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.

In order to solve the problem of ‘source tickets’, a large number of platform enterprises have appeared in the transport, human resources, medicine, renewable resources, non-ferrous metals and other industries, and these platform enterprises, due to the high tax burden, need to rely on the fiscal refund policy to carry out their operations, and obtain the fiscal refund is usually related to the taxes paid in the course of their operations. However, due to the intangible nature of the services provided by the platform enterprises in the transport, human resources and pharmaceutical industries, the platform enterprises in the renewable resources and non-ferrous metals industries have a long trade chain, and the enterprises do not participate in transport, etc., the business authenticity of these platform enterprises is often questioned by the judicial authorities, which in turn leads to the risk of false invoicing, and it has become a difficult problem in the practice of how to evaluate the financial rebates obtained from the taxes paid by the enterprises due to the false invoicing. How to evaluate the financial rebate obtained from the tax paid by the false invoices has also become a difficult problem in practice. In the past, the judicial authorities usually determined that the enterprises used the financial rebate as a tool for profit-making through false invoicing and only pursued the responsibility for the crime of false invoicing of VAT special-purpose invoices. However, some cases now show a different logic of conviction, and the judicial authorities have started to prosecute and adjudicate on the crimes of fraud and false VAT invoices or illegal sale of VAT invoices, which has steeply increased the criminal risk of the platform enterprises. How should they respond to the criminal charge of fraud? This article intends to explore.

Recently, through a special tax information exchange between China and the United States, China's tax authority investigated a case of a company evading corporate income tax by fabricating overseas equity transactions and falsely reporting equity investment losses. The tax authorities have recovered more than 10 million yuan of corporate income tax that the enterprise evaded, and imposed a fine of 0.5 times the amount of underpaid tax on the enterprise. In recent years, the act of evading taxes through overseas asset allocation has not only received attention from international tax management cooperation, but also been a focus of inspection by China's tax authorities. This article combines a tax bureau disclosure case to share the current situation of tax information exchange practices between China and the United States, and combines the dynamic of tax inspections on high net worth individuals in China's taxation sy

The Decision of the Central Committee of the Communist Party of China on Further Comprehensively Deepening Reform and Promoting Chinese Modernisation, adopted at the Third Plenary Session of the Twentieth Central Committee of the CPC, stresses the need to improve the system of two-way convergence between administrative and criminal penalties. The system of two-way convergence of administrative and criminal penalties (hereinafter referred to as "convergence of execution and punishment") includes both forward and reverse convergence. The linkage between administrative and criminal penalties is particularly important in the tax-related field. Crimes against tax collection and management are typical administrative offences, which require administrative qualification before discussing criminal offences and misdemeanours. Therefore, it is of great significance to fight for a favourable characterisation in administrative procedures such as tax audit to prevent the risk of criminal liability. In this paper, from the analysis of the connotation of the system of linkage between the execution and punishment, we analyse the significance of administrative risk prevention and control of taxation in the prevention of criminal risk for the reference of the readers.

Recently, Hubei Provincial Tax Bureau issued a penalty announcement, the basic case of the announcement of the case is that Zhang Mou sold a batch of leather to enterprise A. However, because Zhang Mou did not apply for tax registration, he could not issue invoices, therefore, Zhang Mou negotiated with the legal representative of enterprise A, so that Zhang Mou entrusted his friend's enterprises B and C to issue VAT invoices to enterprise A. During the period from January 2020 to August 2023, the Enterprise A accepted a total of 235 invoices from B and C, with a total price and tax of more than 25.23 million yuan and a tax amount of more than 2.9 million yuan, all of which were deducted by Enterprise A after receiving the invoices. All of the above 235 invoices were recognized as false invoices by the competent tax authorities of enterprises B and C. Enterprise A, as the recipient of the invoices, was recognized as tax evasion, and was required to make up for the underpayment of tax totaling more than RMB 3,040,000, and was imposed a penalty of 50% of the underpayment of tax, which amounted to more than RMB 4,560,000 in total.

Tax forensics, which sounds like the "Sherlock Holmes" of the tax world, is actually a rigorous and specialized field. It involves tax experts examining, identifying and judging tax issues in court proceedings and providing authoritative appraisal opinions. An objective, fair and scientific judicial appraisal report is like a key to solving tax disputes, which is very important for safeguarding the fairness and justice of criminal law, tax law and the legitimate rights and interests of the parties concerned.

In March this year, the Supreme Court and the Supreme Prosecutor jointly issued the Interpretation of Several Issues Concerning the Application of Law in Handling Criminal Cases of Endangering Tax Collection and Administration (Legal Interpretation [2024] No. 4, hereinafter referred to as the Interpretation). The following month, the Supreme Court, the Supreme Prosecutor of the relevant judges, prosecutors were written on the Interpretation of the understanding and application of the Interpretation of which the distinction between the crime of false VAT invoicing and the crime of illegal sale of VAT invoices triggered a controversy, but also affects the direction of the practical decision, a number of cases were re-sentenced to the crime of illegal sale of VAT invoices. I learned that, following the case of Zhejiang Shen's Provincial Logistics, the case of false VAT invoicing of a network freight platform in Sichuan was also settled, and the Offense of false VAT invoicing was re-sentenced to the Offense of illegal sale of VAT invoices, and the two main culprits were sentenced to more than ten years. This article takes this as an entry point to discuss whether it is appropriate to re-sentence this kind of case for platform enterprises and analyze how the “activation” of the crime of illegal sale of VAT invoices will affect the development of platform enterprises in practice.

At present, the capacity indicator has become a necessary condition for steel enterprises to carry out construction projects, and China's capacity replacement activities are more active. Recently, the author received a steel production enterprise consulting, the local tax authorities believe that the enterprise in 2019 to retreat from the city relocation in the capacity replacement should be regarded as sales, requiring the enterprise to make up for the value-added tax, urban construction tax, education surcharges, local education surcharges and enterprise income tax totaling hundreds of millions of dollars. In the author's view, the steel production capacity indicator belongs to the administrative license qualification or intangible asset is controversial, whether the capacity replacement activity belongs to the scope of value-added tax and enterprise income tax also needs to be analyzed on a case-by-case basis. Taxation should be in line with the principle of substantive taxation and the principle of tax law, and the taxability of the act of production capacity removal should be judged on the basis of accurately grasping the legal nature of the iron and steel production capacity indexes and the nature of the production capacity replacement activities, and combining with the various elements of the tax entities stipulated in the tax law.