Editor's Note: Starting June 1, 2026, ten revised tax enforcement documents for inspections issued under Announcement No. 10 of 2026 by the State Administration of Taxation (SAT) will officially take effect. Following the 2024 amendments that aligned with the revised Administrative Reconsideration Law, this marks another significant update to the tax enforcement document system—advancing the standardization and normalization of tax inspection enforcement and adapting to new requirements for administrative inspections. Unlike the 2024 revision, this round focuses specifically on inspection-type documents. This article analyzes the key changes and highlights from the perspective of tax attorneys, and identifies critical practical considerations for businesses.

Editor's Note:Recently, many Chinese tax residents have received pop-up notifications on their Individual Income Tax (IIT) APP. The tax authorities, through big data analysis, identified that they may have derived income from outside China during the selected tax year and reminded them to declare foreign-sourced income in accordance with the law when handling the comprehensive income final settlement. This pop-up notification has once again sparked widespread attention among Chinese tax residents regarding the Common Reporting Standard (CRS). In view of this, this article starts by observing the collection and management environment for foreign-sourced income, sorts out the evolution process and latest implementation progress of CRS, with a view to providing useful suggestions for tax compliance of Chinese tax residents.

Editor's Note: Recently, A-share listed companies have intensively disclosed tax repayment announcements, drawing high attention from the capital market. According to incomplete statistics, as of the end of April, nearly 60 listed companies had issued tax repayment announcements with a total tax repayment amount exceeding 3.5 billion yuan. The concentrated tax repayment by listed companies is not an isolated occasional tax-related incident, but a combined outcome of the implementation of new tax collection and administration policies, intensified normalized supervision, and accumulated historical tax-related risks of enterprises. Based on the public tax repayment announcements of listed companies, this paper analyzes from four dimensions: typical case studies, tax supervision environment, main manifestations of tax-related risks, and tax compliance management suggestions, to provide references for all market participants to strengthen tax compliance management.

Editor’s Note: In the chain-based collection and administration system of value-added tax (VAT), the right to deduct input VAT is one of the most fundamental tax rights of buyer enterprises. In practice, however, some seller enterprises fail to fulfill their tax declaration obligations after issuing special VAT invoices and subsequently flee and become untraceable. The invoices they issued are classified as abnormal VAT deduction vouchers by tax authorities, forcing buyer enterprises to transfer out the input VAT they have lawfully deducted and suffer corresponding tax losses. This paper takes the case of (2019) Zhejiang 01 Civil Final Appeal No. 6876 as an entry point for analysis, so as to provide practical references for enterprises trapped in similar dilemmas.

On April 17, the State Taxation Administration publicly exposed eight tax evasion cases involving consumption tax investigated and handled by local tax authorities in recent years, six of which involved consumption tax evasion in the retail of gold jewelry. This sends a clear signal that the state is strengthening supervision over the gold jewelry industry and the consumption tax. In addition to consumption tax, the gold jewelry retail industry also faces significant tax risks in invoice management. This article analyzes the tax risks and preventive measures in respect of consumption tax on gold jewelry retail and invoice management for readers’ reference.

Recently, the State Taxation Administration publicly exposed eight consumption tax evasion cases investigated and handled by local tax authorities in recent years, covering sectors such as gold, silver and jewelry, liquor, and refined oil. The total supplementary taxes and fines amounted to nearly 100 million yuan, sending a signal that the state is strengthening tax supervision over consumption tax. Based on these eight cases, this article summarizes the methods used to evade consumption tax obligations and alerts corresponding tax risks for readers’ reference.

Editor’s Note：With the full implementation and in-depth operation of Golden Tax Phase IV, China’s tax administration has achieved a fundamental transformation from tax administration by invoices to tax governance by data, marking a new stage of data-driven tax governance, data penetration, and all-dimensional intelligent supervision. Relying on cross-departmental data interconnection and the collection of all tax-related information, combined with precise risk control models built on big data and artificial intelligence, tax authorities have achieved a leapfrog upgrade in their ability to monitor, verify, and issue early warnings for enterprise tax risks. Tax early warning indicators, as quantitative criteria for risk prompts, serve as the core basis for tax authorities to identify tax-related risks and push risk alerts, and also an important reference for taxpayers to conduct self-inspections and proactively prevent potential tax risks. This paper sorts out the common types of tax early warning indicators in practice, analyzes the causes of tax risks, and provides professional references for taxpayers to carry out tax compliance reviews.

Editor’s Note: When tax authorities conduct tax inspections on enterprises that engage in illegal activities such as off-book business operations and concealed income, they usually adopt the deemed collection method to assess and recover underpaid Corporate Income Tax (CIT) on the enterprises’ off-book income. During the defense and explanation process in response to such inspections, enterprises often have disputes and disagreements with tax authorities over issues including whether off-book income and book-recorded income should be taxed separately or deemed collectively for collection, whether taxable income increased upon tax inspection may be used to offset prior-year losses, and whether annual taxable income after inspection adjustment is eligible for preferential tax treatment for small and micro enterprises. Based on a specific case, this article analyzes these three difficult controversial issues.