Recycling of renewable resources is a key link in the comprehensive utilisation of resources, which is of great significance in promoting the development of circular economy and realising green, low-carbon and high-quality development. However, for a long time, the lack of "invoices at source" has led to a heavy tax burden for recycling enterprises, which restricts the sustainable and healthy development of the renewable resources industry. No. 40, hereinafter referred to as "Document No. 40"), stipulating that renewable resources recycling enterprises may choose to apply the simplified tax calculation method to calculate and pay VAT in accordance with the 3% levy rate, which to a certain extent alleviated the problem of high VAT burden of renewable resources recycling enterprises, but the problem of pre-tax deduction vouchers has not been solved, and the tax dilemma and tax-related risks of the recycling enterprises still exist. However, the problem of pre-tax deduction vouchers has not been solved, and the tax predicament and tax-related risks of recycling enterprises still exist. This year, the deputies to the National People's Congress of the two sessions of the National People's Congress put forward four proposals to solve the problem of "source invoicing" in the recycling industry, and more importantly, the State Council issued the "Action Programme for Promoting Large-scale Equipment Renewal and Consumer Goods Replacement with New Goods" (No. 7 of the State Council [2024], hereinafter referred to as "No. 7 More importantly, the State Council issued the Action Programme for Promoting Large-scale Equipment Renewal and Consumer Goods Replacement (Guo Fa [2024] No. 7, hereinafter referred to as "Document No. 7"), which proposes to "promote the practice of 'reverse invoicing' by resource recycling enterprises to sellers of end-of-life products to natural persons," in order to improve the supporting measures for the collection and management of income tax. Can the above proposal solve the problem of "invoicing at source" in the recycling industry? The text is to be discussed.

At the conference of the judicial interpretation on criminal cases endangering tax collection and management issued by the two high authorities, the relevant leaders of the Supreme Prosecutor's Office suggested that agricultural products have always been the industry that the Supreme Prosecutor's Office is concerned about, and that it has jointly issued the minutes of the meeting on the criminal cases of tax fraud using agricultural products exported with the Ministry of Public Security. As an important member of the Eight Sectors' Working Mechanism for Jointly Combating Tax-Related Crimes, such a statement by the Supreme Prosecutor indicates that the supervision of agricultural products will be increasingly strengthened. Cases of tax fraud on agricultural products have also broken out one after another. In view of this, this article analyses the risk points of agricultural products export and puts forward relevant compliance suggestions for the benefit of readers.

On 15 March 2024, the Supreme People's Court (SPC) and the Supreme People's Procuratorate (SPP) issued the Interpretation on Several Issues Concerning the Application of Law in Handling Criminal Cases of Endangering Tax Collection and Administration (Fa Shi [2024] No. 4). Surprisingly, the two high court judicial interpretations have made a major breakthrough in criminal compliance policy, completely dispelling the concern of whether the court system can and should apply criminal compliance in the field of tax-related crimes, and the importance of criminal compliance will be greatly enhanced. At the same time, the legal effect of applying criminal compliance to tax-related crimes is still in doubt, pending further improvement of the legislation. This paper will analyse the future application of criminal compliance in tax-related crimes in conjunction with the judicial interpretations of the two high courts, and put forward sugg

The issuance and deduction of VAT special invoices are necessary matters for the production and operation of most enterprises. VAT invoices, as important legal documents for VAT input deduction, are the basis for the normal operation of the VAT chain and the realization of national tax collection. False invoicing has not only damaged the order of invoice management, but also caused the loss of national tax, and has become the key target of tax, public security and other departments for a long time. In the recent Supreme People's Court, the Supreme People's Procuratorate tax-related crimes judicial interpretations and typical cases of the press conference, the Ministry of Public Security, Economic Crime Investigation Bureau, deputy director of the first level inspector Wu Di pointed out that in the past five years, the procuratorial organs to accept the examination and prosecution of cases of jeopardizing the administration of tax collection, the crime of fraudulent opening of special invoices for value-added tax accounted for about 80%. Wu Di also pointed out that precious metals, agricultural products, waste materials and other industries are the high incidence of fraudulent tax crimes in the field of renewable resources industry, for example, because of the inherent tax dilemma, renewable resources industry business model construction and invoicing the legitimacy of the existence of a number of disputes, the problem of false invoicing is prominent. This time, the judicial interpretation of the two high courts has made more changes to the crime of false invoicing of VAT and sentencing, and enterprises should pay attention to the changes in the risk of false invoicing brought by the judicial interpretation, adjust the business model in time and do a good job in compliance management. Based on the author's continuous research and agency experience in the field of false invoicing and the resources recycling industry, the author discusses the important revised clauses of the crime of false VAT invoices in the judicial interpretation of the two high courts and analyzes the changes and impacts on the enterprises in the resources recycling industry for the readers' reference.

