In practice, some local governments, in order to attract investment, grant the land use right through auction and listing in accordance with the law, and then return the land grant payment in the form of support, incentives, subsidies, etc. However, due to the huge amount of land grant payment, whether to offset the land price has a significant impact on the capital cost of enterprises. However, due to the huge amount of land rebate, whether or not to offset the land price in the land value-added tax settlement has a significant impact on the capital cost of enterprises. At present, the national level has not yet clarified the land value-added tax treatment of land rebates, but some localities have made provisions for the deduction of land rebates from the corresponding land costs. Enterprises that do not deduct the land value from the rebates and include the full amount of the land premiums paid in the land costs are exposed to the risk of recovering the land value-added tax.

The software industry is one of the industries that China has vigorously pursued the development of, and through the implementation of tax incentives to promote the industry to maintain high quality and stable development. However, in recent years, the cases of software enterprises' false invoicing, fraudulent export tax rebates and tax evasion have erupted one after another, which triggered the concern of all sectors of the society about the tax-related problems of the industry. The technological attributes of software products have put a veil of mystery over them, making it more difficult for tax authorities to carry out audits. Therefore, this year, the State Administration of Taxation will include software enterprises in the focus of the fight, and joint investigations by multiple departments. In view of this, this paper reveals the irregular business model of software enterprises through three hot cases in the software industry, and analyzes the compliance construction of software enterprises, in order to provide suggestions for promoting the healthy development of the software industry.

According to the land value-added tax (VAT) regulations, different tax rules apply to the sale of newly-built houses and the transfer of old houses; the sale of newly-built houses is subject to land value-added tax clearance, while the transfer of old houses is not subject to clearance, and there are differences between the two rules in terms of deduction items, filing procedures, and filing time. In large-scale real estate projects, it is often difficult to sell all the completed commercial houses at one time, and some of them need to be transferred to self-holding first, and the phenomenon of "using before selling" or "renting before selling" is becoming more and more common, and what kind of taxation rules are applicable to such self-built and self-used houses before transferring? The tax rules applicable to such self-constructed and self-utilized houses and then transferred houses have a direct impact on the land value-added tax payment obligations of real estate enterprises.

In December 2022, the thirty-eighth meeting of the Standing Committee of the thirteenth National People's Congress (NPC) conducted a second review of the draft revision of the Company Law. Based on the deliberations of the Standing Committee and the views of various parties, the Third Review Draft submitted for consideration at this meeting proposes a number of amendments, one of which is to improve the registration system for the contribution of registered capital, requiring that "the amount of capital contributed by shareholders of a limited liability company shall be paid in full within five years from the date of the company's establishment." This provision has had a subversive impact on the previous rules for the establishment of a limited liability company under the contribution system, and has an important role in urging shareholders to fulfill their responsibility to make contributions and further protect the interests of creditors. However, how to determine the period of contribution of shareholders of the established limited liability company? If the accelerated expiration of the contribution of its inability to pay the capital and what to do? The most once-and-for-all way is to liquidate the company cancellation, to avoid the full payment of contributions due to failure to outbreak of shareholder liability risk, which will also involve a variety of tax issues, this paper is intended to focus on the resolution of the shareholders' meeting to dissolve the cancellation of the company's tax risk analysis of this situation.

The State Administration of Taxation has continuously strengthened the supervision of tax intermediaries by using tax big data precision audit, and at the same time introduced the central government to clean up the local illegal tax rebate policy, to create a good and fair competition market environment, and to "reduce enterprise costs" as the main business of the Internet tax platform, the living space has been seriously compressed, and the use of "investment promotion" and other tax incentives and false invoicing and other means to earn profits will go to a "dead end". The use of "investment promotion" and other tax incentives and false invoicing and other means to earn profits will go to a "dead end". Tax platform, some rely on tax platform to reduce the tax burden of enterprises will be difficult to continue, and there is a huge risk of false invoicing. The author will analyze relevant cases and policies to reveal the tax risks of the business related to Internet tax platform and make suggestions for readers' reference.

The third review draft of the revised Company Law was submitted to the Standing Committee of the 14th National People's Congress for deliberation on August 28, 2023, in which it was proposed to "improve the registration system for the subscription of registered capital, and stipulate that the amount of capital contributed by the shareholders of limited liability companies shall be paid in full within five years from the date of the establishment of the company." At the same time, Article 53 and Article 88, Paragraph 1 of the Second Review Draft of the Company Law provide for the accelerated expiration of the time limit for shareholders' capital contribution triggered by the maturity of the debt, as well as the original shareholders' supplemental liability for the unpaid portion of the transferred equity, increasing shareholders' liability for the unpaid portion of the capital contribution, which shows the trend of the Company Law to improve the shareholders' responsibility for the capital contribution, and to safeguard the interests of the creditors. Once the above provisions come into effect, for shareholders who wish to continue to operate the company but are short of capital flow, reducing the registered capital may be the only way for the enterprise to survive. However, most enterprises still have doubts about whether the process of capital reduction involves the declaration of enterprise income tax and individual income tax, and they do not understand the differences in tax laws and financial rules related to capital reduction, and they lack the awareness of tax declaration of "repayment in kind", which leads to a lot of tax problems in the process of capital reduction by shareholders. This article attempts to analyze the tax types involved in the process of capital reduction and divestment, and discusses the risks that may exist in the application of the tax law.

Guarantee system is a common means of credit enhancement in civil and commercial legal relations, which is of great significance to the financing and development of enterprises. In the field of tax administration, the tax guarantee system also has an important role that cannot be ignored, and it has positive significance in safeguarding the national tax collection and promoting the effective exercise of taxpayers' right to relief. This article is intended to analyze the common disputes in practice from the applicable circumstances of tax guarantee for reference.

There is a big difference between ordinary standard residential houses and high-end villas and other residential houses with relatively high value in terms of sales revenue and construction cost, etc. In order to control the selling price of ordinary standard residential houses, promote and ensure their healthy development, and protect the basic investment return of real estate enterprises, the State has introduced a preferential land value-added tax policy for ordinary standard residential houses. In order to control the selling price of ordinary standard residence and to promote and ensure its healthy development, the State has introduced preferential land value-added tax policies for ordinary standard residence to protect the basic investment return of real estate development enterprises. From the viewpoint of the comprehensive legal practice in different regions, the legal concepts adopted in the provision of tax exemption policy for "ordinary standard residence" and the identification standards are different, which make real estate development enterprises face the tax risk of misidentifying the type of real estate and misusing preferential policies.