Tax law, as a secondary evaluation, must be based on civil legal relations, so changes in civil legal relations will also lead to changes in tax legal relations. However, tax law as a separate field law, the formation of tax obligations and its changes have their own legal tax elements to regulate, and through the principle of substantive taxation can be penetrated into the appearance of the civil law, so the relationship between the tax law and the civil law is not "also follow the trend", but with considerable independence. Under the collision of the two legal norms, many disputes will arise, the most typical problem is whether the civil legal relationship is invalid or revoked, whether it can apply for tax refund. Recently, an equity transfer agreement suspected of contract fraud, withholding agents to apply for tax refund case, this paper combined with the current tax law, the issue of the preliminary discussion of feasible path for the reader's reference.

Recently, Zhejiang Provincial Tax Bureau issued a batch of tax processing decisions. Among them, the case of a gang controlling a shell company to falsely issue VAT invoices deserves attention. The case belongs to the invoicing mode of "distribution circulation", and the enterprise involved in the case has falsely issued nearly 700 million, and after the Jinhua Intermediate Court made a judgment on the false invoicing behavior, the First Inspection Bureau of Zhoushan City Taxation Bureau of the State Administration of Taxation made a tax processing decision on the false invoicing behavior, and ordered the enterprise involved in the case to make accounting adjustments within a certain period of time. This paper intends to analyze the procedural legitimacy of this case in the interface between tax administrative law enforcement and criminal justice on the basis of sorting out the facts of the case.

In order to raise capital and further expand its development through listing in the capital market, a proposed listed company needs to adjust its shareholding structure in accordance with the listing program, and especially for limited liability companies, it also needs to carry out share restructuring. With the full promotion of the registration system across the market and among all types of public share issuance, the listing conditions have become more diversified and inclusive, but issuers still need to ensure that they are in compliance with the issuance conditions, the listing conditions and the relevant disclosure requirements, and to respond to the regulator's inquiries around the qualifications of the main body, the history, the competition in the same industry, the related transactions, and the tax risks. In particular, the tax risk of changes in the shareholdings of individual shareholders is partly rooted in the way they hold their shares before the listing of the company. In order to avoid being unable to go public due to the existence of serious tax administrative penalties or tax-related criminal risks, companies need to be prudent in designing and constructing their shareholding structure.

In recent years, with the increasing scale of the Internet economy, the public's demand for audio-visual entertainment has become increasingly rich, giving rise to a huge network entertainment industry. Relying on various live broadcasting platforms, a large number of considerable network anchors realize their personal value on the Internet, and also gain considerable wealth through the audience's reward and live broadcasting with goods. However, some webcasters lack the awareness of tax compliance, fail to fulfill their tax obligations on time and in full, and even adopt various means to avoid or even evade taxes, coupled with the lack of tax supervision when the network entertainment industry has just emerged, resulting in the loss of national taxes, and this kind of problem has already aroused the concern of the State Administration of Taxation and the related departments such as the net information department and the industry and commerce department, and has already exposed many cases of tax evasion by webcasters. Such problems have attracted the attention of the State Administration of Taxation and related departments such as the Internet information department and the industry and commerce department, and a number of cases of tax evasion by anchors have been exposed. Recently, several cases of tax evasion by anchors have broken out one after another around the world. This article analyzes the core issues and "conversion of income nature" in the cases of tax evasion by anchors and points out the tax-related risks and their responses.

In order to cope with the shortage of cash flow to postpone the fulfillment of debts, or to successfully raise funds, real estate development enterprises may choose to use the commercial properties they have developed to enter into a sale and purchase contract with creditors, and adopt the method of granting guarantees to guarantee the fulfillment of debts. Although the transfer guarantee is not intended to be a transfer of real estate, if a change in property ownership occurs during the transfer guarantee process, there is a risk that the tax authorities will recognize it as a transfer of real estate and levy a land value-added tax (LVAT) on it.

