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.

In order to promote the development of software industry and the construction of China's informationization, China's tax law stipulates that general VAT taxpayers selling self-developed and produced software products shall implement the policy of immediate tax rebate for the portion of their actual VAT tax burden exceeding 3%. In practice, this tax incentive policy has been utilized by unscrupulous people, creating many cases of fraudulent tax incentives. Recently, a software enterprise fraudulent tax incentives and then fraudulent export tax rebate case triggered concern, the case reflects the software industry tax-related criminal behavior has been through the domestic sales and exports. In this regard, foreign trade enterprises should pay more attention to the risk of tax fraud in the export business of software products and take effective measures to prevent and control the risk.

The so-called "Border People's Market Trade" refers to the exchange of commodities by border people in border areas within 20 kilometers of China's land borders at government-approved open points or designated bazaars, within a specified amount or quantity. According to the relevant provisions, in line with the conditions of the border trade, import tariffs and import taxes on incoming goods are exempted. As a result, the practice of enterprises to take advantage of the policy, the need to import goods "into zero", through the border people to bring in the way of transport into the country, in order to avoid the customs tax supervision, at this time, the enterprises and personnel involved in the case are usually facing the risk of being characterized as a criminal smuggling. Starting from this issue, we will write a series of articles to discuss and analyze the smuggling problems caused by the "border trade", with a view to providing assistance to relevant enterprises and personnel.

According to the relevant provisions, goods imported in the form of "border-people mutual market" trade are exempted from import tariffs and import linkage taxes. As a result, in practice, the use of this policy, the need to import goods through the border people to carry the mode of transportation into the country to avoid paying taxes. At this time, the subject is usually convicted and punished for the crime of smuggling ordinary goods. And if the owner of the goods commissioned by the agent to import goods through customs, the agent is falsely declared "border crossing" trade in the way of smuggling, the agent and the owner of the goods at this time should be how to characterize and deal with? This article is centered on this issue to start the analysis.

On April 27, 2021, nine departments, including the National Health Commission and the Ministry of Industry and Information Technology, jointly issued the Circular on the Issuance of Working Points for Correcting Unethical Practices in the Field of Pharmaceutical Purchase and Sales and in Medical Services in 2021, which is concerned about the prominent problems in the health industry, such as "kickbacks," "red packets," "black clinics," "false billing and tax evasion," and other issues. The Circular is concerned about the prominent problems of "kickbacks", "red packets", "black clinics", and "tax evasion" in the healthcare sector. During the two sessions of this year, "medical reform", "drugs continue to reduce prices" and other hot issues in the pharmaceutical industry ranked at the forefront of netizens' concerns. However, the pharmaceutical industry "with gold sales" mode does not change, the above problems can not be cured, which tax-related problems are still prominent. 2022 false CSP, illegal intermediaries and other key to combat, pharmaceutical enterprises will face tax risks, in this context, pharmaceutical enterprises should pay attention to what risk outbreaks and how to properly respond, this article will share with readers the latest information on the pharmaceutical industry, and the latest information on the pharmaceutical industry. In this context, pharmaceutical enterprises should pay attention to which risk outbreaks and how to deal with them properly, this article will share with readers.

Customs import payment books, transportation invoices, waste materials invoices, agricultural products acquisition vouchers as VAT special invoices can be used for VAT deduction outside of the voucher was once active on the stage of history. With the tax reform, transportation invoice, waste materials invoice was abolished, "four small tickets" now left "two small tickets". With the comprehensive on-line of Golden Tax III, the supervision of VAT invoices has reached a new height, but due to the fact that the customs and the tax bureau belong to two systems, information sharing has not yet been formed in the early stage of on-line, which leads to the use of Customs Import Payment Letter by some unscrupulous elements to carry out false invoicing and tax cheating.In June 2017, the Customs Payment Letter in the tax bureau to realize the network verification of the voucher audit and checking management information system; in February 2020, the information audit of the payment letter will be carried out. In February, the auditing and comparison of the information of the payment book was changed from manual uploading to selecting the confirmation platform for confirmation, and the customs data was finally docked with the comprehensive service platform for VAT invoices. At one stage, there are still some phenomena of using the customs import payment book for false opening, in this year's tax authorities in conjunction with public security, customs, the People's Bank of China and other departments to jointly combat the "three false" activities exposed, and implicated many downstream coal, steel trading enterprises, it is worthwhile for entrepreneurs to learn from the warning.