In recent years, as the country continues to promote structural reform of the supply side of logistics, and promote the logistics and transportation industry "cost reduction and efficiency", the logistics and transportation industry has emerged as a new mode of transportation, such as car-free transport and network freight platform, which relies on the mobile Internet and other technologies to build a logistics information platform to effectively improve the efficiency of the transportation organization, and has been welcomed by the market. The market is welcome. However, at the same time, some network freight platform enterprises deviated from the business track, using the tax policy given by the state, false purchase of refined oil, ETC invoices to offset the input wantonly to the downstream enterprises of false invoicing, the main body involved in the case was ultimately convicted and sentenced by the court for the crime of false opening of VAT invoices or the crime of illegal sale of special invoices. As the dust settles on the suspected false invoicing case of the network platform enterprise, what kind of tax administrative risks will the related invoiced enterprises face and how should they respond? This article is intended to reveal and provide a brief response idea for the invoiced enterprises.

It is common in practice for upstream suppliers to escape and lose contact with each other, to be recognized as non-normal households, and to be characterized as false invoicing, etc. The invoices obtained by downstream enterprises receiving invoices are usually recognized as abnormal value-added tax deduction vouchers (hereinafter referred to as abnormal vouchers), and they are faced with the problems of input reversal and back tax payment. This paper analyzes the key points of the application for verification of abnormal vouchers from the scope of identification of abnormal vouchers and puts forward risk prevention and control suggestions for readers' reference.

In the wave of digitization, the flexible labor industry is developing rapidly, but tax compliance risks are also following. Recently, a flexible labor platform's tax financing business has been transferred to the public security for suspected false VAT invoices. This article takes this as an example and discusses whether the platform enterprise constitutes "issuing invoices in good faith and accepting invoices in bad faith", as well as the definition of the responsibility of sales staff, aiming to provide professional legal analysis and advice for flexible labor platforms and their employees when they face tax risks. The purpose of this article is to provide professional legal analysis and suggestions for flexible labor platforms and their employees when they face tax risks.

High-tech enterprises are the state's key support for enterprises, not only can enjoy the enterprise income tax rate of 15% preferential tax rate, can also enjoy the loss carry-forward years to extend the tax incentives, the enterprise's technical staff to obtain the transformation of scientific and technological achievements of the equity awards can also enjoy the policy of installment payment of personal tax. This year, many high-tech enterprises to identify institutions to increase the supervision of high-tech enterprise qualification, issued one after another to cancel the high-tech enterprise qualification announcement, for enterprises sounded the alarm. In practice, what circumstances will be canceled high-tech enterprise qualification, what kind of tax risk enterprises face? This article is intended to reveal and provide ideas for prevention and response.

After the introduction of the new judicial interpretation of the Supreme Law and the Supreme Prosecutor's Office (Legal Interpretation [2024] No. 4), there are cases in judicial practice in which the crime of falsely issuing special invoices has been reclassified as the crime of illegal sale, which in turn triggered a heated discussion on the application of the crime of illegal sale of special invoices for value-added tax (VAT). In the author's opinion, from the perspective of the historical origin and legislative background of the crime of illegal sale of VAT invoices, the object of the crime only includes blank VAT invoices, and the legal interest infringed by the crime is the franchise of invoices, which cannot be simply understood as illegal sale of false invoices by charging the invoicing fee, and the undue enlargement of the application of the crime should be guarded against, or it will be contrary to the spirit of the Supreme Court and Supreme Prosecutor's restriction of the circle of crimes, and will cause confusion in the criminal law system.

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.

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.

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.