The core objective of this centralized action in the pharmaceutical industry is to combat corruption and bribery in medical service institutions, and a number of hospital directors and doctors have been investigated and punished for accepting bribes. Due to the fact that bribery and bribery are joint crimes, the Commission for Discipline Inspection and Supervision of the Supreme Prosecutor, the Supreme Court and other relevant departments have issued the "Opinions on Further Promoting the Investigation of Bribery and Bribery Together", emphasizing that "bribery and bribery are investigated together", and that bribe-taking is seriously punished. The recently published Amendment (XII) to the Criminal Law (Draft) also proposes to increase the penalties for active bribery. In the pharmaceutical industry, bribery funds are usually obtained through false invoices, investigate and deal with bribery is bound to implicate the false invoicing behavior, then the question is, whether the false invoicing and bribery constitutes a guilt by association, from a heavy penalty; or to the punishment of a number of crimes. The author combined with the current relevant provisions and judicial practice, from the criminal law theory to be analyzed for the reader's reference.

China's laws, regulations and judicial interpretations have not made clear provisions on the judicial auction after the abortive auction against the debt in kind link tax issues, the applicant accepts the debt in kind, its legal status is equivalent to the buyer. In accordance with the provisions of the tax law, all kinds of taxes have legal taxpayers, but in practice, the executor usually insolvency, no incentive to cooperate with the collection of taxes and fees, taking into account the problem of tax collection, part of the court usually ruled by the applicant to bear the relevant taxes and fees, or inheritance of auction notices in the tax provisions for processing. In this paper, the tax in judicial auction as an entry point, analyze the judicial auction after the abortive auction in kind against the debt link tax situation and rationality, for readers' reference.

Cross-border tax planning with its complexity, covertness and efficiency has always been the place of preference for high-income people, and the tax avoidance problem it triggers has always been the focus of attention of competent tax authorities in various countries. In China, with the promulgation of the new Individual Tax Law and the implementation of the CRS system and the BEPS Convention, the cross-border tax avoidance problem is being gradually solved, and the former tax planning may trigger the anti-avoidance adjustment of tax authorities.
This article focuses on the three more common planning methods of high-income people, namely, indirect equity transfer, retaining profits overseas without distributing them, and changing the status of residents. Combined with the current domestic regulatory background of anti-avoidance of taxes for high-income people, it reveals the tax risks of the relevant people through the cases that have been disclosed so far. If you take history as a mirror, you can know the rise and fall; if you take people as a mirror, you can understand the gains and losses.

Against the background of the extreme imbalance between China's energy reserves and energy consumption structure, coal-to-oil technology is of great significance in reversing China's abnormally high degree of external dependence on oil and gas resources, promoting the efficient and clean utilization of resources, and guaranteeing national energy security. However, as the end products of coal-to-oil technology are refined oils such as gasoline and diesel, although the current tax law does not include coal-based liquid products in the consumption tax items, the 2022 National Special Rectification Action for the Refined Oil Industry will also include the projects of coal indirect liquefaction process technology in the scope of verification, resulting in the coal-based stabilized light hydrocarbons as an intermediate product is also faced with the risk of excise tax audits.

With the development of the new business economy, flexible employment as a brand new employment model has attracted much attention in the market. It has been reported that the number of flexibly employed people has reached more than 200 million in 2021, and the overall market size of China's flexible labor has reached 1.1 trillion in 2022 and 1.34 trillion in 2023. Flexible labor platforms are favored by local governments and enterprises as a platform that connects enterprises with freelancers, transforming the traditional employment relationship between enterprises and laborers into a cooperative relationship between enterprises and laborers, and serving both the functions of reducing enterprise costs and promoting employment. More than 1,000 flexible labor platforms in provinces such as Tianjin, Hunan, Jiangsu, Liaoning, and Jiangxi have obtained the qualification of commissioned collection. However, some of the flexible labor platforms have been suspected of tax evasion and false invoicing, and have been disqualified from collecting tax on behalf of enterprises, and are facing administrative and criminal risks. In this article, we will focus on the tax-related risks of flexible labor platforms with practical cases to help platform enterprises achieve tax compliance.

Article 63 of the Tax Collection and Administration Law provides for four situations that are recognized as tax evasion, including forgery, alteration, concealment, unauthorized destruction of account books and bookkeeping vouchers, overstating expenditures or omitting or understating revenues in the account books, and refusing to make a declaration or making a false tax declaration after being notified to do so by the tax authorities. Whether constitutes tax evasion is often related to the tax recovery period. In practice, due to the lack of clarity of laws and regulations, "failure to make a tax declaration" is tax evasion controversy, this article from a judicial decision, from the elements of tax evasion, the application of the recovery period and other perspectives to analyze this issue.

Since the revision of the Provisional Regulations on Consumption Tax in 2008, the scope of consumption tax levy and exemption for chemical products produced with crude oil and coal as raw materials has been controversial.After the online launch of the refined oil invoice module in 2018, the state has continued to strengthen the collection and management of consumption tax on the whole chain of the petrochemical industry. In particular, since August last year, the issue of levying consumption tax on chemical products such as crude oil products and coal-based oils as naphtha has been more prominent in Shaanxi, Shanxi, Inner Mongolia and Xinjiang, which has had a huge impact on the chemical industry in these places.

The recent cases of suspected false invoicing by individuals have been occurring frequently, throwing the potential tax risks behind this behavior into the public eye. Through the combing and analysis of the cases, it can be found that the natural person invoicing cases show the characteristics of industrialization: firstly, more than half of the cases disclosed so far are construction enterprises, mainly because of the serious shortage of input invoices, and the construction enterprises try to use their employees or fiscal platforms to issue invoices on behalf of the construction enterprises; secondly, the flexible labor enterprises have triggered the tax audit due to the large number of individuals involved in the invoicing; moreover, the industries of medicine and freight transport choose to issue invoices through individuals due to the existence of problems such as the difficulty of obtaining input invoices. In addition, pharmaceuticals, freight transportation and other industries choose to issue invoices on behalf of individuals due to the difficulty of obtaining input invoices and other problems.
Previously, Hwuason systematically elaborated the concept of personal invoicing and related risk points through the article "Case Study: Analyzing Five Major Tax Risks of Personal Invoicing". In this article, we try to start from the industry where personal invoicing cases occur frequently, talk about the root causes of the cases, and analyze the risks of personal invoicing in combination with cases.