice issuance, restrict invoice issuance or reduce invoice quota for enterprises without actual verification. In practice, regulatory measures taken by tax authorities such as suspending invoice issuance, restricting invoice issuance and reducing the credit line of fully digitalized electronic invoices will exert varying degrees of impact on enterprises’ business operation, tax cost and supply chain cooperation. With the promotion of fully digitalized electronic invoices, invoice management has shifted from the "purchase system" to the "credit system". The dynamic adjustment of credit lines by tax authorities has triggered new legal disputes—whether such adjustment constitutes de facto suspension or restriction of invoice issuance. Based on the current tax laws and regulations, this paper clarifies the statutory conditions for invoice suspension and restriction measures, objectively analyzes the impact of various invoice regulatory measures on upstream and downstream enterprises combined with the new rules of credit line management under the fully digitalized electronic invoice system, and provides professional references for enterprises to prevent and resolve relevant tax risks.