Due to the late establishment of China's modern tax law system, a large number of enterprises, especially private enterprises, lack the necessary understanding of tax compliance, so tax-related crimes have also become a "roadblock" that impedes the development of private enterprises, and many entities have been sentenced to criminal penalties for suspected tax evasion and fraudulent invoicing.2022 Since April 22, the compliance reform for case-related enterprises led by the Supreme People's Procuratorate has been rolled out nationwide and has achieved good results in practice. Since April 2022, compliance reforms led by the Supreme People's Procuratorate for enterprises involved in tax evasion have been rolled out nationwide and have achieved good results in practice. By handling a number of cases involving compliance reforms, we have noticed that the previous compliance reforms led by the procuratorate had some problems in practice due to the lack of court involvement: 1. Procuratorial authorities only have a single way of closing cases with "relative non-prosecution", and do not easily carry out compliance reforms for felonies that may be sentenced to more than 10 years of imprisonment. Due to the high penalty for the crime of false VAT invoicing, it is impossible to carry out compliance, which is not conducive to saving the real enterprises. 2. The period of review and prosecution stage by the procuratorial authorities is too short, and there are cases in which the enterprises involved in the case did not file compliance applications in time, or the enterprises could not complete the rectification within the period, so they can only resort to the court in the end. 3. At the trial stage, the court lacks a policy basis for applying to the enterprise's willingness to file a compliance rectification application, and to the sentencing recommendation of the prosecuting authority based on the compliance rectification circumstance that breaks the statutory sentence or suspended sentence. At present, the extension of criminal compliance to the trial stage will strive to solve the above problems, which is conducive to saving the real enterprises. In practice, courts have already issued "exemption from criminal punishment" sentences through compliance at the trial stage. It should be noted that there are some unique problems for enterprises in tax-related crimes, which need to be further refined in the reform. This paper first summarizes and analyzes the current pilot policy, and then interprets the current pilot from the perspective of how court involvement in compliance differs from that of the prosecutor's office.

The change of "limited liability company" to "partnership" is a common structural arrangement for enterprises to implement equity incentives and build employee shareholding platform. Since November 2022, tax authorities in many places have been checking the failure to liquidate the "company to partnership" process. Recently, the news that an internet financial data service company faced a huge amount of back tax due to the failure to liquidate the tax in the change of organization form of its shareholding platform triggered the heated discussion on the compliance issue of "company to partnership" once again. The recent news of an Internet financial data service company facing a huge tax reimbursement for failing to clear the tax in the organizational form of its shareholding platform has once again triggered a heated debate on the compliance issue of "company to partnership". Does "company to partnership" require liquidation in business and taxation, and does the tax authority have the right to recover the unpaid tax in the process of change of organization form, and from whom should the tax authority recover the tax? This article will discuss and analyze the above issues for reference.

According to the provisions of the Criminal Law and relevant judicial interpretations, false invoicing of VAT includes four modes of behavior: false invoicing for others, false invoicing for oneself, letting others false invoicing for oneself, and introducing others to false invoicing. However, in specific cases, are the invoicing party and the invoiced party necessarily guilty of the same crime? Why some cases in the invoicing party constitutes false opening, but the invoiced party does not constitute false opening? This article discusses the responsibility determination of different subjects in the behavior of false invoicing of VAT special purpose invoices through two corresponding cases of the invoicing party and the invoiced party, as well as how to prevent the risk of false invoicing in the daily transactions of the invoiced enterprises in practice for the readers' reference.

In recent years, the regulation of personal income tax has continued to generate heated discussions, and has gradually developed into a troika of VAT, corporate tax and personal tax. Among them, the personal income tax of high net worth individuals has become a key concern of the state. HNWIs are under heavy tax pressure and have sufficient resources to assist them in tax planning, but in a time of tightening regulations, such "planning" may lead to huge tax risks. The purpose of this article is to shed light on the tax risks that HNWIs may be exposed to, for the benefit of the readers.

"Everything has a beginning and an end" and the functioning of a business is no exception. Bankruptcy is a way for enterprises to liquidate and withdraw from the market. The legal bankruptcy procedures for enterprises to deal with their debts and liabilities in a compliant manner will help them to play the role of the market in the allocation of resources and better adjust their industrial structure. Taxation issues are a major difficulty in bankruptcy proceedings, which, if not dealt with effectively, will affect the conduct of bankruptcy proceedings and jeopardize the interests of creditors. As there is no clear provision in the existing high-level laws and regulations, the tax-related problems in bankruptcy have been dealt with differently in practice for a long time, and there is a big controversy. This paper intends to discuss the handling of tax arrears found by the tax authorities at different stages of enterprise bankruptcy as an entry point for reference.

SMEs are waiting for recovery, tax compliance should not be ignored After three years of epidemic, China's economy has shown a faster recovery trend since this year. According to the data recently released by Wang Jun, Director General of the General Administration of Taxation, the sales revenue of enterprises in the first quarter of this year has increased by 4.7% year-on-year, of which the purchase amount in March has increased by 14.1% year-on-year, and the sale of enterprises has also had a higher growth. It can be said that a large number of small, medium and micro enterprises are in the process of recovery in the "post epidemic" era and will usher in a phase of rapid development as the economy picks up, with an increase in the number of businesses, increased performance, and sufficient corporate capital flow. ......

In order to encourage mass entrepreneurship and innovation, and promote economic upgrading and development, enterprises in line with the provisions of the Administrative Measures for the Recognition of High-tech Enterprises are able to enjoy the enterprise income tax rate of 15% type of concessions, and at the same time, enjoy the extension of the number of years of loss carry-forward and other tax incentives. In recent years, a number of high-tech enterprise certification bodies to strengthen the supervision and management of high-tech enterprise qualification, has issued a number of cancellation of high-tech enterprise qualification announcements, enterprises face the risk of paying back taxes and late fees or even tax evasion. In this paper, from the identification requirements of high-tech enterprises, we list the common cases of high-tech qualification being canceled in practice, in order to suggest the risk for readers' reference.

China's laws, regulations and judicial interpretations have not made clear provisions on the judicial auction after the abortive auction against the debt in kind link tax issues, the applicant accepts the debt in kind, its legal status is equivalent to the buyer. In accordance with the provisions of the tax law, all kinds of taxes have legal taxpayers, but in practice, the executor usually insolvency, no incentive to cooperate with the collection of taxes and fees, taking into account the problem of tax collection, part of the court usually ruled by the applicant to bear the relevant taxes and fees, or inheritance of auction notices in the tax provisions for processing. In this paper, the tax in judicial auction as an entry point, analyze the judicial auction after the abortive auction in kind against the debt link tax situation and rationality, for readers' reference.