High-income people's equity transactions are characterized by large amount of subject matter and complex commercial arrangements, etc. Under the background of "double random, one open" normalized tax supervision, their equity transfer has become the focus of tax audit. In the complex business background, the existing tax policy has a certain lag, the practice of equity transfer tax-related disputes are endless, in the background of strict regulation of high-income people's equity transactions there are a lot of tax-related risks, this paper to the practice of equity transfer of the five common types of tax-related risks as an entry point for discussion, for reference. In March 2021, the General Office of the Central Committee of the Communist Party of China (CPC) and the General Office of the State Council issued the Opinions on Further Deepening the Reform of Tax Levy and Administration, which explicitly pointed out to strengthen the tax service and supervision of high-income and high-net-worth individuals in accordance with the law. The Inspection Bureau of the State Administration of Taxation subsequently issued a document stating that it would strengthen the supervision of high-income earners in key areas such as equity transfers. The Measures for Administration of Individual Income Tax on Income from Equity Transfer (for Trial Implementation) (SAT Announcement No. 67 of 2014, hereinafter referred to as "Announcement No. 67") is the main policy basis for the tax-related treatment of individual equity transfers at present, and provides regulations on individual equity transfers in terms of income from equity transfers, recognition of the original value of the equity shares, and management of tax declarations, etc. Announcement No. 67 is the main policy basis for the tax-related treatment of individual equity transfers. Circular 67 is a general provision on the transfer of equity interests by natural persons, but under the complex commercial arrangements in practice, the application of income tax on equity transfers in some cases is highly controversial, which may expose high-income earners to administrative or criminal risks.

Fraudulent export tax refunds have always been a key target of the fight because they cause huge losses to the country's tax money and jeopardize the order of export tax administration. At the same time, the administrative and criminal liability for fraudulent export tax rebates is also extremely heavy. In the light of the suspension of the right to export tax refunds, payment of taxes, late fees, fines, or face criminal liability of up to life imprisonment. In order to better strengthen the majority of foreign trade industry enterprise compliance, to prevent problems before they occur, this paper examines the State Administration of Taxation since 2022 publicized cases of fraudulent export tax refunds, the reasons for the outbreak of the case, the trigger to be summarized for the reader's reference.

Due to the late establishment of China's modern tax law system, a large number of enterprises, especially private enterprises, lack the necessary understanding of tax compliance, so tax-related crimes have also become a "roadblock" that impedes the development of private enterprises, and many entities have been sentenced to criminal penalties for suspected tax evasion and fraudulent invoicing.2022 Since April 22, the compliance reform for case-related enterprises led by the Supreme People's Procuratorate has been rolled out nationwide and has achieved good results in practice. Since April 2022, compliance reforms led by the Supreme People's Procuratorate for enterprises involved in tax evasion have been rolled out nationwide and have achieved good results in practice. By handling a number of cases involving compliance reforms, we have noticed that the previous compliance reforms led by the procuratorate had some problems in practice due to the lack of court involvement: 1. Procuratorial authorities only have a single way of closing cases with "relative non-prosecution", and do not easily carry out compliance reforms for felonies that may be sentenced to more than 10 years of imprisonment. Due to the high penalty for the crime of false VAT invoicing, it is impossible to carry out compliance, which is not conducive to saving the real enterprises. 2. The period of review and prosecution stage by the procuratorial authorities is too short, and there are cases in which the enterprises involved in the case did not file compliance applications in time, or the enterprises could not complete the rectification within the period, so they can only resort to the court in the end. 3. At the trial stage, the court lacks a policy basis for applying to the enterprise's willingness to file a compliance rectification application, and to the sentencing recommendation of the prosecuting authority based on the compliance rectification circumstance that breaks the statutory sentence or suspended sentence. At present, the extension of criminal compliance to the trial stage will strive to solve the above problems, which is conducive to saving the real enterprises. In practice, courts have already issued "exemption from criminal punishment" sentences through compliance at the trial stage. It should be noted that there are some unique problems for enterprises in tax-related crimes, which need to be further refined in the reform. This paper first summarizes and analyzes the current pilot policy, and then interprets the current pilot from the perspective of how court involvement in compliance differs from that of the prosecutor's office.