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Nearly 3,000 high-tech enterprises have been disqualified this year, and the tax risk of high-tech enterprises continues to be heightened
Dec. 2, 2024, 3:31 p.m.
3287Views
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The crime of illegal sale of VAT invoices only refers to blank invoices, and the undue expansion of the scope of application of the crime should be guarded against.
Nov. 28, 2024, 11:56 a.m.
2270Views
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Upstream enterprises and transport platforms' false driving cases trigger tax administrative and criminal risks for coal enterprises
On 18 March 2024, at the press conference on the judicial interpretation of the "Two High Commissions", the spokesperson of the Supreme Prosecutor's Office explicitly pointed out that "petrochemical, coal and other industries are still the high incidence of the crime of fraudulent invoicing of taxes". Under the background of coal mining quota system, coal mining enterprises usually adopt off-the-books operation and other ways to sell coal mined in excess of the quota, and it is difficult for downstream coal trading enterprises to obtain legal certificates for VAT input tax deduction and EIT deduction when purchasing coal from them, so some of them make use of third-party invoices to obtain input invoices on behalf of the enterprises. In addition, the traditional transport mode of individual drivers also brings the problem of obtaining invoices for coal trading enterprises, and the emergence of new vehicle-less transport modes relieves this problem and brings new tax risks at the same time. This paper will take the predicament of coal trading enterprises as the starting point and briefly analyse the administrative and criminal tax risks faced by coal trading enterprises under the new situation.Nov. 25, 2024, 10:18 a.m.
2157Views
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CSO fraudulent opening cases erupt in many places, triggering tax administrative and criminal risks for pharmaceutical companies
n the past, the pharmaceutical industry, the business model of drug sales for the layers of distribution, due to the long business chain, to a certain extent, played the role of risk isolation, invoice risk transfer to the pharmaceutical companies less likely. After the "two-invoice system", pharmaceutical companies can only issue two invoices to medical institutions, the original business model is difficult, a large number of distributors have changed their identity to CSO and other promotional service providers, the business model has changed accordingly to the drug promotion model, the business chain is greatly shortened, even if the pharmaceutical companies really purchased promotional services, promotional service providers do not know the behavior of false invoicing. Even if the pharmaceutical company really purchased the promotion service, the behavior of false in......Nov. 21, 2024, 10:14 a.m.
2477Views
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Cases of Scalpers Manipulating the Separation of Fuel and Invoice Should not be Treated as Makes out False Value-Added Tax Invoices and the maximum sentence should not exceed five years
The latest case shows that for the group of scalpers who manipulate the fuel and invoice to separate and assist the invoice-buying units to obtain chemical invoices or refined oil invoices in a fraudulent manner, according to the spirit of the judicial interpretation of the two high courts that limits the application of the offence of fraudulent invoicing and the rule of purpose of tax cheating + result of tax losing, the conviction should be based on the offence of unlawfully purchasing VAT invoices, that is, the maximum statutory sentence should not exceed five years. The maximum statutory penalty shall not exceed five years. The author suggests that parties involved in suchNov. 19, 2024, 11:03 a.m.
1873Views
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Platform fictitious business, arbitrage funds, corporate payroll planning met “Waterloo”
Recently, Huashui has observed a number of cases of tax-related risks arising from “compensation planning”. For example, when a capital management company paid out bonuses to its employees in 2017, the amount of bonuses was too high and the tax burden increased. In order to save tax for its employees and avoid its own withholding obligations, the company accepted an employee remuneration planning service provided by a tax planning platform enterprise. The tax planning platform enterprise is set up in a tax depression with financial incentives, through investment and financing consulting service business with the enterprise involved in the case, so that the enterprise involved in the case will pay the funds to the platform enterprise, and then the platform enterprise directly through the form of “public-to-private”, the funds will be paid to the enterprise employees. The tax planning platform charged a certain amount of “planning fees” in the process of capital return, and then issued an invoice for consulting fees for the enterprise involved in the case.Nov. 18, 2024, 10:14 a.m.
2575Views
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Can shareholders be directly recovered for tax after the cancellation of a business?
On 1 July 2024, the new Company Law of the People's Republic of China (the "New Company Law") came into force, clarifying the simplified cancellation system and adding a mandatory cancellation system on top of the original ordinary cancellation system for companies, providing convenience for the exit of market entities. Enterprises with ordinary cancellation should pay tax in a timely manner and register for tax cancellation; enterprises with simplified cancellation should make a written commitment that they have settled the tax payable, and those with untrue commitments will be held jointly and severally liable. In practice, if the tax authorities find that the cancelled enterprise owes tax or evades tax, they may recover the tax from the enterprise by resuming the tax registration or business registration, or they may recover the tax from the shareholders by filing a civil lawsuit or taking an administrative action, and the responsibilities and risks faced by the enterprise and shareholders are different in different cases, which will be briefly analysed in this article.Nov. 14, 2024, 10:14 a.m.
2563Views
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A number of platform companies have been found guilty of false invoicing! Failure to actually organize and manage workers at issue
In recent years, many enterprises have begun to reshape the original employment relationship through the unique mechanism of Internet platform enterprises (e.g., flexible employment platforms, network freight platforms, etc.), forming a new employment model of “laborer-platform-employer”. However, the reshaping of this employment model may cause the tax authorities to doubt the authenticity of the business and the legitimacy of the invoice. This article will combine two cases of platform enterprises suspected of false invoicing to analyze whether it is reasonable and legal for the tax authorities or judicial authorities to determine the invoices as false invoicing on the ground that “the platform did not organize its own personnel” when the business involved in the case is equipped with real labor services and there is no return flow of funds, and put forward corresponding opinions and countermeasures.Nov. 12, 2024, 3:53 p.m.
1904Views
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Just now! Upstream coal invoicing platform involved in criminal “false invoicing”, triggering a series of downstream enterprise tax and criminal risk
Recently, a coal business enterprise in NM has been investigated and dealt with for suspected false invoicing of VAT special invoices. In the course of investigation, the public security authorities found that the case involved a large number of invoiced enterprises and a wide range of geographic distribution, so through the public security economic investigation cloud system to the downstream areas of the crime clues. At present, some of the areas that received the clues have carried out investigation and verification work.Nov. 12, 2024, 3:42 p.m.
2705Views
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The maximum sentence in the case of petrochemical change of invoices fraud is not more than seven years, and parties who have been sentenced to more than ten years may seek to change their sentences.
In recent years, the convictions and sentences of criminal cases of petrochemical invoicing have varied greatly from place to place, and the fates of the parties in different cases have been very different. At present, whether it is the relevant provisions and the latest spirit of the judicial interpretations of the Supreme Court and the Supreme Prosecutor, or the recently disclosed cases of judicial adjudication, they are all confirming that the behavior of petrochemical alteration of invoices should not be treated as the crime of falsely opening VAT special invoices. Parties facing more than ten years or even life imprisonment due to wrongful conviction or heavy sentence should actively seek fair justice through appeals, and the people's courts should also take up the responsibility to take the initiative to carry out special review and supervision of historical cases, correct the mistakes in conviction and sentence, and let each individual case reflect the light of justice.Nov. 11, 2024, 10:57 a.m.
1908Views
