-
Purchase and transportation of goods through a large number of self-employed persons, IPO of a proposed listed company terminated
Supplier verification has always been a key verification program of the regulatory bodies of enterprises to be listed, after a number of enterprises to be listed have been terminated due to supplier issues, and recently a company to be listed was questioned and eventually terminated due to the existence of a large number of individual entrepreneurs in the supplier, and the existence of the relevant subject of the "flash setup and flash sales". So, how should the proposed listed company deal with the relevant input risks involved in supplier verification? This article combines the company's response to the supplier compliance points to explain.Nov. 30, 2023, 12:03 p.m.
1438Views
-
Can a payer file a civil suit to claim a tax credit loss when the payee fails to bill in full?
Value-added tax invoice is the legal evidence of value-added tax input deduction, "Invoice Management Measures" clearly stipulates the requirements of invoicing, but in practice, there are many cases in which the payer's rights and interests of deduction are impaired due to the payee's failure to issue invoices, and some of the payers have filed a civil lawsuit, or requested the payee to issue invoices or requested the payee to compensate for the losses arising from the invoices not being issued for deduction. Judicial practice of such cases are not consistent, the author will analyze the referee case as an entry point, and discuss how to protect the rights and interests of the payee deduction, for readers' reference.Nov. 30, 2023, 12:02 p.m.
1422Views
-
Web freight policy extended for 2 years! Have tax-related risks been resolved since the reform?
On December 31, 2021 the Ministry of Transport and the State Administration of Taxation (SAT) issued an announcement that, in order to further implement the State Council's decision-making and deployment of promoting the standardized and healthy development of the platform economy, the Interim Measures for the Management of Road Cargo Transportation Operations of Network Platforms, which had expired, would be extended for another two years. From truckless transportation to network freight, this new transportation business has been more than six years of exploration, development and reform, but some irregularities still have not been eradicated, network freight platforms, logistics intermediary platforms, major cases are exposed from time to time, in which the risk of tax-related invoices is still serious. This article will analyze with readers the dilemmas and problems faced by the network freight industry.Nov. 26, 2023, 10:35 p.m.
2449Views
-
Fraudulent invoicing does not create a tax liability and is not subject to tax? Unraveling the Roots of Fraudulent Tax Losses
How to recognize the loss of national tax in false invoicing cases is always a controversial topic. Recently, Changsha Municipal Taxation Bureau announced six tax audit cases, and determined that six companies have falsely issued VAT invoices to the outside world, because there is no real production and operation business, and in essence, no VAT taxable behavior occurs, therefore, no corresponding VAT tax obligation arises, and the falsely issued VAT invoices are not subject to VAT. In this paper, we will analyze the root cause of national tax loss in the false invoicing cases.Nov. 26, 2023, 10:13 p.m.
1576Views
-
If you bring the head, hoof and tail, you don't count the pig's white strips? Approved deduction of input tax on agricultural products involves hidden tax risks
Since 2012, the pilot work of approved deduction of input tax credits for agricultural products has been carried out in a number of industries nationwide, and is currently at the stage of authorizing provinces to select the scope of products to be piloted on their own. In practice, it is found that localities have the right to independently delineate the scope of agricultural products to which the policy of approved deduction of input tax amount can be applied, but these provisions are rather sketchy, and there will be deviation in the interpretation and cognition between tax authorities and taxpayers within a province as to whether a product belongs to the scope of approved deduction, which leads to great uncertainty in the application of approved deduction by taxpayers, and may result in the application of approved deduction being The tax authorities may deny the application of the approved deduction, which may result in the payment of back taxes, late payment fees or even the risk of tax evasion.Nov. 26, 2023, 10:02 p.m.
2136Views
-
If the tax payable is zero after the land value-added tax is settled, can late payment charges be imposed on the unpaid tax in the previous period
Recently, China Tax Lawyer received a tax consultation in which a real estate development enterprise expected to settle the land value-added tax (LVAT) at zero after the completion and acceptance of the project, so it applied to the local government for a temporary non-declaration of payment of pre-payment of land value-added tax (LVAT), and was granted permission to do so. Later, with the reform of consolidation of tax authorities, the consolidated tax authority denied the previous determination that the taxpayer had not declared the prepayment and demanded the taxpayer to pay late fees for the non-payment of prepayment. The question is whether the taxpayer is still required to pay the late payment fee when the land value added tax is already zero. And can the behavior of the pre-reform tax authority constitute a reasonable reliance interest of the taxpayer?Nov. 26, 2023, 9:40 p.m.
1546Views
-
Case analysis of the false opening criteria of truthful opening, explaining the risks and countermeasures in the act of opening.
With the reply of the Research Office of the Supreme People's Court and the clarification of the guiding cases, the behavior of dependence and truthful issuance is not recognized as the criminal act of false issuance because it does not cause the loss of tax. However, the practice of "truthful opening" behavior, the caliber is still narrow. In the face of the defendant and his defense put forward belongs to the "truthful opening" claim, the judicial organs is how to identify the actual transaction mode, on what grounds to deny, there is no space for defense, it is worth studying.Nov. 26, 2023, 8:46 p.m.
1457Views
-
Three major tax risks of payroll tax planning as false invoices to pay wages are jailed
Many enterprises, especially sole proprietorships and partnerships, require employees to provide invoices of not less than the amount of wages when they are paid, on the one hand out of the need to help employees avoid personal income tax, and on the other hand in order to inflate the cost of the enterprise and increase the pre-tax deduction. Recently, an enterprise was sentenced for accepting false invoices for wages, and the court found that the enterprise constituted the crime of false invoicing and sentenced the main responsible person to 2 years and 6 months of imprisonment. As a matter of fact, invoice-for-salary has become an open secret to avoid payroll tax, which is characterized by the fact that it is not legal and compliant in itself, and bets entirely on the intensity of the tax authorities' audit, hiding serious administrative and criminal risks.Nov. 26, 2023, 6:24 p.m.
1485Views
