The filing and review of laws and regulations is an important system for maintaining the unity of the rule of law in the country.2024 On August 30, the State Council promulgated the newly revised Regulations on the Filing and Review of Laws and Regulations (hereinafter referred to as the “Regulations”), which put forward new requirements for the filing and review and supervision of the filing and review of local laws and regulations, departmental rules and regulations of local governments. Currently, the form of tax laws is heavily represented by departmental rules, normative documents and local regulations, and it will be difficult to change them for a long period of time in the future, and the Regulations will undoubtedly have a direct impact on the tax legislation. In addition, the local financial subsidy policy will face a more severe filing review situation, and the industries relying on higher financial subsidies will also be affected.

Tax evasion, smuggling and fraudulent export tax rebate behavior will cause the loss of national tax, but the constitutive elements of the three crimes are not consistent, resulting in the loss of national tax for different reasons. However, in judicial practice, these three crimes are often intertwined, difficult to distinguish, for example, the newly introduced “two high” “on the handling of criminal cases of endangering the tax collection and management of the interpretation of a number of issues in the application of the law,” the provisions of the “cycle of export” fraudulent tax behavior, at the same time Involving smuggling behavior. Does circular export behavior constitute tax fraud, and does import through smuggling after export necessarily constitute tax fraud? In this paper, we will analyze a typical case and try to return to the legal basis of tax fraud, identify the threshold and core of circular export tax fraud, and define the boundaries of tax fraud, smuggling, tax evasion and other series of behaviors.

At the end of 2019, faced with the sudden outbreak of COVID-19, the Central Committee of the Communist Party of China made a decisive decision and adopted the most comprehensive prevention and control measures. Local governments took active actions and purchased a large number of masks, protective clothing, goggles, thermometers, and testing reagents, effectively guaranteeing the supply of epidemic prevention materials. According to a speech by Liu Kun, former Minister of Finance, at the 2020 National Finance Work Conference, by the end of November 2020, the expenditure on epidemic prevention and control funds by fiscal departments at all levels had exceeded 400 billion yuan. It can be said that national financial support has made an indelible contribution to overcoming the epidemic. However, after the epidemic, we have successively received consultations and learned that several procurement units of epidemic prevention materials have been investigated by tax authorities for suspected fraudulent invoices. Based on the latest case information we have, this article will analyze the five major tax risks hidden in the supply chain of epidemic prevention materials

In the current judicial practice, resources recycling industry, coal, non-ferrous metals and other bulk trade enterprises often due to the business chain is too long, not actually involved in the transportation of goods and other leading to the authenticity of the goods doubt, network freight, flexible labor and other platform type of enterprises due to the business operation is not standardized, the business process is not a solid existence of the possibility of being found to be false opening, and these industry enterprises due to the lack of invoices of the source, often relying on the financial rebate to conduct business. Under the background of the current strict investigation of tax rebates, the mode of this type of enterprises based on financial rebates for external business, issuing invoices is more likely to be questioned, and there are local judicial authorities believe that the enterprise will be financial rebates as a tool for profit-making by fraudulent invoicing, and will be the purchase and sale of enterprises to the crime of fraudulent invoicing for investigation, and the relevant enterprises, persons in charge, and financial and business personnel are facing serious risks of criminal liability. Relying on the financial return business model means a greater risk of false opening? How can the relevant enterprises effectively prevent the risk of being characterized as false opening and requesting the return of financial rebates? This article will further analyze.

Article 10, Paragraph 2 of the "Interpretation on Several Issues Concerning the Application of Law in Handling Criminal Cases Endangering Tax Collection and Management" (Judicial Interpretation [2024] No. 4) issued by the Supreme People's Court and the Supreme People's Procuratorate stipulates that if the purpose is not to defraud tax refunds and there has been no loss of tax revenue due to deductions, then the crime of issuing false special invoices shall not be prosecuted. This clarifies the conditions for exculpation from the crime of issuing false special invoices. In cases where the full amount of falsely issued special invoices has not been deducted, the undeducted portion objectively has not caused a loss of national tax revenue. Can this situation be applicable to Article 10, Paragraph 2 of the "Interpretation," advocating that the undeducted tax amount should be deducted from the total amount of the crime? The author selects one judgment each before and after the issuance of the Interpretation concerning the crime of issuing false special invoices and analyzes this issue and the underlying judicial logic through comparative case analysis.

In the field of consumption tax, the production of taxable consumer goods is a taxable activity, while pure trading activities are not within the scope of taxation and naturally do not require the payment of consumption tax. However, a refining and chemical enterprise received a notice from its competent tax authority requiring it to pay back taxes on the sale of purchased naphtha raw materials. Is there a legal basis for the tax authority to do so? Should the refining and chemical enterprise pay consumption tax on its trading business of purchasing and selling naphtha? This article intends to analyze this issue.

The two high tax-related judicial interpretations for the crime of false invoicing set up the crime of no fraudulent tax purpose and no fraudulent loss of tax money, which has made a significant contribution to limiting the criminal circle of this crime. At the same time, what kind of crime should be constituted by the false invoicing behavior without the purpose of tax fraud and without causing fraudulent loss of tax money, and what crime should be applied have become the hot topic of discussion in the practical world. This article combines a case of false invoicing of refined oil products on behalf of the author, proposes that this kind of situation can be applied to one of the adjudication paths of the crime of false invoicing under Article 205 of the Criminal Law, and analyzes that the object of the crime of false invoicing can include VAT invoices according to the provisions of the Criminal Law.

Criminal compliance system since the pilot, in the “false” cases have been used in a large number of cases, once became the lawyers defense work of the law. However, with the accumulation of judicial practice experience, criminal compliance cases have exposed some problems, the necessity of the system, the feasibility of the need for further reflection and discussion, in the case of whether the criminal compliance can be initiated in the face of greater uncertainty, the urgent need for a new defense program. On the other hand, the two high tax-related new judicial interpretations of the composition and sentencing of the crime of “false opening” has been significantly amended, providing new opportunities for lawyers' defense work. Under the guidance of the new judicial interpretation, the judicial authorities to collect evidence, determine the facts, the overall thinking of the application of the law has changed, whether the defense lawyer can correctly understand the content of the new judicial interpretation, accurately identify the current “false opening class” case focus of controversy, accurately grasp the core points of the defense, is the key to the case can be properly dealt with.