There are many controversies about how to deal with the enterprise tax allowance in bankruptcy proceedings. Bankrupt enterprises usually do not meet the conditions of tax refund due to insolvency and other reasons, and they generally have no output tax to deduct because of the suspension of business. In practice, in the case that the bankrupt enterprise has no VAT arrears, some managers advocate offsetting the tax arrears of other taxes of the bankrupt enterprise with the tax credits, while some tax authorities think that the tax credits of VAT can only offset the tax arrears of other taxes. This involves the connection and application of tax legal rules and civil and commercial laws. Starting from a judicial case, the author will discuss the definition of the nature of the value-added tax allowance in bankruptcy procedures, and further discuss the application of the right of set-off in the bankruptcy field for readers' reference.

Since the Criminal Law Amendment (VII) added the administrative predicate of tax evasion, the issue of the convergence of execution and punishment of tax evasion has been a hot topic of discussion in practice.2023 On October 10, the Supreme Court issued a typical case involving the protection of the property rights of private enterprises and the legitimate rights and interests of entrepreneurs in retrial, and the fifth case of the acquittal of Meng Mou in a retrial of tax evasion, which provided a more clear interpretation of the provisions of the fourth paragraph of the crime of tax evasion, while the defendant initiated the retrial procedure through the form of protest by the procuratorate, which demonstrated the importance of safeguarding the defendant's right to judicial remedy. At the same time, this case was initiated by the defendant through the form of the Procuratorate's protest, which plays a good role as a model for safeguarding the defendant's right to judicial remedies. This paper intends to start from the case, the administrative preliminaries of tax evasion and the relevant provisions of the initiation of retrial procedures.

Since 2022, various regions have successively carried out rigorous remediation of fuel dispenser cheating behavior, and some regions have achieved results. Recently, Zhejiang Province Market Supervision Administration summarized the effectiveness of the inspection since the launch of the special governance action of fuel dispenser measurement accuracy in March this year, and released the top ten typical cases of this special governance. Among them, shaoxing zhuji investigated and dealt with a cheating gasoline dispenser oil sales case, the party in August 2022 from others to buy an illegal modification can be cheated through the instrument to control the actual amount of fuel dispenser, as of the time of seizure, the party has been the use of the above gasoline dispenser sales of diesel fuel more than 15 tons, the amount of money involved in the case amounted to more than 100,000 yuan. Because of the large amount of money involved, Zhuji City Bureau of this case is suspected of constituting a crime of fraud according to the law transferred to the public security organs to deal with. It can be seen that cheating on gasoline dispensers not only involves tax evasion, but may also be suspected of other crimes.

Recently, an inspection bureau of Hainan Provincial Taxation Bureau announced a Notice of Administrative Penalties, which characterized the tax evasion of a real estate enterprise that had been revoked for 12 years and refused to declare enterprise income tax and urban land use tax after being notified to do so by the tax authorities, and proposed to impose a fine of 50% of the amount of the enterprise income tax to be paid within the period of the recovery of the penalty. Based on the factual information disclosed in the notification letter, this article will summarize and analyze the facts of this case.

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.

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.

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.

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.