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Why are goods exported for real still penalized? In-depth analysis of the three controversial issues of fraudulent export tax rebates
Nov. 18, 2023, 10:47 p.m.
3642Views
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How is the Benefit Principle correctly applied to land value-added tax (LVT) clearing cost attribution deductions?
Nov. 18, 2023, 10:19 p.m.
2707Views
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Convicted of bribing doctors with fraudulent invoices, what can be done about tax compliance under the anti-corruption pressures?
For a long time, the pharmaceutical industry has raised the price of drugs due to potential corruption, which has given rise to a large number of false invoicing and tax evasion. For this reason, the state has repeatedly deepened the reform of the pharmaceutical system, the implementation of the "two vote system" "one vote system", in order to reduce the price of medicines, and to put an end to the bribery and corruption of medicine and other issues. Over the past few years, the state's multi-departmental joint rectification of unethical practices in the field of medicine has been normalized, and to a certain extent, it has cracked down on tax violations. But the phenomenon of bribing doctors by means of false invoicing and other means still exists. Recently, the relevant departments deployed to rectify the problem of corruption in the field of medicine, it can be seen that the pharmaceutical industry will be the state focus on regulating the industry. In view of this, this paper starts from a real case of bribing doctors through false invoicing, combines relevant policies, reveals the tax risk points of the pharmaceutical industry, and provides a tax compliance program for the pharmaceutical industry under the high pressure of anti-corruption.Nov. 16, 2023, 8:57 p.m.
1411Views
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Another Massive Tax Evasion Case Involving Celebrities and Online Streamers Emerges: What are the Tax Evasion Methods and Associated Risks in the Entertainment Industry?
Recently, several celebrities and online streamers have once again found themselves embroiled in the controversy of tax evasion. Many of them have been reported, fined, and some have even faced tax penalties for the second time. People's Daily commented, "Tax evasion is inexcusable, and ignoring the law will lead to dire consequences." Why does tax evasion occur frequently in the online entertainment industry? Why do some individuals still harbor illusions of luck? Where exactly do the tax risks lie in the online entertainment industry? This article will combine with the tax authorities' reports on tax evasion cases involving celebrities and streamers, summarize and analyze common tax evasion methods in the online entertainment industry, with the aim of providing suggestions for the path of tax compliance in the online entertainment industry and its practitioners.Nov. 16, 2023, 8:42 p.m.
1409Views
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Can the amount of VAT evaded on off-the-books sales at a gas station be deducted from the input tax burdened by off-the-books purchases?
Off-the-books operation is the most common form of tax evasion by gas stations. According to the provisions of the Tax Collection and Administration Law, off-the-books operation meets the constitutive elements of tax evasion, in which the determination of the amount of tax evasion is not only a measure of administrative violation of taxpayers, but also the key to accurately determine whether the tax evasion reaches the standard of criminal filing as well as to determine the range of the statutory penalties, which has a significant impact on the rights and interests of the taxpayers and therefore there are a lot of disputes in the judiciary and the law enforcement practice. In this paper, we are going to analyze the determination of tax evasion amount by combining with real cases in the field of gas stations, and comprehensively reveal the tax-related risks of off-the-books operation and methods to deal with them.Nov. 16, 2023, 8:39 p.m.
1553Views
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Title: Tax Controversies in Personal Shareholders Signing Earn-out Agreements
Earn-out agreements, also known as valuation adjustment agreements, possess characteristics of investment risk control and incentives for mid-to-senior-level management. They have gained favor among a significant number of capital market investors and are increasingly prevalent in business transactions. However, due to the current lack of specific tax regulations addressing the income tax issues related to earn-out agreements, a considerable number of tax problems and cases have arisen in practice. This article focuses on the individual income tax issues arising from earn-out agreements, including the determination of the taxation timing, the application of individual income tax deferral policies, and the tax and refund differences resulting from the application of "separate tax treatment" and "consolidated tax treatment."Nov. 16, 2023, 8:30 p.m.
1604Views
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Taxation by case: the boundaries of the exercise of the right of tax subrogation
Article 50 of the Tax Administration Law stipulates that the tax authorities may, under certain circumstances, exercise the subrogation right in accordance with the relevant provisions in the civil field for the recovery of taxes. Tax subrogation system is a private law concept in the field of tax law, its application in addition to follow the general provisions of civil law, but also need to consider the special circumstances of the field of tax law. This article starts with a case of tax assumption and tax payment of tax charter agreement to analyze the dispute and application of tax subrogation right in practice.Nov. 16, 2023, 8:27 p.m.
1834Views
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Case: Huashui helped a enterprise to carry out administrative reconsideration and successfully recovered the enterprise income tax and late payment fees totaling more than 11 million
Recently, a metallurgical steel enterprise obtaining confirmed false VAT invoices for tax adjustment dispute administrative reconsideration case handled by Huashui was concluded, and the respondent, Inspection Bureau of a Municipal Taxation Bureau, changed the tax treatment decision under reconsideration in the reconsideration procedure, and no longer adjusted the enterprise's income tax payment, and the enterprise effectively avoided the loss of back payment of income tax and late payment fee totaling more than RMB 11 million. The core dispute and resolution of this case are briefly shared with a view to providing useful reference for enterprises with similar problems in resolving tax-related disputes.Nov. 16, 2023, 8:17 p.m.
2965Views
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Numerous tax evasion cases have been exposed in various regions. Foreign trade enterprises should conduct self-inspections and self-rectification and consider proactive deployment
This year, there has been a resurgence in foreign trade, but at the same time, a large number of enterprises have been included in the major tax violation and dishonesty list for fraudulent export tax rebates. They not only face the recovery of taxes and administrative penalties but also risk being referred to judicial authorities. In a certain region, the tax authorities have issued a notice requiring foreign trade enterprises to conduct self-inspections and self-rectification. Otherwise, discovered tax evasion clues will be referred to judicial authorities, causing anxiety among local foreign trade enterprises. In light of this, this article will analyze the causes of the risk of fraudulent export tax rebates from both internal and external perspectives. It will also provide suggestions for foreign trade enterprises to self-inspect and self-correct, aiming to mitigate administrative and criminal risks associated with fraudulent export tax rebates and support the long-term development of foreign trade enterprises.Nov. 16, 2023, 8:10 p.m.
2933Views
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Several cases of irregular tax intermediary planning have been punished; it is urgent to standardize professional tax services
Recently, a certain tax intermediary engaged in irregular planning, obtaining a substantial service fee without declaring taxes, and was fined four times the amount. The person in charge received a fivefold fine for submitting false tax declarations, emphasizing the gravity of the responsibility. Tax intermediaries refer to entities that, upon request, provide tax-related services such as tax representation to clients using their professional knowledge and skills. With the introduction of various regulatory requirements and industry standards in this field, practitioners in this industry urgently need to address issues such as providing irregular tax planning services, disseminating false advertising and promotional information, and distorting the interpretation of tax policies. It is crucial to standardize professional practices and enhance tax compliance. This article aims to analyze common forms of irregular tax intermediary planning, revealing the associated tax risks.Nov. 16, 2023, 8:02 p.m.
1564Views
