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Subjective state may be the key to characterisation in tax administrative penalty cases
Jan. 24, 2025, 1:41 p.m.
1393Views
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Response Strategies to the Risk of False Opening in the Agricultural Products Industry under the Judicial Interpretation of the Two High Tax-Related Judicial Interpretations
Jan. 23, 2025, 5 p.m.
723Views
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After more than ten years of defending his rights, the Supreme People's Court reopened the case and changed the sentence: the double penalty for tax evasion was revoked!
On December 31, 2024, the Supreme People's Court issued a retrial administrative judgment around an urban land use tax dispute case, revoking an 11-year-old tax penalty decision. In the author's view, in the case of cognitive differences between the taxpayer and the enterprise on a tax-related matter, it should not be unilaterally characterized as tax evasion, and the taxpayer's right of administrative appeal in administrative and criminal cross-case should be protected in accordance with the law. The judgment of this case is of typical significance and important value, the tax enforcement behavior of the tax authority in the form of mechanical law was not supported by the court, and the taxpayer finally won the lawsuit after more than ten years of twists and turns, and the legitimate rights and interests of the taxpayer were effectively safeguarded.Jan. 21, 2025, 10:30 a.m.
2047Views
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Significant Regulatory Proposals Solicit Public Opinion! Tax Lawyers Interpret the Provisions on Tax Information Reporting for Internet Platform Enterprises
From December 20, 2024 to January 19, 2025, the State Administration of Taxation issued the “Provisions on the Submission of Tax-related Information of Internet Platform Enterprises (Draft for Comments)”. (hereinafter referred to as the “Provisions”) to solicit opinions from the public. The draft of the Provisions was jointly drafted by the State Administration of Taxation and the State Administration for Market Regulation, aiming to further regulate the information submitted by Internet platform enterprises and promote the standardized, healthy and sustainable development of the platform economy. In view of this, we have interpreted the Provisions and put forward a number of suggestions for amendments based on the perennial observation and summary of the operation and development of Internet platforms.Dec. 23, 2024, 3:23 p.m.
1259Views
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Big Case Release: Hwuason Law Firm Represented a 1.5 Billion Refined Oil Special Invoice Fraudulent Invoicing Case Convicted of Illegal Purchase of VAT Special Invoice with Probation and Concluded the
n 17th December, 2024, a criminal judgement was issued by a local people's court in a case of false invoicing of refined oil products by an enterprise trading refined oil products with a total of more than RMB 1.5 billion in value-added tax (VAT), in which the team of Hwuason Law Firm cooperated with each other and was represented by Wang Qiang in the court. The person in charge of the enterprise was transferred by the investigating authorities for examination and prosecution of the crime of false VAT invoices, and the prosecuting authorities and the people's court adopted the defence opinions of the lawyers, corrected the application of the crime by the investigating authorities, and finally sentenced the person in charge of the enterprise to the crime of illegally purchasing VAT invoices and applied probation. The judgement in this case has put into practice the rules of the two high tax-related judicial interpretations of the second paragraph of article 10 of the crime of false invoices, and has a positive reference significance to the case of false invoices in the field of refined oil products.Dec. 23, 2024, 10:32 a.m.
2043Views
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The phenomenon of expanding the application of the crime of illegal sale of VAT invoices in some places should be curbed as soon as possible after the issuance of tax-related judicial interpretations
The Supreme Law and the Supreme Prosecutor's Judicial Interpretation on Taxes Involving (Legal Interpretation [2024] No. 4) has "inadvertently" allowed the crime of illegal sale of VAT invoices to "resurface" while restricting the crime of false issuance of VAT invoices, and the issue of the application of this crime has triggered certain concerns and heated debates. The issue of the application of this crime has aroused certain concerns and heated discussions. In the author's opinion, in the case that handwritten VAT invoices have been completely replaced by machine-printed invoices and completely withdrawn from the stage of history, the judicial interpretations of the Supreme Court and the Supreme Prosecutor's Office relating to taxes have limited the crime of false invoicing but at the same time, they have forced some local judicial organs to reactivate the crime, which resulted in the confusion of the expanded application of the crime, and this inappropriate trend needs to be corrected and curbed urgently.Dec. 17, 2024, 11:43 a.m.
1200Views
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Network freight transportation platforms were convicted of false or illegal sales, triggering a series of tax administrative risks for the invoiced enterprises
In recent years, as the country continues to promote structural reform of the supply side of logistics, and promote the logistics and transportation industry "cost reduction and efficiency", the logistics and transportation industry has emerged as a new mode of transportation, such as car-free transport and network freight platform, which relies on the mobile Internet and other technologies to build a logistics information platform to effectively improve the efficiency of the transportation organization, and has been welcomed by the market. The market is welcome. However, at the same time, some network freight platform enterprises deviated from the business track, using the tax policy given by the state, false purchase of refined oil, ETC invoices to offset the input wantonly to the downstream enterprises of false invoicing, the main body involved in the case was ultimately convicted and sentenced by the court for the crime of false opening of VAT invoices or the crime of illegal sale of special invoices. As the dust settles on the suspected false invoicing case of the network platform enterprise, what kind of tax administrative risks will the related invoiced enterprises face and how should they respond? This article is intended to reveal and provide a brief response idea for the invoiced enterprises.Dec. 17, 2024, 11:17 a.m.
919Views
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How to effectively handle and minimize the loss of the invoicee when obtaining abnormal VAT deduction vouchers?
It is common in practice for upstream suppliers to escape and lose contact with each other, to be recognized as non-normal households, and to be characterized as false invoicing, etc. The invoices obtained by downstream enterprises receiving invoices are usually recognized as abnormal value-added tax deduction vouchers (hereinafter referred to as abnormal vouchers), and they are faced with the problems of input reversal and back tax payment. This paper analyzes the key points of the application for verification of abnormal vouchers from the scope of identification of abnormal vouchers and puts forward risk prevention and control suggestions for readers' reference.Dec. 12, 2024, 11:26 a.m.
2293Views
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Flexible labor platforms are suspected of fraudulent VAT invoicing, and salespeople are not necessarily culpable! Editor's Note: In the wave of digitization, the flexible labor industry is developing
In the wave of digitization, the flexible labor industry is developing rapidly, but tax compliance risks are also following. Recently, a flexible labor platform's tax financing business has been transferred to the public security for suspected false VAT invoices. This article takes this as an example and discusses whether the platform enterprise constitutes "issuing invoices in good faith and accepting invoices in bad faith", as well as the definition of the responsibility of sales staff, aiming to provide professional legal analysis and advice for flexible labor platforms and their employees when they face tax risks. The purpose of this article is to provide professional legal analysis and suggestions for flexible labor platforms and their employees when they face tax risks.Dec. 9, 2024, 11:40 a.m.
1544Views
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Nearly 3,000 high-tech enterprises have been disqualified this year, and the tax risk of high-tech enterprises continues to be heightened
High-tech enterprises are the state's key support for enterprises, not only can enjoy the enterprise income tax rate of 15% preferential tax rate, can also enjoy the loss carry-forward years to extend the tax incentives, the enterprise's technical staff to obtain the transformation of scientific and technological achievements of the equity awards can also enjoy the policy of installment payment of personal tax. This year, many high-tech enterprises to identify institutions to increase the supervision of high-tech enterprise qualification, issued one after another to cancel the high-tech enterprise qualification announcement, for enterprises sounded the alarm. In practice, what circumstances will be canceled high-tech enterprise qualification, what kind of tax risk enterprises face? This article is intended to reveal and provide ideas for prevention and response.Dec. 2, 2024, 3:31 p.m.
2486Views
