Equity holding, also known as entrusted shareholding, anonymous investment or pseudonym, refers to the actual contributor and others agreed to the name of the other person on behalf of the actual contributor to fulfill the rights and obligations of shareholders, a kind of equity or share disposal. Shareholding is a relatively common mode of shareholding in the capital market, but if the "shares held on behalf of" is transferred, the actual shareholders, the nominal shareholders of the "shares held on behalf of" part of the tax payable without tax, the tax obligation and avoidance of payment of taxes. The issue of whether the criminal liability should be borne by the actual shareholders or the nominal shareholders is controversial. In this article, we will start from the case to explore the normative differences among the civil and commercial law, tax law and criminal law in the field of nominee shareholding, and suggest the relevant tax-related risks under the mode of nominee shareholding and provide suggestions to cope with them.

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?

Although some of the gold in our country is used in the field of production, but into the private collection is more, and due to the small demand for personal invoices, especially VAT invoices, resulting in the seller does not open the invoices of the situation is more common, which has brought about the problem of the "gold ticket" false opening. This problem was more frequent in 2014 and 15, and in the first half of 2015, the State Administration of Taxation (SAT) and the Ministry of Public Security (MPS) jointly issued the "Notice on the Special Action to Combat the Illegal and Criminal Actions of Fraudulently Issuing VAT Special Purpose Invoices by Using Gold Transactions" as well as a list of the relevant suspected enterprises, and cracked down a number of cases of fraudulent issuance of gold invoices, which effectively curbed the illegal and criminal activities. To this day, gold ticket fraudulent tax fraud still occurs from time to time, repeated. A few days ago, CCTV.com, Xinhua.com and other media released a news report on a typical gold ticket fraudulent tax cases, it is worthwhile for the majority of enterprises to take warning.

On December 30, 2021, the Ministry of Finance (MOF) and the State Administration of Taxation (SAT) issued the Announcement on the Administration of Collection of Individual Income Taxes on Income from Equity Investments and Operations (MOF SAT Announcement 2021 No. 41). In the past, although authorized levies for partnerships were treated as a tax preference in many places, they were essentially a form of levy management and the system was designed, to some extent, to address the inherent problems in the tax system. After the prohibition of authorized levies, the problems caused by the flaws in the tax system have gradually come to the fore, among which the problem of double taxation on the transfer of partnership shares is particularly obvious.

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.

China's foreign trade and export industry has continued to grow in recent years, in terms of taxation, export tax rebates have been increasingly strengthened. At the same time, the country's illegal behavior of fraudulent export tax refunds continue to combat high-pressure, in order to curb foreign trade and export tax-related crimes, to ensure that the tax policy is put into practice. In recent years, fraudulent export tax rebate cases occur frequently, and there is no lack of criminal cases. However, in the agency practice, I found that the judicial authorities in the investigation and handling of criminal cases of tax fraud, there are also omissions. In this paper, we analyze the crimes and misdemeanors of tax fraud through three cases, explore the core elements and links that constitute the crime of tax fraud, and at the same time, make an inventory of the corresponding defense strategies for readers' reference.

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.

The epidemic has promoted the development of the digital economy, and new types of business such as Internet taxation, flexible labor, network freight, cloud crowdsourcing, etc. are rapidly developing on the wind of favorable national policies. However, capital disordered expansion buried hidden dangers, digital economy, platform economy compliance still has a fairly long way to go, especially tax compliance should be paid attention to. And in this process from disorder to standardization, some unscrupulous elements use the digital economy, platform economy coat to engage in illegal and criminal behavior and the whole industry has a negative impact, and some platforms in the operation process of non-compliance behavior is also gradually exposed. This article will analyze the prevention and resolution of tax risks under the digital economy and platform economy by taking recent cases as an entry point for the readers.