On July 24, 2023, the Political Bureau of the Central Committee of the Communist Party of China held a meeting to analyze and study the current economic situation, pointing out that at present, the supply and demand relationship in China's real estate market has undergone significant changes. Against the background of the impeded operation of the real estate market and the continued downturn in real estate development investment, real estate development enterprises are facing different degrees of capital pressure. At present, housing prices around the world continued to decline, property transactions plummeted, real estate development enterprises sales revenue is far lower than expected at the beginning of the project development, the project profit shrinks significantly. In the past, many real estate development enterprises acquired land use rights in the form of transferring the equity of the project company through open share field transactions, in which the transferor did not pay the land value-added tax, and the subsequent project company needed to bear a huge amount of land value-added tax due to the extremely low land price paid for the land use rights in real estate liquidation. When the real estate price was high, the project company was still able to bear the cost of real estate development including the tax burden. Now that the real estate market is in the doldrums and the profitability of the project has been greatly reduced, the real estate development company may face the risk of not being able to pay the huge amount of land value-added tax. At the same time, according to the previous tax collection and management practice, the transferor of the land use right in the field of explicit shares is also facing the risk of being penetrated to collect land value-added tax or even characterized as tax evasion. In addition, the legal risks faced by the transferring parties are also more complicated due to the different operations of enterprises in the process of land acquisition, establishment of project companies and equity transfer. Based on this, this paper analyzes the tax risks of the equity transferor and transferee in the field transaction of explicit shares based on the current situation of real estate market for readers' reference.

According to recently disclosed documents of the Courts, there have been numerous cases across various regions involving individuals who falsely issued VAT invoices on a commission basis. The highest amount involved in these cases reached 3.7 billion yuan, involving 8,437 invoices and affecting over 3,000 recipients. Industries such as construction engineering widely employ the business model of individuals issuing invoices on a commission basis. Due to issues of issuance limits, some companies have engaged in fake invoice issuance through individual on a commission basis. Under the regulatory stance of jointly combating tax-related crimes by eight departments, not only do the issuing individuals face administrative and criminal liabilities, but downstream recipients may also encounter multiple tax risks. This article reviews recent related cases, analyzes the administrative and criminal liabilities that might be triggered by obtaining invoices issued by individual agents, and provides suggestions for the tax compliance construction of recipients and risk response strategies when issuers are determined to have issued fake invoices.

Flexible employment platforms play an important role in promoting employment and protecting people's livelihood. However, the special features of flexible employment platforms' business model and tax policies make the platforms' tax-related risks quite high, and the tax authorities have become more and more stringent in scrutinizing the authenticity of flexible employment services. Under the upgrading of technical means and the tightening of supervision, false invoicing by flexible employment platforms will surely lead to tax risks. However, even if the business is real, the tax authorities may deny the authenticity of the business if the evidence is not properly retained. Against this background, how should flexible employment platforms adhere to the authenticity of their business and cope with the strong regulation of the industry? In this article, we will take this as a clue to understand the tax-related status quo of the flexible labor industry and the solutions to deal with it.

In the process of production and operation, enterprises may have difficulties in cash flow, or due to improper tax treatment, etc., and under the current regulatory model of "double random, one open", the past tax non-compliance of enterprises may easily lead to the risk of tax reimbursement. Article 203 of the Criminal Law provides for the crime of evading the recovery of tax arrears, which is a "crime of refusing to execute" in the field of taxation. In the state of tax arrears, it is worth paying attention to what behaviors of taxpayers may face the accusation of the crime of evading the recovery of tax arrears. In March this year, the two high judicial interpretations for the first time clearly defined the crime of evading the recovery of tax debts, providing a legal basis for the application of the crime, activating this long-dormant crime, and its related elements of the crime, the circumstances of the crime are worth further discussion. This paper analyzes the boundary between the crime and non-crime of tax-defaulting enterprises evading the recovery of tax arrears in conjunction with cases, with a view to providing reference for enterprises to prevent and respond to criminal risks.

After the refined oil products module went online, new behavioral patterns of false invoicing in the petrochemical industry have emerged, and red-flush false invoicing is one of them. In practice, some judicial authorities have dealt with red-flush false invoicing of refined oil products as the crime of false invoicing, but this does not accurately grasp the true nature of this type of behavior. The author will take the two declaration forms as the key hand to prove that the essence of the behavior of red-flush false invoicing is to sell the inventory data of refined oil products in order to evade the consumption tax, so as to help the judicial authorities to correctly convict the behavior on the basis of correctly exploring the essence of the behavior, so as to provide the practical judicial protection for the only legal interest of the national consumption tax interests that are infringed upon in this kind of cases.

Editor's Note: In the context of globalized trade, Chinese foreign trade enterprises are facing a complex and changing legal environment. With the economic downturn, "false self-operation real agent" model is still a prohibited illegal behavior. This model not only touches the bottom line of export tax rebate compliance, but also easily triggers the criminal risk of tax fraud. This article discusses the legal logic behind this mode through the analysis of a recent case and interpretation of judicial interpretation, and analyzes how the foreign trade enterprises involved in the case can actively use the latest judicial interpretation to defend themselves and strive for the best results.

Editor's Note: In recent years, with the acceleration of urban renewal, infrastructure construction has witnessed constant innovation in various regions. However, in the planning of infrastructure projects, the occupation of corporate land is often involved, leading to frequent situations of land requisition and acquisition. After receiving compensation from the government, companies usually enjoy preferential policies in value-added tax (VAT), but there are often disputes between enterprises and tax authorities in terms of the application of tax exemption. This article takes the example of approval document disputes over tax exemption to delve into the relevant procedures and applicable conditions for tax exemption during land requisition process, and provide practical suggestions for relevant enterprises.

On August 1, 2024, the Regulation on Fair Competition Review will come into effect, making it clear that the formulation of policies and measures containing elements that affect the cost of production and business is prohibited without a legal or administrative regulatory basis or without the approval of the State Council. Recently, in order to implement the Audit Office, the Municipal Supervision Bureau, the Ministry of Justice and other departments to focus on cleaning up the spirit of the documents that impede the unification of the market and fair competition policies and measures, a number of places to clean up the illegal financial rebates, standardize investment policies to formulate a work program. However, due to the lack of accurate grasp of laws and regulations and specific standards, enterprises may be difficult to judge the legitimacy of the relevant policies and measures, which leads to some enterprises in the conduct of daily business in the center of the hidden worries. This article compiles recent cases of government subsidies and support funds being withdrawn in several places, and provides tax compliance suggestions for enterprises based on the new regulatory situation.