Export tax rebate is an important aspect of optimizing the management of foreign trade. With the promotion of information sharing system and mechanism among tax, banking, customs and foreign exchange management departments as well as the establishment of tax big data, the tax department has become more powerful in supervising the trade behavior of export tax rebate. However, as some export enterprises have short-term financial difficulties and pledge their export tax refund account trusteeship for loans, can the court seize the special account and withhold tax refunds to enforce the relevant judgment when the enterprise has economic disputes with other subjects? When the enterprise owes tax due to economic activities, what is the priority of the bank's right to be compensated and the priority of the tax in the first place? These issues need to be clarified in order to balance the interests of all stakeholders.

In recent years, China's export trade volume continues to grow, with the annual export of goods reaching as high as 23.97 trillion yuan in 2022, an increase of 10.5%; export tax refunds totaling 186.78 billion yuan were handled throughout the year. However, prior to this year, engaging in foreign trade was subject to the filing of foreign trade operators, so some small and medium-sized enterprises (SMEs) and individual households were unable to carry out export business. To encourage the development of the foreign trade industry, the Standing Committee of the National People's Congress (NPC) abolished this filing at the end of 2022, further relaxing the threshold for participation in foreign trade. In addition, the State Administration of Taxation (SAT) issued several announcements during 2022 to continuously accelerate export tax refunds. The potential risk of fraudulent export tax refunds is a cause for concern as a result of the two factors, namely the number of market participants becoming larger and the relaxation of tax refund audits. In addition, due to the complexity of export business and tax refund, the business of entrusting agents to export and handling tax refund has a good prospect, which expands a broad market for the foreign trade comprehensive service platform (hereinafter referred to as "foreign comprehensive service"). In view of this, this article introduces the compliance points and tax incentives for MSMEs to carry out foreign trade exports in light of the current regulations, and at the same time, explains how to prevent the risk of tax rebates for foreign comprehensive service platforms.

Shunmou Office Information Service Co., Ltd. as a listed company to carry out flexible labor platform business, June 5, 2023, the Shenzhen Stock Exchange issued a notice that because of its 2022 annual net profit of -116,276,500 yuan, the financial accounting report was issued a qualified audit report, etc., in line with the circumstances of the delisting, began to delisting delisting. The reason for this is that, under the name of Shun Mou Office to carry out flexible labor business of six wholly-owned grandson companies there are tax-related issues, and ultimately formed a chain reaction, the tax issue has become the road ahead of the "stumbling block". In contrast, Tianjin "a certain account" in 2022 to achieve nearly 100 billion revenue, the development momentum is strong. It can be said that a few people are happy and a few people are sad. In view of this, this article will analyze the business model of the tax risk of flexible labor platforms from the perspective of the tax problems of Shunmou Office, reveal the common tax risk points, and put forward tax compliance suggestions for the sustainable development of flexible labor platforms in the future for readers' reference.

For transportation and logistics enterprises, invoices for road, bridge and gate tolls are important VAT input credits and cost deductions. However, for individual drivers who undertake and carry out transportation business all over the country, they don't need input invoices. As a result, the phenomena of "missing invoices for transportation fees" and "surplus invoices for road tolls" have appeared at the same time in the actual carrier side of the road transportation industry, which has become an emerging feature of false invoicing in the road transportation industry. In this way, the phenomenon of "missing transportation fee invoice" and "surplus road toll invoice" appears at the same time in the actual carrier side of the road transportation industry, which becomes the emerging feature of false invoicing in the road transportation industry. This paper analyzes this phenomenon in tax law through the latest cases in practice for the reference of enterprises.

Border People's Mutual Market Trade refers to the exchange of commodities in the border areas, at open points or designated bazaars approved by the government, where border people can exchange commodities within the scope of not exceeding the specified amount or quantity. In order to promote the economic development of border trade ports, China has formulated a policy of tax exemption for border people's mutual trade, and exempted the commodities that meet a certain amount and quantity from taxes and fees in the importing process. In recent years, some lawless elements have set their eyes on the tax exemption policy of Border Mutual Trade, and have been repeatedly committing crimes through the circular export means of export tax rebate - smuggling and importing - export tax rebate again, forming a closed loop of false export and import, and cheating export tax rebate, which has resulted in the loss of national tax money. The loss of national tax. In view of this, this paper will start from the practical case of a company's fraudulent export tax rebate through the circular export of the tax exemption policy of the Border and People's Mutual Markets, combing the tax exemption policy of the Border and People's Mutual Markets in detail, combining with the recent trend of the state's strict investigation into the use of the "circular export" and other means of fraudulent export tax rebates, and providing suggestions for the tax compliance of the export enterprises.

the marketing means of "gold" sales is a common practice of many pharmaceutical companies, but with the deepening of the band purchasing, two-invoice system and other institutional reforms, the pharmaceutical industry compliance requirements are becoming higher and higher, and the management of commercial bribery is becoming more and more stringent, through the CSO cash way of commercial bribery, illegal marketing has become the focus of the finance and taxation department to regulate. The focus of supervision of the department. This article combines the background and mode of investigation and prosecution of CSO consulting service companies by tax/judicial authorities in various regions, and discusses the issues that should be concerned about the investigation and prosecution of the suspected crime of false opening.

Recently, the Inspection Bureau of Putian Municipal Taxation Bureau of the State Administration of Taxation announced the delivery of 39 tax instruments, all of which were for pharmaceutical consulting services, technology companies to pharmaceutical enterprises to falsely issue VAT invoices or ordinary invoices, the published cases present: multiple payees from the same multiple invoicing parties to falsely issue VAT ordinary invoices, and the invoicing parties existed only one year of the establishment of the case that is canceled. The following 16 instruments published in January 2021 are analyzed and used to reveal the risk of false invoicing of consulting service fees by pharmaceutical enterprises.

Recently, Huatax has received inquiries from pharmaceutical enterprises in Hunan and Jiangxi, etc. The same real controller registers and establishes one or more CSO companies, and issues invoices for consulting service fees, promotion fees, etc., to pharmaceutical enterprises, and the one or more CSO companies then set up dozens of sole proprietorships by using identity information of their employees and relatives to be nested in the process of invoicing. The individual sole proprietor issues invoices to the CSO company or the designated pharmaceutical enterprise through the pharmaceutical digital marketing platform or other platforms with the qualification of entrusted levy, and cancels the old account and establishes a new account after the quota is full. Under the above business model, the authenticity of consulting services and the reasonableness of pricing have become the focus of dispute between tax enterprises, and improper handling may lead to the risk of administrative and criminal liability for tax evasion and false invoicing.