In practice, due to the difficulty in obtaining input invoices for bulk commodities, some enterprises chose to obtain VAT invoices by opening or purchasing on behalf of others in order to make up for the shortfall of inputs, and a large number of criminal cases broke out as a result. The author searched such tax-related cases and found that there were similarities in the business mode and behavior involved in such cases, but the final court judgment was "different judgments for the same case", in which most of the judgments were that it constituted the crime of falsely issuing VAT invoices, and some of the judgments were that it constituted the crime of illegally purchasing VAT invoices, while the crime of falsely issuing VAT invoices was that it constituted the crime of illegally purchasing VAT invoices. Most of the judgments are considered to constitute the crime of false invoicing of VAT, and some of them are considered to constitute the crime of illegal purchase of VAT invoices, while the maximum penalty for the crime of false invoicing of VAT is life imprisonment and the maximum penalty for the crime of illegal purchase of VAT invoices is five years' imprisonment, which is a big difference between the two. The author searches for the public cases, sorts out the views of the courts and combines them with the objective problems in practice, in order to give the enterprises certain reference suggestions for the benefit of the readers.

Iron and steel industry is an important pillar industry of China's national economy. With the tightening of tax control, tax-related risks will bring greater negative impact on the development of iron and steel enterprises. In order to realize the sustainability of iron and steel enterprises' operation, it is necessary to strengthen the control of tax-related risks of iron and steel enterprises' own procurement. The raw materials of steel enterprises are mainly iron ore and steel scrap, of which steel scrap is a renewable resource. Compared with the production of steel from iron ore, the production of steel from steel scrap can effectively save iron ore, coke and raw coal, and at the same time, reduce carbon dioxide and solid waste emissions. However, the large tax risk in the procurement of steel scrap has become a bottleneck affecting the large-scale use of steel scrap by steel enterprises. In order to help steel enterprises to enhance their risk prevention awareness and improve their ability to deal with tax-related risks, this paper summarizes the four tax-related legal risks in the procurement process in light of the actual situation of procurement business of steel enterprises for reference.

Recently, a trading company was audited by the tax authorities for obtaining "proved false" invoices, and the case reflects a common risk faced by trading companies: the downstream recipient company is implicated because the upstream invoicing party issued invoices that were proved to be false. Then, the competent tax authorities of the upstream enterprise issued the Notice of Tax Co-operation and Notice of Proven False Invoicing, can the competent tax authorities of the downstream invoiced enterprise make different determinations and come to the opposite conclusion that the business is real? Does the invoiced enterprise have to pay back the tax? Can the real costs be deducted? This article takes a case as an introduction to analyze the above issues for readers' reference.

On April 1, the Inspection Bureau of Zhengzhou Municipal Taxation Bureau of the State Administration of Taxation (SAT) made public a "Notice of Taxation Administrative Penalty Matters" and the announcement of the delivery of the document to attract social attention. The instrument contains, due to the seller's invoice list of goods recorded in the purchase and sale of goods in the inventory system are not queried, and found that part of the funds back to the clues, so that the seller is recognized as a malicious false open without goods, to be punished. So, "funds back" that "no goods false opening" is what kind of relationship? Whether there are other reasonable doubt that the false opening failed to exclude? In this paper, we will analyze with the reader to "funds back" that "no goods false opening" of the wrong logic.

China's taxpayers should pay taxes, late fees or provide appropriate guarantees before filing administrative reconsideration. In practice, taxpayers who cannot pay taxes and late fees can only provide tax guarantees and be confirmed by the tax authorities before entering the reconsideration process. Providing tax guarantee by real estate mortgage is the most common choice for taxpayers, but it faces practical difficulties in operation. In this paper, a case of an enterprise providing tax guarantee by real estate mortgage without confirmation by the tax bureau reveals the focus of tax dispute between taxpayers and enterprises and the review duties and practical difficulties of the tax authorities in providing tax guarantee by real estate mortgage.

Recently, the Research Society of Finance and Taxation Law of China Law Society, the Law School of Capital University of Economics and Business, the Research Center of Finance and Taxation Law of Capital University of Economics and Business, and Deheng Law Firm identified ten 2022 Influential Taxation Judicial Trial Cases in respect of tax-related judicial cases made public by courts of all levels during the period of November 1, 2021, to December 10, 2022, and identified ten 2022 Influential Taxation Judicial Trial Cases. Among them, a case in which an introducer was convicted and sentenced for the crime of illegally purchasing VAT invoices, knowing that there was no real business transaction to introduce false invoicing, deserves attention.

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.

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.