The Interpretation of the Supreme People's Court of the Supreme People's Procuratorate on Several Issues Concerning the Application of Law in Handling Criminal Cases of Endangering the Administration of Tax Revenue (Legal Interpretation [2024] No. 4, hereinafter referred to as the Judicial Interpretation of 2024), which was formally implemented on March 20, has made major modifications to the behavioral elements and sentencing standards for tax-related crimes, especially the crime of obtaining export tax refunds fraudulently. Compared with the previous judicial interpretations and judicial practice, the new judicial interpretation has added tax fraudulent means such as "fraudulent use of other people's goods for export" and "circular export", and deleted the controversial provision of "four self and three missing". Generally speaking, the new judicial interpretation has made the regulations for export enterprises more strict and the crackdown on tax fraud more vigorous, which has led to a sharp increase in the criminal risk of export enterprises, but it has also made it clear that the path of compliance for entity enterprises is lenient, and the majority of export enterprises, especially foreign trade enterprises, should pay great attention to it.

On March 18, 2024, the Supreme People's Court and the Supreme People's Procuratorate announced the "Judicial Interpretation on Handling Criminal Cases Endangering Tax Collection and Management and Related Legal Issues." This interpretation made significant adjustments and modifications to the application rules of tax evasion offenses. The interpretations seamlessly integrate with the provisions of the Criminal Law regarding tax evasion, resolving the long-standing mismatch between judicial interpretations and criminal law provisions, and advancing to broaden the scope and targets of combating tax evasion. The interpretation adjusts the sentencing benchmarks for tax evasion offenses, clarifies the rule of pursuing criminal responsibility after administrative actions, raises the threshold for the criminalization of withholding obligors, highlighting a policy of balancing severity and leniency in criminal matters. While providing specific and clear guidelines for judicial practices concerning tax evasion offenses, certain updates in the interpretation, such as the denominator clause for taxable amounts, leave doubts, potentially increasing the criminal liability risks for taxpayers. This article will interpret in detail the provisions of tax evasion offenses in the judicial interpretations of the Supreme People's Court and the Supreme People's Procuratorate, analyze the legal application of tax evasion offenses, aiming to provide references for enterprises to prevent and respond to criminal risks related to tax evasion.

Since this year, audit, taxation and other departments in the form of meetings or documents clearly to strictly investigate local investment in the form of tax-related violations, Jiangxi, Shanxi, Zhejiang and other places have also carried out remedial action to clean up undue interference in the market and subsidies or rebates linked to tax revenue. Due to the inherent source invoice dilemma of the industry, resources recycling industry mostly exists in the business operation mode relying on the financial rebate policy, recycling enterprises through the enjoyment of financial rebates to reduce the tax burden due to the impossibility of obtaining input invoices and the full amount of tax. Under the background of strict investigation of tax rebates, recycling enterprises applying the financial rebate policy are facing serious tax-related risks. This article analyzes the tax-related risks under this business model from the motivation for recycling enterprises to set up a trade chain in the park to enjoy the fiscal rebate, and further puts forward tax compliance suggestions for enterprises' reference.

Under the influence of various economic factors both at home and abroad, some enterprises have defaulted on tax payment due to broken capital chain and tax non-compliance in the course of past operations. Many enterprises are struggling to maintain their business in the state of long-term tax arrears, and even the unlawful phenomenon of evading the recovery of tax arrears.2024 The Interpretation on Several Issues Concerning the Application of Law in Handling Criminal Cases of Hazardous Tax Collection and Management promulgated by the Supreme People's Court and the Supreme People's Procuratorate on March 18th filled in the performance of criminal acts of China's criminal law on the crime of evading the recovery of tax arrears and activated the crime that has long been dormant, and the enterprises in tax arrears are afraid of facing severe criminal liability risks. are afraid of facing serious criminal liability risks. This paper takes the interpretation of the provisions of the Judicial Interpretation of the crime as an entry point, and analyzes the boundaries between law and lawlessness, crime and non-crime of tax-default enterprises in combination with cases, with a view to providing reference for the enterprises to prevent and cope with criminal risks.