Since the beginning of 2025, both national ministries and provincial/municipal authorities have reiterated efforts to deepen the governance of tax-related irregularities in investment promotion and support the construction of a unified national market. Against this backdrop, regulatory scrutiny over tax issues related to fiscal subsidies will become more stringent and detailed this year. Recent cases show that, in addition to full refunds of subsidies due to invalid eligibility, improper handling of fiscal subsidies for VAT or corporate income tax (CIT) purposes may lead to allegations of tax evasion. This article analyzes emerging tax risks related to fiscal subsidies through case studies.

The book "Explanation of Provisions of the Criminal Law of the People's Republic of China, Legislative Rationale and Relevant Provisions" prepared by the Criminal Law Office of the Legislative Affairs Commission of the Standing Committee of the National People's Congress (NPCSC) provides authoritative explanations of the crime of illegally selling special invoices for value-added tax (VAT), and reveals that the object of this crime can only be the blank VAT invoices. The current practice of some judicial organs of replacing the crime of false invoicing with the crime of illegal sale of VAT invoices is contrary to the basic principle of the law of criminal punishment and the legislative intent, and the author calls upon the judicial circles to stop the improper expansion of the application of this crime as soon as possible.

In the series of articles on false invoicing, tax evasion and tax fraud in the agricultural products industry, we have summarized the types of tax-related cases in the agricultural products industry, analyzed and revealed the tax risks in the agricultural products industry. At the same time, we have provided the key points of defense for how to deal with the tax risk of false opening in the agricultural products industry. In this issue of the article, we intend to start from a real case of false invoicing of agricultural products purchase invoices were found to constitute tax evasion, for the agricultural products industry to resolve the tax risk of tax evasion to provide ideas for the reader's reference.

In order to meet the invoice requirements for tax rebates or the purpose of isolating risks, many foreign trade enterprises have adopted the structure of associated domestic and foreign trade enterprises, i.e., the same controller or the subject of the relationship between the control of the domestic and foreign trade companies. However, due to the part of the domestic trade enterprises are not involved in the flow of goods, capital payments and other businesses, in the “shell” status, superimposed on the domestic and foreign trade enterprises associated relationship, the tax authorities are prone to deny the reasonableness of the existence of the domestic trade enterprises, will be the domestic trade company input false openings and tax fraud associated. In the following article, we will start from the rationality of related domestic and foreign trade structure and the risk of tax fraud that can be easily ignored, and discuss how to define the boundary between “false invoicing” and “tax fraud” in the case of real export transactions and remittance collection regulations.

Correctly determining the tax recovery period, penalty statute of limitations, and criminal prosecution statute of limitations is of great significance to ensuring that national taxes are fully deposited in accordance with the law, urging tax authorities to actively perform their duties of investigating and dealing with tax violations, and safeguarding the legitimate rights and interests of taxpayers. In practice, the tax authorities and enterprises have different understandings on the identification of the three periods, which leads to disputes between tax authorities and enterprises. This article intends to analyze how to determine the three deadlines one by one from a real case for readers 'reference.

On April 18, Teng Wei and other judges of the Supreme Court issued the “Understanding of the Two Supremes' Interpretation of Several Issues Concerning the Application of Law in Handling Criminal Cases of Hazardous Tax Collection and Administration” (hereinafter referred to as the “Interpretation and Application”), which was published, and which gave a clear interpretation of the relationship between the crime of illegally purchasing special invoices for value-added tax (VAT) and that of falsely opening VAT invoices. The Interpretation and Application (hereinafter referred to as the Interpretation and Application) was published, in which a clear interpretation of the relationship between the crime of illegal purchase of VAT invoices and the crime of false VAT invoices was given. This interpretation has set up a certain obstacle to the way of criminalization of the crime of false invoicing, and it is difficult to obtain acquittal for cases that do not constitute the crime of false invoicing, and the number of cases in which the defendant is convicted of the crime of illegal sale of invoices has been rising. A total of 41 cases involving the purchase of invoices by defendants have been decided, 12 cases have been convicted of illegal purchase of invoices, 29 cases have been convicted of false invoicing, no cases have been convicted of false invoicing and tax evasion, and there have been no acquittal cases. In this context, whether there is still room for acquittal of enterprises suspected of false invoicing? In this article, we will take the practice cases as an entry point to discuss how the invoiced enterprises should go on the way of getting out of the crime.

Due to the lack of invoices at the source, the problem of pre-tax deduction of enterprise income tax vouchers in the renewable resources recycling sector has existed for a long time, and the homemade vouchers have become a “stopgap measure” for most of the resource recycling enterprises to solve the voucher problem in practice. In recent years, especially since last year, the “reverse invoicing” policy has been formally implemented, the tax risk of resource recycling enterprises with homemade vouchers gradually appeared, and many enterprises are faced with the problem of adjusting and paying the enterprise income tax, and charging late fees. This paper takes the predicament of invoices at source in the renewable resources industry as the entry point, based on the actual situation of the industry, combs through the policies and measures related to the pre-tax deduction of vouchers for enterprise income tax, and analyzes the legitimacy and reasonableness of the homemade vouchers of the resource recycling enterprises for the readers' reference.

In recent years, in the wave of economic development and market change, China's refined oil circulation field industry regulation has gone through a number of major reforms. 2025, February 5, the General Office of the State Council issued the "Opinions on Promoting the High-quality Development of the Circulation of Refined Oil Products" (State Council [2025] No. 5), put forward five aspects of the 21 specific initiatives, the refined oil industry tax-related regulation has also made four important deployments. This article analyzes the key points of the new policy in light of the evolution of the policy. Under the new regulatory environment, enterprises need to actively respond and establish a sound tax compliance system to adapt to the new situation where wide access and strong regulation coexist.