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An Analysis of the Criminal Methods and Legal Risks of Fraudulently Obtaining Export Tax Refunds Based on Six Recent Cases
Editor's Note: The export tax refund is an institutional arrangement by which the State encourages foreign trade exports. It should have served as a policy dividend driving the development of foreign trade enterprises, yet it has been distorted by lawbreakers into an unlawful channel for siphoning off state treasury funds. On March 20, 2024, the Supreme People's Court and the Supreme People's Procuratorate issued the Interpretation on Several Issues Concerning the Application of Law in Handling Criminal Cases Endangering Tax Collection and Administration (Fa Shi [2024] No. 4), which regulates the thresholds for criminalization and the types of conduct constituting the crime of fraudulently obtaining export tax refunds, marking a new stage in the governance of tax fraud crimes characterized by precise identification and severe punishment. Drawing on six cases of fraudulently obtaining export tax refunds recently disclosed in a concentrated manner, this article analyzes the latest developments in tax fraud crimes from four dimensions — case introduction, deconstruction of the methods employed, audit logic, and risk alerts — so as to provide compliance references for relevant enterprises.Oct. 22, 2026, 4:12 p.m.
1899Views
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Countdown 8 Days in the Window Period! How Can Offshore Trust Taxpayers Complete Their Tax Filings in Compliance?
Editor's Note: On July 24, 2026, the Ministry of Finance and the State Taxation Administration issued the Announcement on Matters Concerning Individual Income Tax on Offshore Trusts (Ministry of Finance and State Taxation Administration Announcement No. 21 of 2026) (hereinafter referred to as the "Announcement"), which clarifies the taxation rules for offshore trusts at the stages of establishment, existence, and termination/liquidation. At the same time, it grants a golden window period to taxpayers who have already established offshore trusts. Those who pay individual income tax in accordance with the requirements of the Announcement within 90 days from the date of implementation of the Announcement (by October 22, 2026) will not be charged late payment penalties. As of the date of implementation of the Announcement, 82 days have passed. How has tax administration practice unfolded? How do tax authorities precisely identify offshore trust taxpayers? How can taxpayers seize the final window period to complete their tax filings in compliance? If they fail to complete the filings, what tax risks will they face? This article intends to provide analysis and reminders for readers' reference.Oct. 20, 2026, 4:12 p.m.
1913Views
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SPC Q&A Clarifies That Where an Enterprise Unable to Pay the Tax Sues Over a Penalty Decision, the Tax Treatment Decision Is Reviewed as Evidence
Editor’s Note: Where an enterprise that has not paid the tax in dispute can only bring a lawsuit against the tax penalty decision, whether the people’s court should review the facts found in the tax treatment decision has long been the subject of inconsistent rulings. On September 17, 2026, the Q&A session of the ninth installment of the Supreme People’s Court’s “Administrative Adjudication Lecture Hall” responded to this issue. This article interprets the Q&A opinion point by point and, by comparison with Administrative Judgment (2026) Qiong 01 Xing Zhong No. 116 of the Haikou Intermediate People’s Court, which takes a position different from that of the Q&A opinion, sets out the review rules established by the Q&A opinion.Oct. 20, 2026, 4:06 p.m.
1938Views
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Five Typical Cases Highlight Tax Risks under the VAT Refund-upon-Collection Policy for Comprehensive Resource Utilization?
Editor's Note:Recently, the tax authorities in Guizhou Province released five typical cases providing compliance guidance on the VAT refund-upon-collection policy for comprehensive resource utilization. Since 2025, several listed companies have also disclosed that they or their subsidiaries were required to repay previously received VAT refunds due to issues concerning the application of the relevant policy. These cases highlight the importance for comprehensive resource utilization enterprises to accurately understand and comply with the eligibility requirements for VAT refund incentives. Drawing on these typical cases and tax administration practices, this article examines the major tax risks associated with claiming such incentives and provides compliance recommendations for reference.Oct. 12, 2026, 5:12 p.m.
2257Views
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National Tax Administrative Penalty Discretion Benchmarks Refine the Rules on Fines for Tax Evasion: A First-Time Penalty Will in Principle Not Exceed One Times the Evaded Tax
Editor’s Note: On September 28, the State Taxation Administration (STA) issued the Announcement on Issuing the National Tax Administrative Penalty Discretion Benchmarks (2026 Edition) (STA Announcement No. 20 of 2026). It takes effect on November 1, 2026. Where a regional tax administrative penalty discretion benchmark is inconsistent with it, the national benchmarks prevail. Among the 66 tax administrative penalty items, the rules on fines for tax evasion deserve particular attention. This article explains and analyzes the main content of these rules for readers’ reference.Oct. 9, 2026, 4:46 p.m.
2346Views
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Analyzing Taxes Through Cases: Should the Subjective Fault of the Taxpayer Be Considered in Determining the Starting Point for Calculating Late Payment Surcharges?
Editor's Note: In Judgment (2026) Xin 01 Xing Zhong No. 73, the Urumqi Intermediate People's Court shifted the starting point for calculating late payment surcharges from the date on which the tax payment became overdue to the day following the issuance of the tax handling decision, on the grounds that the taxpayer had no subjective fault and that the tax authority's audit procedure had exceeded the statutory time limit. Where a taxpayer fails to file tax returns due to a misinterpretation of tax policies, should the late payment surcharge be calculated from the day following the expiry of the tax payment deadline, or from the day following the issuance of the tax handling decision? This directly affects the amount of late payment surcharge. This article intends to analyze and explore the above issues in light of this case.Sept. 23, 2026, 4:31 p.m.
2641Views
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Retrial Judgments by Two Provincial High Courts: Major Adverse Tax Treatment Decisions Made Without Safeguarding the Right to State and Defend Should Be Revoked
Editor's Note: In Judgment (2026) Xin 01 Xing Zhong No. 73, the Urumqi Intermediate People's Court shifted the starting point for calculating late payment surcharges from the date on which the tax payment became overdue to the day following the issuance of the tax handling decision, on the grounds that the taxpayer had no subjective fault and that the tax authority's audit procedure had exceeded the statutory time limit. Where a taxpayer fails to file tax returns due to a misinterpretation of tax policies, should the late payment surcharge be calculated from the day following the expiry of the tax payment deadline, or from the day following the issuance of the tax handling decision? This directly affects the amount of late payment surcharge. This article intends to analyze and explore the above issues in light of this case.Sept. 23, 2026, 4:24 p.m.
2612Views
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Regulatory Upgrade of Platform Tax-related Information Submission: How Platforms and Operators Can Strengthen Compliance Management
Editor's Note: In June 2025, the Provisions on the Submission of Tax-related Information by Internet Platform Enterprises (State Council Decree No. 810) officially came into effect, establishing the content of obligations and supporting liabilities for platform tax-related information submission. The Tax Collection and Administration Law of the People's Republic of China (Revised Draft for Solicitation of Opinions) proposes to further strengthen submission liabilities. Focusing on the core obligation of tax-related information submission, this article reviews the evolution of the rules, analyzes the specific methods by which tax authorities use submitted data for supervision, and proposes compliance recommendations for platform enterprises and business operators respectively.Sept. 18, 2026, 4:45 p.m.
2663Views
