Taxation is related to the distribution of wealth and the livelihood of the nation, so the basic system of taxation is a matter of legislative reserve. For some time in the past, due to insufficient tax practice, the legislature authorized the State Council to formulate all kinds of temporary regulations on taxation in the form of enabling legislation. With the continuous improvement of China's legal system, strengthening the tax legislation has become the right thing to do. The Opinions on Further Deepening the Reform of Tax Collection and Administration issued by the General Office of the CPC Central Committee and the General Office of the State Council also explicitly require "the full implementation of the principle of tax legislation, and accelerate the promotion of the existing temporary regulations on taxation into law." This article takes stock of the various tax legislation activities in 2022 and looks forward to the tax legislation in 2023.

When real estate development enterprises carry out land value-added tax (VAT) settlement, it is an important obligation of taxpayers to reasonably collect the relevant income, costs and expenses between different periods and projects as required, and it is also a key concern of the competent tax authorities in carrying out preliminary management and settlement audit. As there are differences in the amount of land value-added tax levied under different apportionment methods, and the land cost constitutes an important part of the base for enterprises to add deduction and development expenses, whether the correct cost apportionment method can be selected will have a significant impact on the tax burden of enterprises. However, as the land cost apportionment method for real estate development projects has not yet been unified at the national level, localities have autonomy in determining the apportionment method, and the decentralization and differentiation of tax policies in different regions have made it difficult for taxpayers to understand the relevant policies and carry out tax-related operations, which has led to many disputes between taxpayers and enterprises in determining the land cost apportionment method.

China's road transportation business has prospered with the development of the national unified market, and the long-distance transportation of bulk commodities across the region has provided the basis for enterprises to develop business for a broader market. However, the prosperity of the road transportation business has not changed the pattern of the industry, which is dominated by individual drivers, and a large number of subcontracting of the transportation business has brought uncontrollable risks, and the problem of non-invoicing by individual drivers has always been troubling transportation companies and network freight platforms, which are located in the middle of the chain, so that the tax risk of the transportation industry is severe. In recent years, network freight platforms have been mined, transportation companies have been mined, and a large number of invoiced parties have been implicated, with huge amounts of money and wide implications. In view of this, we analyze the sources of tax-related risks of the four parties from the perspectives of network freight platforms, transportation companies, individual drivers, and shippers, and put forward the key points of tax compliance for readers' reference in business compliance.

With the deepening of China's comprehensive construction of the rule of law, the gradual enhancement of the awareness of civil rights, as well as the diversification and complexity of the economy and society, the administrative capacity of China's administrative organs at all levels has put forward higher standards and requirements, and all kinds of administrative disputes have begun to be resolved on the track of the rule of law. Dispute resolution mechanism is an important part of the national governance system, perfect and good administrative dispute resolution mechanism can effectively resolve administrative disputes and disputes, ease the contradiction between the relative and the administrative organs, and realize fairness and justice. In all kinds of administrative dispute resolution mechanism, administrative reconsideration is the most important channel to resolve administrative disputes, and administrative litigation system is the "last line of defense" for administrative dispute resolution. This paper analyzes and looks forward to the reconsideration and litigation of tax administrative cases by summarizing and observing the statistical data of administrative reconsideration and administrative litigation cases nationwide during the three-year period of 2019-2021 announced by the Ministry of Justice.

Invoice is an important document to prove the real occurrence of economic activities. For the purchaser of goods or services, invoice is the statutory pre-tax deduction document for enterprise income tax, and VAT special invoice is the basis for VAT input deduction. Under the business forms of flexible employment and individual transportation, individuals, as providers of goods or services, usually need to apply to the tax bureau for issuing invoices on behalf of others in order to obtain invoices that meet the requirements of the purchasers and to ensure the smooth development of the transactions. In practice, due to the large number of invoices, the tax authorities will not review the application for invoicing in a substantive and comprehensive manner, which has given rise to illegal phenomena such as invoicing for fictitious business, and there are many risks for both the individuals applying for invoicing and the enterprises receiving the invoices. This paper takes the conditions of individual application for invoicing as an entry point, and further analyzes five common tax-related risks of invoicing for reference.

As a national pillar industry, the electric power industry plays an important role in economic construction, social development, financial taxation and national defense construction, etc. However, at the same time, factors such as heavy taxes and low profits objectively restrict the healthy development of electric power enterprises. Due to the insufficient acquisition of front-end VAT credit vouchers and other reasons, the VAT tax burden of electric power enterprises is heavy. As for enterprise income tax, incomplete cost vouchers in the process of raw material procurement lead to the corresponding costs not being able to be deducted normally, which in turn leads to the increase in enterprise income tax burden. In addition to the two major taxes mentioned above, power enterprises are highly susceptible to tax-related risks either due to inaccurate application of tax incentives or lack of necessary understanding of minor taxes such as environmental protection tax. This article is intended to reveal the possible tax-related risks faced by the electric power industry in order to alert the relevant taxpayers so as not to fall into legal risks.

On May 4, 2023, a total of eleven departments, including the General Administration of Market Supervision, the General Administration of Taxation, the General Administration of Customs, the Supreme Court, the Supreme Prosecutor and other departments, jointly issued the "Guiding Opinions on Further Strengthening the Supervision of the Medical Cosmetology Industry" (State Municipal Supervision and Cantonal Administration of the State Council 〔2023〕 No. 22), whose purpose is to strengthen the collaboration between the departments and to establish a cross-departmental mechanism for the comprehensive supervision and enforcement of the work. Compared to the eleven departments previously jointly issued the "Notice on Further Strengthening the Comprehensive Supervision and Law Enforcement of Medical Beauty" (State Health Office Supervision and Development [2020] No. 4) emphasizes the departmental responsibilities, but also emphasizes the departmental cooperation, in particular, the discovery of clues of violations of the law if it involves the supervision and responsibility of multiple departments, should be carried out to collaborate in the verification of the disposal, which means that there will be a "Tax + Police This means that there will be a situation of "tax+police", "tax+health", "tax+municipal supervision" and other joint law enforcement. Since the medical beauty industry has long been the hardest hit by tax-related violations, and even some listed enterprises may have tax evasion or false invoicing, the medical beauty industry must strengthen its own compliance construction under the strong regulation. This article summarizes the common tax-related risks of medical beauty enterprises in practice, and puts forward targeted compliance suggestions for the readers.

In recent period, some stabilized light hydrocarbon producers around the world have been subjected to tax inspections and required to pay huge amounts of consumption tax on their stabilized light hydrocarbon products. China's consumption tax policy on refined oil products is relatively complex, and there are differences in the understanding of the relevant policies between tax enterprises and the two sides. In particular, there is a big controversy in practice as to whether stabilized light hydrocarbons and other ancillary products of the petrochemical industry should be included in the scope of naphtha excise tax levy. This paper analyzes whether stabilized light hydrocarbons belong to naphtha and whether consumption tax should be levied on them from the perspectives of production process, nature and application of stabilized light hydrocarbons, combined with recent typical cases.