-
Cross-border e-commerce companies were pursued by the U.S. tax authorities for $2.37 million, how to make good tax compliance at home and abroad?
Sept. 25, 2024, 9:54 a.m.
1620Views
-
Overstatement of low-value product is not necessarily equal to tax fraud, case analysis of the core elements of the crime of fraudulent export tax rebates
Aug. 22, 2024, 10:26 a.m.
1908Views
-
Industry Insight: Why agricultural products are repeatedly involved in fraudulent export tax rebates, 5 major risks in one article inventory
With the release of the “two high” tax-related judicial interpretations, as well as the Supreme Prosecutor in conjunction with the Ministry of Public Security and other departments jointly issued the “handling of the use of agricultural products export tax fraud criminal cases joint meeting minutes”, the current export enterprises due to the acquisition of agricultural products invoices false open, high open, open, fill in the list of errors and other factors outbreak of the risk of tax fraud is increasingly high! . However, due to the decentralized nature of agricultural production and the characteristic of “self-invoicing and self-counterbalancing” of agricultural products purchase invoices, the phenomenon of non-compliance and mis-invoicing is not uncommon in practice. In order to deeply analyze the mode of agricultural export industry and its key points of defense, this article will take the case as the entry point, deeply analyze two common export modes and their risks, and give suggestions to effectively reduce the tax-related risks according to the previous case experience.Aug. 22, 2024, 10:08 a.m.
1273Views
-
Case study: “false self-operation real agent" model is suspected of tax fraud, foreign trade enterprises how to resolve criminal liability
Editor's Note: In the context of globalized trade, Chinese foreign trade enterprises are facing a complex and changing legal environment. With the economic downturn, "false self-operation real agent" model is still a prohibited illegal behavior. This model not only touches the bottom line of export tax rebate compliance, but also easily triggers the criminal risk of tax fraud. This article discusses the legal logic behind this mode through the analysis of a recent case and interpretation of judicial interpretation, and analyzes how the foreign trade enterprises involved in the case can actively use the latest judicial interpretation to defend themselves and strive for the best results.July 15, 2024, 11:34 a.m.
1408Views
-
"Fake self-management, real agent" is characterized as tax fraud penalty, foreign trade industry, three major traps need to pay attention to!
Recently, China Taxation News published an article entitled "The sharp sword is high to deal with iron cases, so that the "false self-employment, real agent" tax fraud has nothing to hide". In the article, Company Z was found to have subjective fault by tax authorities and three judicial organs for implementing the behavior of "fake self-employment and real agency", which in turn constituted tax fraud. In the author's opinion, this viewpoint is inappropriate, based on which, this article starts from the practice case, whether the implementation of "fake self-employment, real agency" is equivalent to tax fraud? The subjective element of tax fraud at the level of administrative penalty is "knowledge" or "subjective fault" to analyze, and then warn the foreign trade enterprises to be alert to the risk of passive involvement in tax fraud in conducting business for readers' reference.April 28, 2024, 5:23 p.m.
1396Views
-
The Ministry of Public Security of the Supreme Prosecutor's Office has formulated the minutes of the meeting on tax fraud on agricultural products, how to control the risk of agricultural export enter
At the conference of the judicial interpretation on criminal cases endangering tax collection and management issued by the two high authorities, the relevant leaders of the Supreme Prosecutor's Office suggested that agricultural products have always been the industry that the Supreme Prosecutor's Office is concerned about, and that it has jointly issued the minutes of the meeting on the criminal cases of tax fraud using agricultural products exported with the Ministry of Public Security. As an important member of the Eight Sectors' Working Mechanism for Jointly Combating Tax-Related Crimes, such a statement by the Supreme Prosecutor indicates that the supervision of agricultural products will be increasingly strengthened. Cases of tax fraud on agricultural products have also broken out one after another. In view of this, this article analyses the risk points of agricultural products export and puts forward relevant compliance suggestions for the benefit of readers.April 1, 2024, 10:40 a.m.
1610Views
-
A company in Fujian tea export tax fraud 26 million, why agricultural products are repeatedly involved in fraudulent export tax rebates?
