The recycling business of recyclable resources is prone to the risk of false invoicing. In practice, to strengthen tax management, some tax bureau in certain regions require recycling enterprises to sign affiliation agreements face-to-face with individual sellers affiliated under their name to be recognized as affiliated. This requirement aims to clarify the criteria for determining affiliation relationships and prevent the occurrence of phenomena such as forged affiliations. However, this requirement may exacerbate the contradictions in the operation of affiliated businesses in the recycling industry, leading to further increases in tax risks for recycling enterprises. This article intends to analyze the causes of the affiliated operating model in the recycling industry and introduce two perspectives on the establishment of affiliated relationships in practice. This analysis aims to provide insights into the practical challenges and business risks of the "face-to-face signing" requirement.

Recently, a local tax bureau in Fujian Province issued a notice to characterize the tax evasion and impose a fine of more than RMB 20 million on a local real estate enterprise for inflating operating costs and sales expenses and underpaying enterprise income tax and land value-added tax. This case is typical and reflects four types of tax risks common to real estate enterprises, i.e., business authenticity risk, cost accounting risk, cost deduction risk and account management risk. This paper intends to combine the illegal facts and characteristics of the enterprises involved in this case to reveal the relevant tax risks of housing and development enterprises.

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.

Recently, a Notice of Tax Administrative Penalty Matters has attracted wide attention, in which a natural person converts the nature of income by setting up a sole proprietorship enterprise, and draws up tax evasion and imposes a fine of 15.91 million yuan. In the past, in the field of network entertainment, there have been many cases of fictitious business, converting income from remuneration for labor services to business income, and converting income from domestic individuals to income from overseas enterprises, and the tax-related risk of converting the nature of income is still high. This article intends to analyze the way of realizing tax benefits and tax-related risks by converting the nature of income in the light of the case, and further put forward the compliance points of avoiding tax burden by adopting such a way.

Recycling of renewable resources is an important part of the comprehensive utilization of resources. Under the policy background of "accelerating the green transformation of the development mode" and "comprehensively implementing the strategy of saving", the construction of the institutional system of China's renewable resources industry has been continuously improved. In the field of taxation, all policies are constantly adjusted with the changes in the macro environment and the reality. In recent years, the renewable resources industry has witnessed a number of cases of false invoicing involving a large amount of subject matter and a wide scope, and the business model of renewable resources recycling enterprises has triggered a large amount of controversy. In this paper, we will firstly sort out the tax policies and practical dilemmas of renewable resources recycling enterprises, discuss the tax risks under the common business model, and focus on analyzing the new model that has changed after the implementation of No. 40, and analyze the risk points therein for readers' reference.

The means to make the declared value of goods higher than their actual value by fraud has long been regarded as a typical behavior of defrauding export tax drawbacks because it obtains more national export tax drawbacks fraudulently. However, if the crime of fraudulent export tax drawback is identified as a consequential offense, it must be accomplished by the realization of result of the constitutive requirement, that is, the perpetrator must actually obtain the benefits of the fraudulent tax drawback. In practice, in some cases, the amount of tax fraud is determined based on the amount of tax refund applied by taxpayers, which is contrary to the purpose of Article 204. The Criminal Judgment [(2017)Qiong Xing Zhong No.60] of Hainan Provincial Higher people’s court adjudicated that the amount of tax fraud must be analyzed in combination with the authenticity of the exported goods and the tax payment situation, and the amount of tax fraud cannot be determined only by the amount of tax refund, which has established a good precedent rule for clarifying the constitutive requirement of the crime of tax fraud. Through the in-depth analysis of this case, this article hopes to provide suggestions for the majority of foreign trade enterprises.

Recently, a number of medical device enterprises have not only been subject to tax recovery and late payment fees, but also administrative penalties and lower tax ratings due to concealment of income, false listing of expenditures and other illegal acts, triggering a series of tax risks. Serious cases will face criminal sanctions. In view of this, this paper will take the pharmaceutical enterprises tax evasion, false opening as a starting point, through the case form to summarize the pharmaceutical enterprises tax evasion, false opening of common situations, and legal risk analysis, in order to provide suggestions for pharmaceutical enterprises to prevent tax risks.

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.