With the reply of the Research Office of the Supreme People's Court and the clarification of the guiding cases, the behavior of dependence and truthful issuance is not recognized as the criminal act of false issuance because it does not cause the loss of tax. However, the practice of "truthful opening" behavior, the caliber is still narrow. In the face of the defendant and his defense put forward belongs to the "truthful opening" claim, the judicial organs is how to identify the actual transaction mode, on what grounds to deny, there is no space for defense, it is worth studying.

Many enterprises, especially sole proprietorships and partnerships, require employees to provide invoices of not less than the amount of wages when they are paid, on the one hand out of the need to help employees avoid personal income tax, and on the other hand in order to inflate the cost of the enterprise and increase the pre-tax deduction. Recently, an enterprise was sentenced for accepting false invoices for wages, and the court found that the enterprise constituted the crime of false invoicing and sentenced the main responsible person to 2 years and 6 months of imprisonment. As a matter of fact, invoice-for-salary has become an open secret to avoid payroll tax, which is characterized by the fact that it is not legal and compliant in itself, and bets entirely on the intensity of the tax authorities' audit, hiding serious administrative and criminal risks.

The epidemic has promoted the development of the digital economy, and new types of business such as Internet taxation, flexible labor, network freight, cloud crowdsourcing, etc. are rapidly developing on the wind of favorable national policies. However, capital disordered expansion buried hidden dangers, digital economy, platform economy compliance still has a fairly long way to go, especially tax compliance should be paid attention to. And in this process from disorder to standardization, some unscrupulous elements use the digital economy, platform economy coat to engage in illegal and criminal behavior and the whole industry has a negative impact, and some platforms in the operation process of non-compliance behavior is also gradually exposed. This article will analyze the prevention and resolution of tax risks under the digital economy and platform economy by taking recent cases as an entry point for the readers.

Because most of the cases of false VAT invoices are accompanied by the phenomenon of fund return, the tax authorities pay special attention to the flow of funds when dealing with this type of cases, but does it necessarily belong to false invoicing as long as there is the apparent behavior of fund return? If it is really difficult for enterprises to obtain input invoices, how should they respond? In the situation of the tax authorities to crack down on the case of false invoicing, how should enterprises carry out risk prevention?

VAT levied or not levied on a company's investment in an intangible asset at value

Article 201 of the Criminal Law of China provides for the provision of the reasons for tax evasion, i.e., after the tax authorities have issued the notice of recovery according to the law, the person shall not be held criminally liable for making up for the tax due, paying the late payment penalty, and has already been subject to the administrative penalty. However, in judicial practice, how to apply the tax evasion blocking provisions for individual cases is still controversial, this paper intends to analyze the application of the tax evasion blocking provisions through a typical case.

In recent years, the heavy tax burden in the manufacturing industry has become a common problem faced by many enterprises, and the iron and steel industry, as an important basic industry of the national economy, is also similarly faced with a high tax burden pressure. Since April 1, 2019, the central government has opened a tax reduction initiative, and the value-added tax of the manufacturing industry has been reduced from 16% to 13%. So what is the current tax burden situation of China's steel industry? What tax-related problems do steel enterprises face in the development process? This article will analyze these issues.
In recent years, the international political and economic situation is complex and severe, and the downward pressure on the domestic economy has increased. The country continues to implement a proactive fiscal policy and prudent monetary policy, maintaining the general tone of seeking progress while maintaining stability. Counter-cyclical regulation has been adopted, and a series of "stable growth" policies have been introduced and are being implemented with increasing vigour. The fundamentals of the long-term economic improvement has not changed; promote consumption, tax cuts and fee reductions, "make up for short boards" and other policy effects gradually appeared, is conducive to stimulate demand and reduce costs. Steel industry continues to promote in-depth structural reform of the supply side, vigorously energy saving and emission reduction, the operation of the overall stability, but also facing a significant decline in efficiency, tax pressure and environmental protection pressure to increase the difficulties.

In practice, due to the difficulty in obtaining input invoices for bulk commodities, some enterprises chose to obtain VAT invoices by opening or purchasing on behalf of others in order to make up for the shortfall of inputs, and a large number of criminal cases broke out as a result. The author searched such tax-related cases and found that there were similarities in the business mode and behavior involved in such cases, but the final court judgment was "different judgments for the same case", in which most of the judgments were that it constituted the crime of falsely issuing VAT invoices, and some of the judgments were that it constituted the crime of illegally purchasing VAT invoices, while the crime of falsely issuing VAT invoices was that it constituted the crime of illegally purchasing VAT invoices. Most of the judgments are considered to constitute the crime of false invoicing of VAT, and some of them are considered to constitute the crime of illegal purchase of VAT invoices, while the maximum penalty for the crime of false invoicing of VAT is life imprisonment and the maximum penalty for the crime of illegal purchase of VAT invoices is five years' imprisonment, which is a big difference between the two. The author searches for the public cases, sorts out the views of the courts and combines them with the objective problems in practice, in order to give the enterprises certain reference suggestions for the benefit of the readers.