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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
Dec. 17, 2024, 11:43 a.m.
783Views
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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
Dec. 17, 2024, 11:17 a.m.
433Views
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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.
823Views
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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.
1149Views
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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.
1894Views
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The crime of illegal sale of VAT invoices only refers to blank invoices, and the undue expansion of the scope of application of the crime should be guarded against.
After the introduction of the new judicial interpretation of the Supreme Law and the Supreme Prosecutor's Office (Legal Interpretation [2024] No. 4), there are cases in judicial practice in which the crime of falsely issuing special invoices has been reclassified as the crime of illegal sale, which in turn triggered a heated discussion on the application of the crime of illegal sale of special invoices for value-added tax (VAT). In the author's opinion, from the perspective of the historical origin and legislative background of the crime of illegal sale of VAT invoices, the object of the crime only includes blank VAT invoices, and the legal interest infringed by the crime is the franchise of invoices, which cannot be simply understood as illegal sale of false invoices by charging the invoicing fee, and the undue enlargement of the application of the crime should be guarded against, or it will be contrary to the spirit of the Supreme Court and Supreme Prosecutor's restriction of the circle of crimes, and will cause confusion in the criminal law system.Nov. 28, 2024, 11:56 a.m.
1498Views
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Upstream enterprises and transport platforms' false driving cases trigger tax administrative and criminal risks for coal enterprises
On 18 March 2024, at the press conference on the judicial interpretation of the "Two High Commissions", the spokesperson of the Supreme Prosecutor's Office explicitly pointed out that "petrochemical, coal and other industries are still the high incidence of the crime of fraudulent invoicing of taxes". Under the background of coal mining quota system, coal mining enterprises usually adopt off-the-books operation and other ways to sell coal mined in excess of the quota, and it is difficult for downstream coal trading enterprises to obtain legal certificates for VAT input tax deduction and EIT deduction when purchasing coal from them, so some of them make use of third-party invoices to obtain input invoices on behalf of the enterprises. In addition, the traditional transport mode of individual drivers also brings the problem of obtaining invoices for coal trading enterprises, and the emergence of new vehicle-less transport modes relieves this problem and brings new tax risks at the same time. This paper will take the predicament of coal trading enterprises as the starting point and briefly analyse the administrative and criminal tax risks faced by coal trading enterprises under the new situation.Nov. 25, 2024, 10:18 a.m.
1214Views
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CSO fraudulent opening cases erupt in many places, triggering tax administrative and criminal risks for pharmaceutical companies
n the past, the pharmaceutical industry, the business model of drug sales for the layers of distribution, due to the long business chain, to a certain extent, played the role of risk isolation, invoice risk transfer to the pharmaceutical companies less likely. After the "two-invoice system", pharmaceutical companies can only issue two invoices to medical institutions, the original business model is difficult, a large number of distributors have changed their identity to CSO and other promotional service providers, the business model has changed accordingly to the drug promotion model, the business chain is greatly shortened, even if the pharmaceutical companies really purchased promotional services, promotional service providers do not know the behavior of false invoicing. Even if the pharmaceutical company really purchased the promotion service, the behavior of false in......Nov. 21, 2024, 10:14 a.m.
1556Views
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Cases of Scalpers Manipulating the Separation of Fuel and Invoice Should not be Treated as Makes out False Value-Added Tax Invoices and the maximum sentence should not exceed five years
The latest case shows that for the group of scalpers who manipulate the fuel and invoice to separate and assist the invoice-buying units to obtain chemical invoices or refined oil invoices in a fraudulent manner, according to the spirit of the judicial interpretation of the two high courts that limits the application of the offence of fraudulent invoicing and the rule of purpose of tax cheating + result of tax losing, the conviction should be based on the offence of unlawfully purchasing VAT invoices, that is, the maximum statutory sentence should not exceed five years. The maximum statutory penalty shall not exceed five years. The author suggests that parties involved in suchNov. 19, 2024, 11:03 a.m.
1019Views
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Platform fictitious business, arbitrage funds, corporate payroll planning met “Waterloo”
Recently, Huashui has observed a number of cases of tax-related risks arising from “compensation planning”. For example, when a capital management company paid out bonuses to its employees in 2017, the amount of bonuses was too high and the tax burden increased. In order to save tax for its employees and avoid its own withholding obligations, the company accepted an employee remuneration planning service provided by a tax planning platform enterprise. The tax planning platform enterprise is set up in a tax depression with financial incentives, through investment and financing consulting service business with the enterprise involved in the case, so that the enterprise involved in the case will pay the funds to the platform enterprise, and then the platform enterprise directly through the form of “public-to-private”, the funds will be paid to the enterprise employees. The tax planning platform charged a certain amount of “planning fees” in the process of capital return, and then issued an invoice for consulting fees for the enterprise involved in the case.Nov. 18, 2024, 10:14 a.m.
1631Views
