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The risk of upstream fraudulent issuance is transmitted downward, how to deal with the invoiced enterprises
Recently, a trading company was audited by the tax authorities for obtaining "proved false" invoices, and the case reflects a common risk faced by trading companies: the downstream recipient company is implicated because the upstream invoicing party issued invoices that were proved to be false. Then, the competent tax authorities of the upstream enterprise issued the Notice of Tax Co-operation and Notice of Proven False Invoicing, can the competent tax authorities of the downstream invoiced enterprise make different determinations and come to the opposite conclusion that the business is real? Does the invoiced enterprise have to pay back the tax? Can the real costs be deducted? This article takes a case as an introduction to analyze the above issues for readers' reference.Nov. 26, 2023, 5:05 p.m.
1913Views
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Analysis of the actual case: the "return of funds" to determine the "no goods false opening" of the wrong logic
On April 1, the Inspection Bureau of Zhengzhou Municipal Taxation Bureau of the State Administration of Taxation (SAT) made public a "Notice of Taxation Administrative Penalty Matters" and the announcement of the delivery of the document to attract social attention. The instrument contains, due to the seller's invoice list of goods recorded in the purchase and sale of goods in the inventory system are not queried, and found that part of the funds back to the clues, so that the seller is recognized as a malicious false open without goods, to be punished. So, "funds back" that "no goods false opening" is what kind of relationship? Whether there are other reasonable doubt that the false opening failed to exclude? In this paper, we will analyze with the reader to "funds back" that "no goods false opening" of the wrong logic.Nov. 26, 2023, 4:25 p.m.
1756Views
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Legal Risks and Responses to Providing Tax Guarantees with Property Mortgages
China's taxpayers should pay taxes, late fees or provide appropriate guarantees before filing administrative reconsideration. In practice, taxpayers who cannot pay taxes and late fees can only provide tax guarantees and be confirmed by the tax authorities before entering the reconsideration process. Providing tax guarantee by real estate mortgage is the most common choice for taxpayers, but it faces practical difficulties in operation. In this paper, a case of an enterprise providing tax guarantee by real estate mortgage without confirmation by the tax bureau reveals the focus of tax dispute between taxpayers and enterprises and the review duties and practical difficulties of the tax authorities in providing tax guarantee by real estate mortgage.Nov. 26, 2023, 4:05 p.m.
1550Views
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Does invoicing by a shell company without business necessarily constitute the crime of false VAT invoicing?
Recently, the Research Society of Finance and Taxation Law of China Law Society, the Law School of Capital University of Economics and Business, the Research Center of Finance and Taxation Law of Capital University of Economics and Business, and Deheng Law Firm identified ten 2022 Influential Taxation Judicial Trial Cases in respect of tax-related judicial cases made public by courts of all levels during the period of November 1, 2021, to December 10, 2022, and identified ten 2022 Influential Taxation Judicial Trial Cases. Among them, a case in which an introducer was convicted and sentenced for the crime of illegally purchasing VAT invoices, knowing that there was no real business transaction to introduce false invoicing, deserves attention.Nov. 26, 2023, 3:58 p.m.
1347Views
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Six major cases in the entertainment industry amounted to a total of $1.9 billion a year! How the nature of converted income evolved into the "original sin" of tax evasion?
From Zheng Shuang to Deng Lun, the entertainment industry has undoubtedly become a hotspot in the tax world over the past year. In the results announced by the General Administration of Taxation, "conversion of the nature of income" has become the most frequent term. So, what is "conversion of income"? Why does "switching the nature of income" constitute tax evasion? Where is the line between tax evasion and tax avoidance in the entertainment industry? This article will summarize and review the tax cases in the entertainment industry in the past year and answer these questions.Nov. 26, 2023, 3:56 p.m.
1500Views
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Case Study: Can a transfer of a partnership share avoid the 35% tax on an equity partnership's authorized conversion to checking?
Since the Announcement on Administration of Individual Income Tax Collection on Business Income from Equity Investments (Announcement No. 41 of the Ministry of Finance and the State Administration of Taxation of 2021) came into effect, the space of authorized taxation for sole proprietorships and partnerships engaging in equity investments has been blocked, and all kinds of investment enterprises and investment funds under partnership structure have been under the focus of the tax authorities, which has implicated some new types of tax risks. It is understood that when reviewing the tax declaration information of enterprises, the tax authorities of a certain place proposed that the transfer of partnership shares by partners should also be declared for tax payment in accordance with the business income, and a tax rate of 5%-35% should be applied, which triggered a dispute between tax enterprises.Nov. 26, 2023, 3:48 p.m.
2638Views
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Supreme Court Jurisprudence: Taxes and fees not related to change of ownership in judicial auctions need not be borne by the buyer!
network judicial auction with low price, convenient by widely welcomed, but in which there is also a tax risk. Judicial auctions usually through the "Notice to Bidders" or "Auction Notice" show that "the buyer with the "confirmation of auction sale" and the relevant legal instruments to the relevant departments for the transfer of property rights transfer formalities, the required taxes and fees are borne by the buyer." In practice, do all the taxes and fees include the taxes and fees owed by the seller in its business? Does it include taxes and fees unrelated to the registration of change of ownership? Due to the agreement is not clear as well as the tax amount involved in the case is huge and lead to the buyer and seller, the buyer and the tax authorities between the dispute, this paper intends to through the current legal norms and judicial practice jurisprudence, on the relevant issues for readers to sort out reference.Nov. 26, 2023, 11:34 a.m.
1416Views
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Interpreting the law by case: practical points for interpreting judicial review of normative documents
Administrative normative documents are an important basis for law enforcement by administrative organs, and are also the main focus of disputes between administrative organs and administrative counterparts in judicial practice. Since the revised Administrative Procedure Law in 2014 will normative documents into the scope of judicial review, China formally established the administrative litigation normative documents and review system. This paper intends to sort out the judicial review of administrative normative documents from the relevant legal provisions, judicial typical cases, for readers' reference.Nov. 26, 2023, 11:31 a.m.
1427Views
