ecently, the Procuratorate Daily reported a case in which the real controller of a coal-using enterprise purchased coal from a small coal kiln without a ticket, and then found a third party to issue an invoice on his behalf, and the real controller was eventually convicted and sentenced for the crime of illegally issuing VAT invoices. However, in judicial practice, many judicial authorities have convicted and sentenced the person for the crime of illegally purchasing VAT invoices in the same case. The maximum penalty for the crime of false invoicing is life imprisonment, while the maximum penalty for the crime of illegal purchase is five years. The difference in the characterization of the two crimes is so great that "different sentences for the same case" undermines the fairness and authority of the judiciary and damages the legitimate rights and interests of the defendants. After the two high judicial interpretation, for the behavior of truthfulness on behalf of the characterization, the supreme law and the supreme prosecutor successively issued "understanding and application" of the viewpoints and there are different. Based on this, this paper intends to start from the two cases, in the two high judicial interpretation of the background, and strive to clarify the truth on behalf of the act of crime and non-crime, the crime and the crime, with a view to make the criminal law of the basic principle of criminal responsibility and criminal punishment in the tax-related crimes can be truly realized.

Document No.30 of Fa [1996], which has expired, once classified the crime of falsely issuing special invoices for VAT into three categories.They are false opening without goods, false opening with goods with inconsistent quantity or amount, and truthful opening on behalf of others.The first paragraph of Article 10 of the tax-related judicial interpretation of the Supreme People's Court and the Supreme People's Procuratorate, which came into effect on March 20 this year, is "enumeration + bottom-up".The way reconstructs the different situations of the crime of falsely issuing special invoices for VAT.It clearly lists four types of criminal acts, namely, false opening without goods, false opening with goods, false opening of fictitious subjects and false opening of tampering with electronic information.It can be said that the understanding and application of the first paragraph of Article 10 of the judicial interpretation of the Supreme People's Court and the Supreme People's Procuratorate.It is the key to accurate conviction.

Recently, the author's team received a consultation case on whether tax planning has tax risks. A power generation enterprise needs to purchase a large amount of straw for power generation but cannot obtain a compliant invoice. The tax company provided a tax planning solution for it, i.e., to let the power generation enterprise's affiliate recycling enterprise to set up a cooperative in the front-end, and then the cooperative will purchase and sell the straw to the recycling enterprise and issue invoices for agricultural products, and then the recycling enterprise will sell the straw to it and issue VAT invoices to it. Accordingly, the power generation enterprises can obtain legal invoices for cost deduction and input credit for straw procurement. However, in the author's opinion, there is a big loophole in this program, and once this program is adopted, the power generation enterprises will face a very high tax risk. Based on this, this article is intended to analyze the tax risks of this tax planning scheme in detail from this case and put forward a brief solution idea for it, in order to provide useful suggestions for the enterprises facing the same dilemma.

The "Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Law in Handling Criminal Cases of Endangering Tax Collection and Administration" (hereinafter referred to as the "Interpretation of the Two High Courts") (Fashi [2024] No. 4) has undergone nearly five years of research and drafting work since it was jointly initiated by the Supreme People's Court and the Supreme People's Procuratorate in 2019. During this period, opinions were solicited from central units such as the National People's Congress Law Working Committee, the Ministry of Public Security, and the State Administration of Taxation, as well as the national legal inspection system. This has created high expectations among practitioners and scholars for this interpretation.Various sectors are hoping that the new interpretation can effectively guide judicial practice in crimes of falsely issuing invoices, resolve issues such as inconsistent judgments in similar cases, inadequate adaptation of criminal responsibility and punishment, and inadequate rules for entering and exiting crimes that do not meet the changing needs of economic activities. These are long-standing and difficult problems and maladies that urgently need to be addressed.

Editor's Note: In real estate projects, civil air defense parking spaces are a common type of project. Due to the special nature of the property rights of civil air defense, it has triggered many disputes over land value-added tax. For example, whether civil air defense parking spaces should be taxed with land value-added tax, whether they belong to the settlement scope, whether the consideration obtained should be included in the income, whether the construction cost can be deducted as a deduction item, and how to collect the cost, etc. This article will discuss several focal points among many controversial issues and provide suggestions on how to avoid the risk of land value-added tax settlement for civil air defense parking spaces.

In order to encourage the development of specific industries and regions, the State and some localities have introduced preferential fiscal and tax policies, such as giving enterprises engaged in encouraging industries a preferential income tax rate of 15%, and exempting or reducing the local sharing portion of the income tax and other tax incentives. Some enterprises in the application of preferential fiscal and tax policies in the process, due to misunderstanding, the application of the risk of paying back taxes, late fees, and with the recent crackdown on illegal tax return action, some of the application of preferential fiscal and tax policies also greatly increased the risk. This article takes four actual cases as the entry point to analyze the four major tax-related risk points that enterprises should pay attention to when applying preferential policies on finance and tax, and puts forward suggestions to deal with them for readers' reference.

The repeated outbreak of cases of false invoicing on network freight platforms is due to the inherent difficulties of the industry. That is, part of the consignment enterprises and individual drivers have completed the transport services, found that individual drivers can not issue invoices, so find network freight platform invoicing. These irregularities are recognised as false invoicing by the case-handling authorities due to the subsequent recording of documents and the appearance of the return of funds. In the past, the platform is mainly based on the Law Research [2015] No. 58, arguing that the behaviour of truthful invoicing does not have social harm. However, after the introduction of the two new judicial interpretations, the act of truthful opening has fallen into the dispute of understanding again. Recently, with the Supreme Court judge issued on the two high interpretation of the "understanding and application", clear truthful opening is not a crime. In view of this, this article combines the recent network freight platform of the latest cases, to explore the two high judicial interpretation of the introduction of network freight platform how to defend, for readers' reference.

Recycling of renewable resources is a key link in the comprehensive utilization of resources, and is of great significance in promoting the development of circular economy and realizing green, low-carbon and high-quality development. This year, the State Council has issued a number of documents to promote the construction of waste recycling system, accelerate the green transformation of the development mode, "to promote large-scale equipment renewal and consumer goods for the old for the new action program" (State Development [2024] No. 7) put forward the promotion of resource recycling enterprises to the natural person of end-of-life product sellers "reverse invoicing" practice, and the promotion of resource recycling enterprises to the natural person of end-of-life product sellers "reverse invoicing" practice. Improve tax policy support. For a long time, the lack of "source invoices" has been restricting the development of resources recycling industry. Based on the aforementioned policy guidance and industry difficulties, on April 24, the State Administration of Taxation issued the "Announcement on Matters Relating to "Reverse Invoicing" by Resource Recycling Enterprises to Sellers of End-of-Life Products to Natural Persons". "(SAT Announcement No. 5 of 2024, hereinafter referred to as "Announcement No. 5"), which makes specific provisions on the scope of invoicing parties, invoicing requirements, invoice functions and tax supervision of the policy of "reverse invoicing". Notice No. 5 makes specific provisions on the scope of the "reverse invoicing" policy, invoicing requirements, invoice functions and tax supervision. Reverse invoicing in the resource recycling segment involves the tax payment of the seller and the VAT input credit and pre-tax deduction of the recycling enterprise, so it is important to correctly understand the requirements and responsibilities of the main parties in the "reverse invoicing" business, Correctly understanding the requirements and responsibilities of each subject in the business of "reverse invoicing" and the impact of "reverse invoicing" on the recycling business are of great significance for improving the degree of business compliance and avoiding and preventing tax-related risks.