Among the cases of fraudulent export tax rebates, agricultural products are always a topic that cannot be avoided. Recently, there has been an outbreak of a number of export enterprises due to the issue of agricultural products, characterized as fraudulent export tax rebates, and even be transferred to the public security organs to pursue criminal responsibility. Among them, the risk has always erupted around the acquisition of agricultural products invoice. In practice, there are a number of acquiring enterprises did not fill out the invoice information in a compliant manner, resulting in the acquisition of agricultural products invoices were recognized as fraudulent, and ultimately implicated in the export enterprises. To this end, this case cuts through a case of fraudulent export tax rebates, analyzing the causes of agricultural products repeatedly involved in tax fraud risk and its response to the readers.Feb. 4, 2024, 11:43 a.m.
1835Views
-
Foreign exchange clues led to a huge tax fraud case, the seven ministries and commissions should do a good job of tax refund compliance in the context of the normalization of the crackdown on tax frau
Recently, the Supreme Prosecutor and the State Administration of Foreign Exchange (SAFE) jointly released typical cases of punishing crimes involving foreign exchange. Among them, two cases were related to cheating export tax rebates through illegal trading of foreign exchange. In practice, the case-handling authorities in the fight against underground money changers in foreign exchange transactions found tax fraud clues, and then realize the whole chain to combat crime. Illegal trading of foreign exchange as a key link in the fraudulent export tax rebates for the domestic and foreign capital cycle provides support, disrupting the economic order, but does not necessarily deduce that the provision of foreign exchange to help constitute the crime of tax fraud. In view of this, this paper analyzes why the foreign exchange information abnormality has become the trigger for the outbreak of tax fraud cases from the two tax fraud cases announced, and puts forward the key points of defense for the readers' reference.Jan. 3, 2024, 5:35 p.m.
1688Views
-
Precedent Analysis: How to determine the amount of tax cheated in the crime of fraudulent export tax drawback?
The means to make the declared value of goods higher than their actual value by fraud has long been regarded as a typical behavior of defrauding export tax drawbacks because it obtains more national export tax drawbacks fraudulently. However, if the crime of fraudulent export tax drawback is identified as a consequential offense, it must be accomplished by the realization of result of the constitutive requirement, that is, the perpetrator must actually obtain the benefits of the fraudulent tax drawback. In practice, in some cases, the amount of tax fraud is determined based on the amount of tax refund applied by taxpayers, which is contrary to the purpose of Article 204. The Criminal Judgment [(2017)Qiong Xing Zhong No.60] of Hainan Provincial Higher people’s court adjudicated that the amount of tax fraud must be analyzed in combination with the authenticity of the exported goods and the tax payment situation, and the amount of tax fraud cannot be determined only by the amount of tax refund, which has established a good precedent rule for clarifying the constitutive requirement of the crime of tax fraud. Through the in-depth analysis of this case, this article hopes to provide suggestions for the majority of foreign trade enterprises.Dec. 1, 2023, 5:58 p.m.
1806Views
-
470 million yuan of golden ticket case exposed: false opening, tax cheating the whole chain fell to ring the alarm bells
Although some of the gold in our country is used in the field of production, but into the private collection is more, and due to the small demand for personal invoices, especially VAT invoices, resulting in the seller does not open the invoices of the situation is more common, which has brought about the problem of the "gold ticket" false opening. This problem was more frequent in 2014 and 15, and in the first half of 2015, the State Administration of Taxation (SAT) and the Ministry of Public Security (MPS) jointly issued the "Notice on the Special Action to Combat the Illegal and Criminal Actions of Fraudulently Issuing VAT Special Purpose Invoices by Using Gold Transactions" as well as a list of the relevant suspected enterprises, and cracked down a number of cases of fraudulent issuance of gold invoices, which effectively curbed the illegal and criminal activities. To this day, gold ticket fraudulent tax fraud still occurs from time to time, repeated. A few days ago, CCTV.com, Xinhua.com and other media released a news report on a typical gold ticket fraudulent tax cases, it is worthwhile for the majority of enterprises to take warning.Nov. 26, 2023, 9:06 p.m.
1770Views
