Previously, Huatax has summarized the main risks of high-income people under the current tax-related regulation in the article "An Overview: What Tax-Related Risks for High-Income People Due to the Strict Regulation of Taxation? In the previous article, Huatax summarized the main risks of high-income people under the current tax-related regulation; and systematically elaborated the tax risks that high-income people may incur due to the transfer of equity through the article "Case Analysis: Five Types of Common Tax-Related Risks of Equity Transfer of High-Income People"; in this article, we will continue to explore the tax-related risks of high-income people, and reveal the risks behind the planning of their incomes through the analysis of cases for the benefit of the readers.

This first, Huatax wrote the article "Beware of five categories and sixteen tax risks for small, medium and micro enterprises nowadays! to help small, medium and micro enterprises identify the tax risks they may face in their operations. According to the concept of "identifying and controlling risks to avoid losses" of enterprise compliance, enterprises need to control these risks, and it is best to establish a sound tax compliance system and mechanism. However, in practice, we have observed that some enterprises, especially small, medium and micro enterprises, do not understand and are reluctant to carry out tax compliance, believing that such work can not produce real benefits and costs a lot. We believe that this way of thinking misunderstands the essence of tax compliance and shows that some entrepreneurs have not yet accurately recognized the consequences of tax violations.
The value of tax compliance is: on the one hand, it can "make money" for enterprises, the Ministry of Finance and the State Administration of Taxation have formulated a large number of tax incentives to encourage economic development, and professional tax compliance is needed to make good use of tax incentives for the benefit of enterprises; on the other hand, it can avoid losses, and if an enterprise is suspected of false invoicing or tax evasion, it will always face huge fines and fines. If the enterprise is suspected of fraudulent opening or tax evasion, it may face huge fines at any time, and the entrepreneur may even go to jail. In view of this, Huatax combines some practical cases to reveal and interpret relevant tax compliance points for the majority of SMEs in business development, financial management and accounting, tax declaration, etc., in order to serve the majority of enterprises to establish a sound tax compliance system and avoid tax risks.

According to the provisions of the Criminal Law and relevant judicial interpretations, the act of issuing false VAT special invoices includes four behavioral patterns: issuing for others, issuing for oneself, having others issue for oneself, and introducing others to issue for oneself. However, in specific cases, is it inevitable for the issuer and the recipient to be equally guilty? Why do some cases involve the issuer in false invoicing, but the recipient does not? This article explores the determination of responsibility for different subjects in the act of issuing false VAT special invoices through two corresponding cases of issuers and recipients. It also discusses how recipient enterprises should prevent the risk of issuing false invoices in their daily transactions, providing insights for readers.

A few days ago, the Supreme Prosecutor, in response to a reporter's question, released data and the latest trend of compliance and rectification of enterprises involved in the case; as of December 2022, a total of 5,150 compliance cases were handled nationwide, and decisions not to prosecute were made in accordance with the law in respect of 1,498 enterprises and 3,051 people who had been rectified and complied with the law. The data shows that criminal compliance has given full play to the institutional function of saving real enterprises, urging them to return to the right path from crime and eliminating as much as possible the negative impact of crime. At the conference, the person in charge of the Supreme Prosecutor's Office also made new statements on the scope of application and procedures of the compliance policy for enterprises involved in cases, releasing positive signals. This article combines the criminal compliance features of tax-related crimes and looks forward to the next corporate compliance trends of tax-related crimes.

The joint crackdown mechanism of six departments, namely the State Administration of Taxation, the Ministry of Public Security, the Supreme People's Procuratorate, the General Administration of Customs, the People's Bank of China, and the State Administration of Foreign Exchange, has been playing a great role in investigating and dealing with gang-type, trans-regional, and illegal and criminal acts of false invoicing. Recently, the State Administration of Taxation exposed seven tax-related cases. Among them, a joint tax police operation to investigate and deal with the case of false VAT invoices successfully smashed two criminal dens of false invoicing. In the case, two tax-related intermediaries were sentenced to 3 to 11 years' imprisonment for setting up or helping related shell enterprises to issue VAT invoices with a total of 1.232 billion yuan in value and tax by providing financial book-keeping services and fabricating financial data and information, without any real business taking place. As providers of tax-related professional services, tax-related intermediaries are facing increasingly stringent supervision and tax risk responsibility, and should operate in good faith, practice in accordance with the law and cautiously guard against tax-related risks.

Electric power companies may face the dilemma that suppliers are not qualified to issue VAT special invoices in the procurement process, and cannot deduct VAT inputs and EIT costs; in the production and marketing process, "surplus tickets" and sales on behalf of the power company are prone to involve the risk of false invoicing. From the perspective of enterprises, how to identify these risks and take corresponding countermeasures to curb the problem of false invoicing by combining with the requirements of tax compliance has become the focus of enterprises' attention. This paper makes a systematic description of the risks of false invoicing in the electric power industry and puts forward corresponding preventive suggestions.

Tax law, as a secondary evaluation, must be based on civil legal relations, so changes in civil legal relations will also lead to changes in tax legal relations. However, tax law as a separate field law, the formation of tax obligations and its changes have their own legal tax elements to regulate, and through the principle of substantive taxation can be penetrated into the appearance of the civil law, so the relationship between the tax law and the civil law is not "also follow the trend", but with considerable independence. Under the collision of the two legal norms, many disputes will arise, the most typical problem is whether the civil legal relationship is invalid or revoked, whether it can apply for tax refund. Recently, an equity transfer agreement suspected of contract fraud, withholding agents to apply for tax refund case, this paper combined with the current tax law, the issue of the preliminary discussion of feasible path for the reader's reference.

Recently, Zhejiang Provincial Tax Bureau issued a batch of tax processing decisions. Among them, the case of a gang controlling a shell company to falsely issue VAT invoices deserves attention. The case belongs to the invoicing mode of "distribution circulation", and the enterprise involved in the case has falsely issued nearly 700 million, and after the Jinhua Intermediate Court made a judgment on the false invoicing behavior, the First Inspection Bureau of Zhoushan City Taxation Bureau of the State Administration of Taxation made a tax processing decision on the false invoicing behavior, and ordered the enterprise involved in the case to make accounting adjustments within a certain period of time. This paper intends to analyze the procedural legitimacy of this case in the interface between tax administrative law enforcement and criminal justice on the basis of sorting out the facts of the case.