The National Audit Office released the Audit Work Report on the Implementation of the Central Budget and Other Financial Income and Expenditure in 2020 on June 7, 2021, which pointed out that 15 provinces and municipalities returned 23.873 billion yuan of taxes in the name of financial incentives and other names, and most of the return ratio was more than 90% of the locally shared income. And put forward, some grassroots financial expenditure pressure increases, to urgently clean up and regulate the illegal return of tax behavior in some places. In order to encourage the development of the circular economy, a number of places on the waste materials recycling enterprises have introduced a financial return incentive policy, the release of the work report, will further exacerbate the risk of invoice compliance of waste materials recycling business enterprises. In judicial practice, some courts have denied the recycling business model, and the amount of financial rebates obtained by the enterprise is recognized as the loss of national tax and characterized as false invoicing. Through a case analysis, Huatax lawyers pointed out that fiscal refund cannot be equated with tax loss, and discussed how the authenticity of goods transaction and tax loss involved in the crime of false VAT invoice should be recognized.

After an equity investment partnership loses its authorized tax status, its income tax rate on equity transfers can be up to 35%, which is a loss of tax advantage compared to direct individual shareholding. However, dismantling the shareholding platform to revert to individual shareholding status also faces the severe risk of partnership liquidation tax. Against this background, the relevant partnership-type shareholding platforms may consider adjusting the type of enterprise and applying policies such as the Circular of the Ministry of Finance, the State Administration of Taxation, the Development and Reform Commission, and the Securities and Futures Commission on the Issues of Income Tax Policies for Individual Partners of Venture Capital Enterprises (Cai Shui [2019] No. 8), to reduce the cost of the tax burden.

Due to the scarcity of coal resources, each coal mine operates in a seller's market. As a result, coal trading enterprises and coal-consuming businesses often struggle to obtain sufficient value-added tax (VAT) special invoices during procurement. Additionally, given the prevalent use of individual transport capabilities in China's road transportation, the transportation costs incurred in coal buying and selling transactions cannot acquire adequate invoice documentation. Over time, this situation has led to challenges for coal trading enterprises and coal-consuming businesses in managing the associated corporate income tax and VAT burdens.To address these issues, many coal trading enterprises and coal-consuming businesses opt to obtain VAT special invoices through third-party channels, thereby triggering the risk of false invoicing. Currently, numerous cases of false invoicing involving coal enterprises have erupted nationwide. In the context of ongoing collaborative efforts by tax authorities to combat tax fraud, continuous upgrades and optimizations of the Golden Tax Phase III system, and the increasing intelligence of data-driven comparisons, tax and judicial authorities are managing invoices in a more real-time fashion.In response, coal enterprises should conduct regular self-assessments to promptly identify potential tax risks. Simultaneously, when dealing with ongoing cases of false invoicing, attention should be paid to understanding the nature of transactions from both the formal and substantive aspects.

On April 27, 2022, the criminal investigation into a coal enterprise, represented by Huashui Agency, suspected of issuing false value-added tax special invoices (with a total value of over 45 million RMB) was concluded. The X City, Y District Procuratorate issued a non-prosecution decision to the involved enterprise, stating that the evidence provided by the X City Public Security Bureau, Y Sub-Bureau, was insufficient to establish the crime of issuing false value-added tax special invoices and did not meet the conditions for prosecution. After nearly two years of defense work by Huashui lawyers, the case resulted in a non-prosecution decision by the prosecutor's office, receiving high recognition from the client. Due to reasons such as tax policies and industry characteristics, the coal industry has consistently been a hotspot for false billing cases, with high tax-related risks. This article summarizes and analyzes the specific handling of this case, along with its core legal issues. The aim is to provide useful insights for the judicial handling of similar cases involving enterprises suspected of issuing false invoices in the future.

Recently, Xinhuanet reported that the Economic Investigation Corps of the Shanghai Municipal Public Security Bureau, together with the Baoshan Public Security Bureau, and the Inspection Bureau of the Shanghai Municipal Taxation Bureau, jointly detected a case of using low-priced "tennis strings" and "badminton strings" as props and goods to circulate exports to defraud tax refunds, involving tens of millions of tax refunds. As a typical illegal act of defrauding export tax rebates, circular export has strong concealment and harmfulness. In view of this, this article takes this case as a starting point to analyze the types of businesses that use circular exports to defraud taxes, and provides defense space and compliance suggestions for the majority of foreign trade enterprises to study and reference.

The export tax refund (exemption) tax policy is a tax policy commonly adopted in international trade, which can reduce the tax burden of export enterprises and also promote the development of foreign trade. China has introduced various tax refund (exemption) policies and export facilitation measures in various provinces and cities by improving the speed of the export tax refund business and strengthening the cooperation of multiple departments, which have helped the export enterprises to get out of the predicament and realize sustainable development. However, some enterprises do not know enough about the export tax rebate (exemption) entity and the procedure and other elements, which leads to the failure of export tax rebate, or some enterprises make use of the policy to cheat the tax, resulting in serious loss of national tax. Therefore, this paper analyzes the situation of non-export tax refund from the practical point of view, and puts forward corresponding compliance suggestions for readers' reference.

The coal industry over the years as the country's important energy industry and economic pillar industry, is to promote the national economic construction of the cornerstone, the state has repeatedly used tax policy means of regulation of the coal industry, such as 2022 to strengthen the energy supply security and the implementation of the zero tariff policy on coal imports. At the same time, the coal industry is also the hardest hit by the outbreak of tax-related problems, and has always been the focus of tax audits, the state has repeatedly emphasized the strengthening of the coal and other key areas of tax-related violations of the crackdown, previously carried out by the coal industry to check the twenty-year action makes the coal enterprises on tax-related compliance to bring up "twelve points" of vigilance. In recent years, not only has the crackdown on the issue of fraudulent invoicing in the coal industry persisted, but the issue of tax evasion in multiple tax categories in the industry has also received the attention of the tax authorities one after another.

Under the anti-corruption work, a number of hospital directors and pharmaceutical companies have recently been investigated on suspicion of serious disciplinary violations, a large number of academic conferences have been suspended or postponed, the market value of listed pharmaceutical companies fell, ipo was suspended or rejected, and even a famous pharmaceutical company delisted from the market. In the context of anti-corruption, a large number of pharmaceutical enterprises sales costs in the "gray area" was uncovered, tax compliance is faced with the question, anti-corruption process can be expected to involve tax administrative and criminal responsibility. In this paper, we will observe the new trend of regulation of pharmaceutical enterprises under the trend of anti-corruption, analyze the tax risk points of pharmaceutical enterprises, and provide suggestions for pharmaceutical enterprises to cope with tax inspections in the following period for the benefit of readers.