Editor's note: the national unified market is an important pillar indispensable to the construction of the new development pattern of the double cycle, 2022 ‘the CPC Central Committee State Council on accelerating the construction of the national unified market of the opinion’ put forward to ‘accelerate the clean-up and abolition of various regulations and practices that impede the unified market and fair competition’, ‘improve the fair competition review system’. improve the fair competition review system". With the implementation of the ‘Fair Competition Review Regulations’ and its implementation rules, the financial incentives and subsidies given by local governments in the process of attracting investments in the past have faced questions about their legitimacy and have been gradually cleaned up. Some special industries rely heavily on such local policies, and once they lose the incentives and subsidies, they cannot operate. For example, some with social welfare nature of the business, such as the recycling of low-value resources, this is not profitable, without government subsidies, private enterprises will not participate. Another example is the network freight transport discussed in this paper, which has to rely on incentives and subsidies to survive because of the inherently heavy tax burden. With the abolition of local policies, the national unified market background of the network freight industry will go?

Editor's Note: On June 20, the State Council's ‘Regulations on Tax-Related Information Reporting by Internet Platform Enterprises’ was announced and came into effect, providing a clear definition of ‘Internet platform enterprises’, ‘e-commerce platform operators’ and ‘other organisations providing network business premises, transaction aggregation, information dissemination and other profit-making services for network trading activities’. The ‘e-commerce platform operator’ and ‘other organisations providing network business premises, transaction aggregation, information dissemination and other for-profit services for network trading activities’ are included, especially the latter with a broader scope. However, some emerging businesses are still controversial as to whether they are ‘Internet platform enterprises’. On 30 June, the State Administration of Taxation (SAT) issued the Announcement on Matters Relating to the Reporting of Tax-Related Information by Internet Platform Enterprises (No. 15 of 2025) and the Announcement on Matters Relating to the Reporting of Tax-Related Information by Internet Platform Enterprises (No. 16 of 2025), and Announcement No. 15 explicitly lists seven types of enterprises as belonging to the scope of ‘Internet platform enterprises’. "The controversy has been settled. Among them, flexible labour platforms are listed. Circular No. 15 makes detailed provisions on the scope, content, time and manner of reporting tax-related information by Internet platform enterprises and the handling of failure to report in accordance with the regulations, while Circular No. 16 focuses on the scenarios of employees obtaining labour remuneration or service income from Internet platform enterprises, optimises the withholding and prepayment method of personal tax on income from labour remuneration, and refines the relevant provisions on the declaration of value-added tax (VAT) and surcharge on behalf of the employees. Against this background, flexible labour platforms are facing profound changes, and the industry may face a ‘reshuffle’.

Editor's note: Recently, many local tax bureaus have investigated and dealt with multiple cases of tax intermediaries. Tax intermediaries engage in tax planning through illegal methods such as concealing income and issuing false invoices. The 2024 China Tax Annual Report released by the State Administration of Taxation clearly pointed out the need to strengthen supervision of tax-related professional service agencies and enhance comprehensive governance of illegal and irregular behaviors of tax-related intermediaries. It can be seen that the state maintains a high-pressure situation on the illegal and irregular behavior of tax-related intermediaries, and the regulatory efforts have not decreased at all. Therefore, for practitioners in this industry, it is urgent to regulate their professional behavior and strengthen tax compliance. Based on this, this article will combine some cases to analyze the tax risks faced by tax intermediaries.

Editor's Note: This article takes the case of Wenzhou Tax Bureau applying for the bankruptcy liquidation of Company A as an entry point, analyzes the tax-enterprise conflicts in the dilemma of tax arrears execution, and further discusses the rules and values of tax write-off in the bankruptcy process. It aims to provide practical ideas and methods for enterprises and tax authorities to address tax difficulties, and promote the benign exit of market entities and optimal allocation of resources.

Editor's Note: The farmland occupation tax is a tax levied on units and individuals that occupy farmland to build buildings and structures or engage in non-agricultural construction. As a "small tax", in practice, many enterprises ignore the tax obligation of farmland occupation tax, or fail to accurately define the tax basis and the time when the tax obligation occurs, which leads to the risk of tax payment, late payment and even qualitative tax evasion. Based on the current supervision situation of farmland occupation tax, this paper analyzes the common tax-related risks of farmland occupation tax, and suggests the matters that should be focused on farmland occupation tax for readers' reference.

Editor's note: The State Council's General Office issued the "Guiding Opinions on Comprehensive Implementation of the Administrative Law Enforcement Disclosure System, the Whole Process Record System of Law Enforcement, and the Major Law Enforcement Decision Legal Review System" (Guobanfa [2018] No. 118), which clearly states that when implementing law enforcement actions, the rights and obligations of the parties must be informed to the parties. Based on this, when tax authorities implement enforcement actions such as ordering rectification within a time limit, should they ensure the rights of taxpayers to make statements and defenses if there is no explicit legal provision? This article will analyze specific cases.

The Announcement of the State Administration of Taxation on the Issuance of Measures for the Administration of Pre-tax Deduction Vouchers for Enterprise Income Tax (SAT Announcement No. 28 of 2018) establishes the basic principle that non-compliant external vouchers shall not be used as pre-tax deduction vouchers, and at the same time stipulates two avenues of relief, namely, to reissue or exchange external compliant vouchers, and where reissuance or exchange is not possible for special reasons, to provide relevant information to confirm that the expenditures are Authenticity. If an enterprise obtains false invoices and cannot reissue or exchange the invoices when it has real business expenditures, how should it understand and apply Article 14 of Announcement No. 28 to strive for pre-tax deduction? Based on this, this case is intended to analyze the article in conjunction with a case for the reference of enterprises in similar cases. How to seek pre-tax deduction for obtaining false invoices that cannot be reissued or exchanged?

In M&A and reorganization, the use of partnership structure to implement equity transfer is a common operation, and its tax treatment follows the principle of "share first, tax later". In the past, it was common to use this structure for tax planning. Starting from 2022, according to the Announcement on the Administration of Individual Income Tax Collection on Income from Equity Investments (Announcement No. 41 of the Ministry of Finance and the State Administration of Taxation of 2021), equity investment partnerships have been subject to the full application of checking and collection of income tax. This article reveals, through a case study, the risks and coping strategies faced by enterprises encountering false tax declarations by "black intermediaries" in the context of M&A under this policy, with the aim of alerting taxpayers and intermediaries to pay attention to tax compliance and avoiding losses due to irregularities in operation.