From Zheng Shuang to Deng Lun, the entertainment industry has undoubtedly become a hotspot in the tax world over the past year. In the results announced by the General Administration of Taxation, "conversion of the nature of income" has become the most frequent term. So, what is "conversion of income"? Why does "switching the nature of income" constitute tax evasion? Where is the line between tax evasion and tax avoidance in the entertainment industry? This article will summarize and review the tax cases in the entertainment industry in the past year and answer these questions.

Since the Announcement on Administration of Individual Income Tax Collection on Business Income from Equity Investments (Announcement No. 41 of the Ministry of Finance and the State Administration of Taxation of 2021) came into effect, the space of authorized taxation for sole proprietorships and partnerships engaging in equity investments has been blocked, and all kinds of investment enterprises and investment funds under partnership structure have been under the focus of the tax authorities, which has implicated some new types of tax risks. It is understood that when reviewing the tax declaration information of enterprises, the tax authorities of a certain place proposed that the transfer of partnership shares by partners should also be declared for tax payment in accordance with the business income, and a tax rate of 5%-35% should be applied, which triggered a dispute between tax enterprises.

network judicial auction with low price, convenient by widely welcomed, but in which there is also a tax risk. Judicial auctions usually through the "Notice to Bidders" or "Auction Notice" show that "the buyer with the "confirmation of auction sale" and the relevant legal instruments to the relevant departments for the transfer of property rights transfer formalities, the required taxes and fees are borne by the buyer." In practice, do all the taxes and fees include the taxes and fees owed by the seller in its business? Does it include taxes and fees unrelated to the registration of change of ownership? Due to the agreement is not clear as well as the tax amount involved in the case is huge and lead to the buyer and seller, the buyer and the tax authorities between the dispute, this paper intends to through the current legal norms and judicial practice jurisprudence, on the relevant issues for readers to sort out reference.

Administrative normative documents are an important basis for law enforcement by administrative organs, and are also the main focus of disputes between administrative organs and administrative counterparts in judicial practice. Since the revised Administrative Procedure Law in 2014 will normative documents into the scope of judicial review, China formally established the administrative litigation normative documents and review system. This paper intends to sort out the judicial review of administrative normative documents from the relevant legal provisions, judicial typical cases, for readers' reference.

China's personal tax policy on investment in non-monetary assets has gone through an evolutionary process from "no levy" to "one-time payment" to "payment by installments", and the focus of the policy has also changed from "lack of taxable cash" to "preventing national tax loss" to "guiding private investment". The focus of the policy has also transitioned from "lack of personal taxable cash" to "preventing national tax loss" to "guiding private investment". As the economic activities of individual investors investing in equity, real estate, technical inventions and other forms of non-monetary assets become more and more widespread, coupled with the long process of fulfilling the investment agreement, there are numerous tax disputes on the point of time and standard for recognizing the transfer income. Especially under the current non-monetary assets investment tax policy, individual investors face three major tax risks that need to be prevented.

According to the Opinions on Further Deepening the Reform of Tax Collection and Administration issued by the Central Office and the State Office, it is the goal of China's tax supervision development and reform to realize the change from "tax management by votes" to "tax management by numbers" classification and precise supervision. It is necessary to comprehensively improve the way of tax payment and optimize the personal tax service. The Five-Year Work Program for Deepening the Reform of the National Tax System (2018-2022) (Taxation General Fa [2018] No. 199) also proposes to improve the tax supervision system for natural persons. Recently, many tax authorities have started to upgrade the tax control system for natural persons, and in the context of the imminent completion of "Golden Tax Phase IV", this article briefly analyzes how natural persons can do a good job of tax compliance and avoid tax risks for readers' reference.

Export tax rebate is an important aspect of optimizing the management of foreign trade. With the promotion of information sharing system and mechanism among tax, banking, customs and foreign exchange management departments as well as the establishment of tax big data, the tax department has become more powerful in supervising the trade behavior of export tax rebate. However, as some export enterprises have short-term financial difficulties and pledge their export tax refund account trusteeship for loans, can the court seize the special account and withhold tax refunds to enforce the relevant judgment when the enterprise has economic disputes with other subjects? When the enterprise owes tax due to economic activities, what is the priority of the bank's right to be compensated and the priority of the tax in the first place? These issues need to be clarified in order to balance the interests of all stakeholders.

In recent years, China's export trade volume continues to grow, with the annual export of goods reaching as high as 23.97 trillion yuan in 2022, an increase of 10.5%; export tax refunds totaling 186.78 billion yuan were handled throughout the year. However, prior to this year, engaging in foreign trade was subject to the filing of foreign trade operators, so some small and medium-sized enterprises (SMEs) and individual households were unable to carry out export business. To encourage the development of the foreign trade industry, the Standing Committee of the National People's Congress (NPC) abolished this filing at the end of 2022, further relaxing the threshold for participation in foreign trade. In addition, the State Administration of Taxation (SAT) issued several announcements during 2022 to continuously accelerate export tax refunds. The potential risk of fraudulent export tax refunds is a cause for concern as a result of the two factors, namely the number of market participants becoming larger and the relaxation of tax refund audits. In addition, due to the complexity of export business and tax refund, the business of entrusting agents to export and handling tax refund has a good prospect, which expands a broad market for the foreign trade comprehensive service platform (hereinafter referred to as "foreign comprehensive service"). In view of this, this article introduces the compliance points and tax incentives for MSMEs to carry out foreign trade exports in light of the current regulations, and at the same time, explains how to prevent the risk of tax rebates for foreign comprehensive service platforms.