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The 2024 Annual Work Conferences of Procuratorates and Courts deployed to deepen the reform of compliance of enterprises involved in cases, and the road to compliance in tax-related cases should be ta
Jan. 22, 2024, 10:18 a.m.
2279Views
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The State Council and the State Administration of Taxation 2024 first joint press conference disclosed four important information on the work of combating tax-related crime
Jan. 20, 2024, 10:09 a.m.
2039Views
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2024 National Audit Work Conference: strictly audit the “tax depression” and “illegal tax rebates” chaos in investment attracting
On January 11, 2024, National Audit Work Conference was held in Beijing, summarizing the audit work in 2023, then researching and deploying the key audit work in 2024. The conference required all levels of audit departments across the country to do a hard job in 6 aspects in 2024. Among the conference, it was firstly proposed that "(audit departments) need deeply revealed that some local governments, in the process of attracting investment, illegally introduced mini-policies, created tax depression and other problems; need seriously audit and deal with illegal tax rebates chaos.” As the main policy grasp of attracting investment, fiscal rewards and tax rebates have faced challenges in terms of rationality and legality in recent years. Some industries and new business models that rely heavily on fiscal rewards and tax rebates policies will be greatly affected. This article combines with the cases of illegal tax rebates disclosed by the audit and tax departments, revealing the tax risks in industries such as renewable resources, online freight transportation platform, online flexible employment platform, and investment attracting park.Jan. 17, 2024, 8:43 p.m.
2880Views
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Case Analysis: Should the tax paid be refunded after the taxable act has been revoked?
Article 51 of the Tax Administration Law stipulates that taxes paid by taxpayers in excess of the taxable amount shall be refunded immediately upon discovery by the tax authorities, and the Interpretation of the Tax Administration Law summarizes the circumstances of this article as "various reasons, such as incorrect understanding of the tax law, calculation error, wrong application of the tax rate, increase of the tax amount, or improper financial and technical processing". That is to say, the Tax Administration Law and its interpretation only provides for the refund of "tax paid by the taxpayer in excess of the taxable amount", which only covers the situation of overpayment of tax caused by the lack of legal basis from the beginning, and does not provide for the refund of overpayment of tax arising from the revocation of taxable acts and other circumstances. In practice, there are many disputes on whether the paid tax should be refunded after the taxable act is revoked. In this paper, the author will cite two cases to analyze the refund of paid tax after the taxable act is revoked for readers' reference.Dec. 25, 2023, 8:59 p.m.
2435Views
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The false acceptance of live platform invoices and foreign false openings were investigated, inventory of tax-related risks in the live broadcasting industry
In July this year, Fuzhou Municipal Tax Bureau served a Decision on Tax Treatment by way of announcement. The tax authorities determined that the company involved in the case obtained invoices from a company in Beijing to inflate the cost, and then violently invoiced to the outside world within a short period of time, and characterized the invoices issued by the company involved in the case as false invoicing. With the development of the Internet, the network live broadcasting industry has emerged, but some live broadcasting platforms, network anchors, MCN organizations and other subjects have not paid sufficient attention to tax compliance in the operation and development, resulting in a surge of tax-related risks. In view of this, this article takes the case as a starting point to analyze the tax-related risks of all parties in the live broadcast industry and puts forward tax compliance suggestions for readers' reference.Dec. 25, 2023, 9:27 a.m.
2155Views
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Two Departments Introduce New Regulations! Significant Revisions to Necessity Review of Detention
The system of necessary detention review is an effective recourse granted by the Criminal Procedure Law to crime suspects and defendants for safeguarding their legal rights. Recently, the Supreme People's Procuratorate and the Ministry of Public Security jointly issued the "Provisions on the Review and Assessment of the Necessity of Detention by People's Procuratorates and Public Security Organs" (referred to as the "Provisions"), refining issues existing in the current work of detention necessity review and further implementing the criminal judicial policy of "fewer arrests, cautious prosecution, and prudent detention." This article interprets the changes in these regulations and their impact on tax-related crimes for the reference of readers.Dec. 18, 2023, 6:12 p.m.
1943Views
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Three major doubts about the false issuance of VAT special invoices in the network freight business
As an emerging road transportation model, the network freight platform has been around tax-related risks since its birth. Recently, a province announced a major network freight case that is still in the review stage, involving a total price of more than 20 billion yuan, affecting nearly 30 provinces and municipalities across the country, involving more than 500 ticket recipients. The case is huge and wide-ranging, and if the above accusations are confirmed, the platform faces extremely heavy criminal liability. However, through the analysis of the news and the cases related to the transportation industry handled in the past, the author believes that there are still three doubts in the handling of suspected false invoice-issued cases in the transportation industry, especially in the network freight industry. This article takes the above case as an example, analyzes and discusses it from the perspective of theory and practice, and talks about some of the author's personal superficial views.Dec. 15, 2023, 6:02 p.m.
1578Views
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Case Analysis: Tax-Related Risks and Compliance Countermeasures of “Post-Make-Up” invoices of flexible employment platform
In practice, the enterprise in the purchase of goods, accept services completed, at that time can not obtain input invoices, obtain non-compliant invoices and other reasons, and then made up invoices, its tax risks in where? This article is intended to combine an enterprise from the flexible employment platform after the invoice and to be red-flush still be punished case, after the legality of the invoice behavior and red-flush false invoices whether to assume legal responsibility for analysis, for the reader's reference.Dec. 8, 2023, 7:39 p.m.
1852Views
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Case analysis: three types of transportation industry without their own vehicle mode of transport and its false tax risk
Recently, a municipal tax bureau served 10 transportation companies with the Decision on Tax Treatment. According to the information contained in the document, the 10 companies had fled and lost contact, had no operating qualifications, and had no transportation vehicles under their names, but had issued external transportation invoices and obtained invoices for fuel and road transportation fees. The tax authorities will characterize their external invoices and invoices obtained as false invoicing. In view of this, this paper takes the case of false invoicing by the transportation enterprises as the starting point, analyzes the risk of transportation enterprises in carrying out the business of transporting without their own vehicles, and provides the defense space for the transportation enterprises for the reference of the transportation enterprises.Nov. 30, 2023, 1:25 p.m.
2020Views
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A listed company was queried by the stock exchange for alleged tax evasion by transferring capital premium to increase capital without withholding personal tax of 16.74 million yuan
Recently, the material of a listed company issuing A shares to a specific target was officially accepted by Shenzhen Stock Exchange. Previously, the Shenzhen Stock Exchange had inquired about the fact that the paid-in capital of its subsidiaries had not been withheld and remitted to the natural person shareholders for a tax of 16.47 million yuan. Based on this case, this paper intends to distinguish between the tax violations of withholding agents "withholding but not withholding" and "withholding but not paying", and analyze the taxpayer's responsibility when withholding agents fail to fulfill their withholding obligations according to law.Nov. 30, 2023, 1:16 p.m.
1388Views
