Since the implementation of the judicial interpretations on tax-related crimes issued by the Supreme People’s Court and the Supreme People’s Procuratorate (hereinafter referred to as "the two Supreme Judicial Organs"), the applicable boundaries between the Crime of Falsely Issuing Special VAT Invoices, the Crime of Illegally Selling Special VAT Invoices, and the Crime of Tax Evasion have been subject to ongoing disputes, often leading to confusion in practical determination of charges. The key to clarifying the application of these charges lies in identifying which function of the invoice the perpetrator actually exploited. In accordance with the spirit of the judicial interpretations of the two Supreme Judicial Organs, the Crime of Falsely Issuing Special VAT Invoices applies only when the VAT deduction function of the invoice is utilized; if other record-keeping functions of the invoice are exploited, this crime is not constituted. This article takes a case of a petrochemical enterprise evading taxes by reselling refined oil inventory data as an example, and analyzes the differences and application rules among the three crimes from the perspectives of legislative intent, protection of legal interests, and constitutive elements, aiming to provide useful references for tax-related criminal defense.

Preferential tax and fee policies play an important role in encouraging enterprise innovation, promoting regional coordinated development and releasing the vitality of economic development. Whether it is tax rate preference, tax base preference or tax amount preference, there are strict application scope and conditions. At present, in practice, some enterprises cheat to enjoy tax benefits by means of fictitious business, split income, false reporting materials, etc., which leads to the risk of tax evasion and false opening. In tax collection and management, in recent years, tax authorities in many places have strictly investigated the illegal acts of defrauding and enjoying tax concessions. According to the data of State Taxation Administration of The People's Republic of China, during the "14th Five-Year Plan" period, the national tax authorities have investigated and dealt with 21,800 cases of defrauding and illegally enjoying tax concessions, and collected 26.9 billion yuan in taxes. Based on the case disclosed by State Taxation Administration of The People's Republic of China, this paper analyzes the compliance points that enterprises should pay attention to when applying preferential tax and fee policies under the current collection and management situation.

Recently, the State Council issued and implemented the "Regulations on the Submission of Tax-related Information by Internet Platform Enterprises" (hereinafter referred to as the "Regulations"), and the State Administration of Taxation also issued corresponding supporting announcements. The new regulations require internet platform companies to submit tax-related information of platform operators to the tax authorities within the prescribed time limit and content. On the one hand, the implementation of the new regulations enhances the ability of tax authorities to investigate and deal with tax evasion by e-commerce companies. On the other hand, against the backdrop of "tax governance with data" becoming the core trend of tax governance, the implementation of the new regulations also means that e-commerce companies are facing new tax compliance challenges. Based on this, this article will discuss the impact of the new regulations on tax authorities and e-commerce enterprises in conjunction with the "Regulations on the Submission of Tax-related Information by Internet Platform Enterprises" and its supporting announcements.

Editor's Note: The policy of "reverse invoicing" has been implemented for more than a year. According to the latest statistics of State Taxation Administration of The People's Republic of China, by the end of June this year, there were 13,300 resource recycling enterprises "reverse invoicing" to 1.67 million natural persons, with an invoicing amount of 515.2 billion yuan and 5.11 million copies. The policy of "reverse invoicing" provides a solution to the problem of missing the first invoice in the renewable resources industry. Before the introduction of "reverse invoicing", most resource recycling enterprises accounted for the income tax deduction with self-made vouchers. Recently, some local tax authorities require enterprises to adjust the tax payment for the self-made voucher business in the past, or require enterprises to adjust the income tax in full, or check it with the taxable income rate, and even characterize the invoices issued by enterprises as abnormal vouchers because they have not paid the income tax on the self-made vouchers, which has an impact on the input deduction of all downstream links. Based on the provisions of the tax law and the actual situation of the industry, this paper discusses the self-made vouchers of resource recycling enterprises before the implementation of "reverse invoicing" for readers' reference.

Editor's Note: Recently, the Ministry of Finance and the State Taxation Administration released the "Implementation Regulations of the Value-Added Tax Law (Draft for Comments)" and solicited public opinions. The formulation of the Implementation Regulations of the Value-Added Tax Law is of great significance to the new "Value-Added Tax Law" which will come into force on January 1, 2026, as it will establish a new, complementary and interconnected value-added tax system. The currently published Draft for Comments on the Implementation Regulations generally retains the existing specific value-added tax rules but also contains many important changes. This article will focus on analyzing these nine important changes in the Draft for Comments, aiming to help taxpayers understand the situation and impact of these policy adjustments and attach importance to value-added tax compliance.

Editor's Note: Against the backdrop of building a unified national market, policies like fiscal rebates have been explicitly prohibited and gradually phased out, impacting the online freight industry which relied on such policy benefits. Coupled with the introduction of internet platform information reporting requirements, platforms now face higher compliance costs to adapt. Additionally, specialized campaigns targeting "illegal fuel stations" have severely hit platforms relying on non-compliant fuel invoices for VAT input deductions. Many online freight platforms face existential challenges, with some raising commission rates to offset rising operational and tax compliance costs. Facing these changes, what key tax compliance points should online freight platforms prioritize? This article provides a brief discussion.

Editor's note: In practice, due to the inability of network anchors to issue invoices to network live streaming companies (MCN companies), some MCN companies use consumer recharge information on live streaming platforms to offset the corresponding tax burden costs. Obtain special VAT invoices for the sales of virtual goods and services from the live streaming platform for input deduction. This article will analyze the tax risks and legal responsibilities of MCN companies and live streaming platforms based on specific cases.

Editor's note: In practice, due to the inability of network anchors to issue invoices to network live streaming companies (MCN companies), some MCN companies use consumer recharge information on live streaming platforms to offset the corresponding tax burden costs. Obtain special VAT invoices for the sales of virtual goods and services from the live streaming platform for input deduction. This article will analyze the tax risks and legal responsibilities of MCN companies and live streaming platforms based on specific cases.