Article 50 of the Tax Administration Law stipulates that the tax authorities may, under certain circumstances, exercise the subrogation right in accordance with the relevant provisions in the civil field for the recovery of taxes. Tax subrogation system is a private law concept in the field of tax law, its application in addition to follow the general provisions of civil law, but also need to consider the special circumstances of the field of tax law. This article starts with a case of tax assumption and tax payment of tax charter agreement to analyze the dispute and application of tax subrogation right in practice.

Recently, a metallurgical steel enterprise obtaining confirmed false VAT invoices for tax adjustment dispute administrative reconsideration case handled by Huashui was concluded, and the respondent, Inspection Bureau of a Municipal Taxation Bureau, changed the tax treatment decision under reconsideration in the reconsideration procedure, and no longer adjusted the enterprise's income tax payment, and the enterprise effectively avoided the loss of back payment of income tax and late payment fee totaling more than RMB 11 million. The core dispute and resolution of this case are briefly shared with a view to providing useful reference for enterprises with similar problems in resolving tax-related disputes.

This year, there has been a resurgence in foreign trade, but at the same time, a large number of enterprises have been included in the major tax violation and dishonesty list for fraudulent export tax rebates. They not only face the recovery of taxes and administrative penalties but also risk being referred to judicial authorities. In a certain region, the tax authorities have issued a notice requiring foreign trade enterprises to conduct self-inspections and self-rectification. Otherwise, discovered tax evasion clues will be referred to judicial authorities, causing anxiety among local foreign trade enterprises. In light of this, this article will analyze the causes of the risk of fraudulent export tax rebates from both internal and external perspectives. It will also provide suggestions for foreign trade enterprises to self-inspect and self-correct, aiming to mitigate administrative and criminal risks associated with fraudulent export tax rebates and support the long-term development of foreign trade enterprises.

Recently, a certain tax intermediary engaged in irregular planning, obtaining a substantial service fee without declaring taxes, and was fined four times the amount. The person in charge received a fivefold fine for submitting false tax declarations, emphasizing the gravity of the responsibility. Tax intermediaries refer to entities that, upon request, provide tax-related services such as tax representation to clients using their professional knowledge and skills. With the introduction of various regulatory requirements and industry standards in this field, practitioners in this industry urgently need to address issues such as providing irregular tax planning services, disseminating false advertising and promotional information, and distorting the interpretation of tax policies. It is crucial to standardize professional practices and enhance tax compliance. This article aims to analyze common forms of irregular tax intermediary planning, revealing the associated tax risks.

For the consideration of national health, China levies consumption tax on alcohol and regulates the market by applying different tax rates to different kinds of alcohol. Previously, there were problems such as confusion in the collection of excise tax on prepared wines in some areas, and some wineries, in order to avoid the excise tax, adopted the method of changing "white wine" into "prepared wines" to reduce the tax burden, which resulted in the market chaos, and for this reason, the state issued a number of regulations to rectify the situation. However, due to the differences in the interpretation and understanding of the regulations by tax authorities around the world, the application of the regulations has been controversial. In this paper, the main controversial focus of the consumption tax on prepared wine and medicinal wine is systematically explained in China's consumption tax on prepared wine and medicinal wine for readers' reference.

Difficulty in obtaining invoices from upstream retailers is a major tax dilemma for renewable resources recycling enterprises, and the Announcement on Improving the VAT Policy on Comprehensive Utilization of Resources (Announcement of the Ministry of Finance and the State Administration of Taxation No. 40 of 2021, hereinafter referred to as "Document No. 40") stipulates that the renewable resources recycling enterprises can choose to apply the simplified taxation method and pay VAT according to the 3% levy rate. Document No. 40 provides that recycling enterprises may choose to apply the simplified tax calculation method to calculate and pay the VAT according to the 3% levy rate, which to a certain extent alleviates the problem of not being able to obtain the special invoices to offset the input tax. Recently, some areas to explore the approved way to collect renewable resources recycling industry enterprise income tax, approved collection as a supplementary means of checking the collection, need to comply with the provisions of the situation can be applied, the recent many places are according to a uniform rate of taxable income approved collection of renewable resources recycling industry enterprise income tax, whether this practice is lawful and reasonable, and whether it can effectively solve the renewable resources recycling enterprise tax dilemma? This article will discuss.

As the regulation of the refined oil industry tends to be digitalized and intelligentized, the trading of refined oil products has given rise to a variety of new forms through the inclusion of retail subjects such as gas stations that do not carry invoices for purchases and sales or that have a surplus of input invoices into the trading chain. This article intends to analyze the boundaries between false invoicing and illegal purchasing in a case in which the invoiced enterprise obtained invoices for offsetting inputs by separating the invoices from the goods and the introducer was qualified as an illegal purchaser, and to discuss the tax risks of the invoiced enterprise and the actual oil purchasing body in the case on the basis of this analysis.

Recently, a case of withdrawn Notification of Proven False Openings has triggered a wide debate. Proven single plays an important role in invoice violation cases, which safeguards the realization of the state's tax claims, but the problems of risk transfer and double taxation brought by it have also made it highly questionable. In practice, the application of certified single has become more and more common, how to deal with the tax risk of certified single has become a topic that enterprises have to study. This article starts from the case of withdrawal of certificated document, elaborates on the legal consequences and actionability of certificated document, and provides three specific measures to deal with the tax risk of certificated document.