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Case analysis of the false opening criteria of truthful opening, explaining the risks and countermeasures in the act of opening.
With the reply of the Research Office of the Supreme People's Court and the clarification of the guiding cases, the behavior of dependence and truthful issuance is not recognized as the criminal act of false issuance because it does not cause the loss of tax. However, the practice of "truthful opening" behavior, the caliber is still narrow. In the face of the defendant and his defense put forward belongs to the "truthful opening" claim, the judicial organs is how to identify the actual transaction mode, on what grounds to deny, there is no space for defense, it is worth studying.Nov. 26, 2023, 8:46 p.m.
2236Views
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Interpretation of the core issues and defense points of fraudulent export tax rebate cases from three acquitted cases
China's foreign trade and export industry has continued to grow in recent years, in terms of taxation, export tax rebates have been increasingly strengthened. At the same time, the country's illegal behavior of fraudulent export tax refunds continue to combat high-pressure, in order to curb foreign trade and export tax-related crimes, to ensure that the tax policy is put into practice. In recent years, fraudulent export tax rebate cases occur frequently, and there is no lack of criminal cases. However, in the agency practice, I found that the judicial authorities in the investigation and handling of criminal cases of tax fraud, there are also omissions. In this paper, we analyze the crimes and misdemeanors of tax fraud through three cases, explore the core elements and links that constitute the crime of tax fraud, and at the same time, make an inventory of the corresponding defense strategies for readers' reference.Nov. 26, 2023, 6:38 p.m.
2869Views
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Three major tax risks of payroll tax planning as false invoices to pay wages are jailed
Many enterprises, especially sole proprietorships and partnerships, require employees to provide invoices of not less than the amount of wages when they are paid, on the one hand out of the need to help employees avoid personal income tax, and on the other hand in order to inflate the cost of the enterprise and increase the pre-tax deduction. Recently, an enterprise was sentenced for accepting false invoices for wages, and the court found that the enterprise constituted the crime of false invoicing and sentenced the main responsible person to 2 years and 6 months of imprisonment. As a matter of fact, invoice-for-salary has become an open secret to avoid payroll tax, which is characterized by the fact that it is not legal and compliant in itself, and bets entirely on the intensity of the tax authorities' audit, hiding serious administrative and criminal risks.Nov. 26, 2023, 6:24 p.m.
2421Views
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Qinghai Shanghai and other places of the platform economy frequent mine, tax enterprise service platform how to isolate the false open criminal liability
The epidemic has promoted the development of the digital economy, and new types of business such as Internet taxation, flexible labor, network freight, cloud crowdsourcing, etc. are rapidly developing on the wind of favorable national policies. However, capital disordered expansion buried hidden dangers, digital economy, platform economy compliance still has a fairly long way to go, especially tax compliance should be paid attention to. And in this process from disorder to standardization, some unscrupulous elements use the digital economy, platform economy coat to engage in illegal and criminal behavior and the whole industry has a negative impact, and some platforms in the operation process of non-compliance behavior is also gradually exposed. This article will analyze the prevention and resolution of tax risks under the digital economy and platform economy by taking recent cases as an entry point for the readers.Nov. 26, 2023, 6:17 p.m.
2036Views
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The invoice obtained by illegal "planning" is considered to be false invoicing, how should the enterprise respond to the lack of inputs?
Because most of the cases of false VAT invoices are accompanied by the phenomenon of fund return, the tax authorities pay special attention to the flow of funds when dealing with this type of cases, but does it necessarily belong to false invoicing as long as there is the apparent behavior of fund return? If it is really difficult for enterprises to obtain input invoices, how should they respond? In the situation of the tax authorities to crack down on the case of false invoicing, how should enterprises carry out risk prevention?Nov. 26, 2023, 6:11 p.m.
2124Views
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VAT levied or not levied on a company's investment in an intangible asset at value
VAT levied or not levied on a company's investment in an intangible asset at valueNov. 26, 2023, 5:55 p.m.
3734Views
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Case Analysis of the Four Major Tax-related Criminal Risks and Defense Strategies of Export Tax Refunds for Foreign Trade Enterprises
There are various ways to cheat export tax rebates, but it is difficult to disguise and change the nature of tax cheating, and once the amount of cheating export tax rebates reaches the legal prosecution standard, which is in line with the criminal composition stipulated in Article 204 of the Criminal Law, criminal liability will be investigated in accordance with the crime of cheating export tax rebates. At the same time, in order to achieve the purpose of cheating the state tax rebate, the tax fraud case may also involve the situation of forging the flow of funds and invoices, and thus may be suspected of the crime of false VAT invoices and other crimes. Therefore, the tax-related risks faced in the case of fraudulent export tax rebates are extremely high, and taxpayers should familiarize themselves with the potential risks common to the export tax rebate business and adopt effective defense strategies to safeguard their legitimate rights and interests.Nov. 26, 2023, 5:39 p.m.
2773Views
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Public Prosecution charged the company with tax evasion of more than 30 million dollars, the court ruled not guilty
Article 201 of the Criminal Law of China provides for the provision of the reasons for tax evasion, i.e., after the tax authorities have issued the notice of recovery according to the law, the person shall not be held criminally liable for making up for the tax due, paying the late payment penalty, and has already been subject to the administrative penalty. However, in judicial practice, how to apply the tax evasion blocking provisions for individual cases is still controversial, this paper intends to analyze the application of the tax evasion blocking provisions through a typical case.Nov. 26, 2023, 5:27 p.m.
2248Views
