With the deepening of China's comprehensive construction of the rule of law, the gradual enhancement of the awareness of civil rights, as well as the diversification and complexity of the economy and society, the administrative capacity of China's administrative organs at all levels has put forward higher standards and requirements, and all kinds of administrative disputes have begun to be resolved on the track of the rule of law. Dispute resolution mechanism is an important part of the national governance system, perfect and good administrative dispute resolution mechanism can effectively resolve administrative disputes and disputes, ease the contradiction between the relative and the administrative organs, and realize fairness and justice. In all kinds of administrative dispute resolution mechanism, administrative reconsideration is the most important channel to resolve administrative disputes, and administrative litigation system is the "last line of defense" for administrative dispute resolution. This paper analyzes and looks forward to the reconsideration and litigation of tax administrative cases by summarizing and observing the statistical data of administrative reconsideration and administrative litigation cases nationwide during the three-year period of 2019-2021 announced by the Ministry of Justice.

Invoice is an important document to prove the real occurrence of economic activities. For the purchaser of goods or services, invoice is the statutory pre-tax deduction document for enterprise income tax, and VAT special invoice is the basis for VAT input deduction. Under the business forms of flexible employment and individual transportation, individuals, as providers of goods or services, usually need to apply to the tax bureau for issuing invoices on behalf of others in order to obtain invoices that meet the requirements of the purchasers and to ensure the smooth development of the transactions. In practice, due to the large number of invoices, the tax authorities will not review the application for invoicing in a substantive and comprehensive manner, which has given rise to illegal phenomena such as invoicing for fictitious business, and there are many risks for both the individuals applying for invoicing and the enterprises receiving the invoices. This paper takes the conditions of individual application for invoicing as an entry point, and further analyzes five common tax-related risks of invoicing for reference.

As a national pillar industry, the electric power industry plays an important role in economic construction, social development, financial taxation and national defense construction, etc. However, at the same time, factors such as heavy taxes and low profits objectively restrict the healthy development of electric power enterprises. Due to the insufficient acquisition of front-end VAT credit vouchers and other reasons, the VAT tax burden of electric power enterprises is heavy. As for enterprise income tax, incomplete cost vouchers in the process of raw material procurement lead to the corresponding costs not being able to be deducted normally, which in turn leads to the increase in enterprise income tax burden. In addition to the two major taxes mentioned above, power enterprises are highly susceptible to tax-related risks either due to inaccurate application of tax incentives or lack of necessary understanding of minor taxes such as environmental protection tax. This article is intended to reveal the possible tax-related risks faced by the electric power industry in order to alert the relevant taxpayers so as not to fall into legal risks.

On May 4, 2023, a total of eleven departments, including the General Administration of Market Supervision, the General Administration of Taxation, the General Administration of Customs, the Supreme Court, the Supreme Prosecutor and other departments, jointly issued the "Guiding Opinions on Further Strengthening the Supervision of the Medical Cosmetology Industry" (State Municipal Supervision and Cantonal Administration of the State Council 〔2023〕 No. 22), whose purpose is to strengthen the collaboration between the departments and to establish a cross-departmental mechanism for the comprehensive supervision and enforcement of the work. Compared to the eleven departments previously jointly issued the "Notice on Further Strengthening the Comprehensive Supervision and Law Enforcement of Medical Beauty" (State Health Office Supervision and Development [2020] No. 4) emphasizes the departmental responsibilities, but also emphasizes the departmental cooperation, in particular, the discovery of clues of violations of the law if it involves the supervision and responsibility of multiple departments, should be carried out to collaborate in the verification of the disposal, which means that there will be a "Tax + Police This means that there will be a situation of "tax+police", "tax+health", "tax+municipal supervision" and other joint law enforcement. Since the medical beauty industry has long been the hardest hit by tax-related violations, and even some listed enterprises may have tax evasion or false invoicing, the medical beauty industry must strengthen its own compliance construction under the strong regulation. This article summarizes the common tax-related risks of medical beauty enterprises in practice, and puts forward targeted compliance suggestions for the readers.

Previously, Huatax has summarized the main risks of high-income people under the current tax-related regulation in the article "An Overview: What Tax-Related Risks for High-Income People Due to the Strict Regulation of Taxation? In the previous article, Huatax summarized the main risks of high-income people under the current tax-related regulation; and systematically elaborated the tax risks that high-income people may incur due to the transfer of equity through the article "Case Analysis: Five Types of Common Tax-Related Risks of Equity Transfer of High-Income People"; in this article, we will continue to explore the tax-related risks of high-income people, and reveal the risks behind the planning of their incomes through the analysis of cases for the benefit of the readers.

This first, Huatax wrote the article "Beware of five categories and sixteen tax risks for small, medium and micro enterprises nowadays! to help small, medium and micro enterprises identify the tax risks they may face in their operations. According to the concept of "identifying and controlling risks to avoid losses" of enterprise compliance, enterprises need to control these risks, and it is best to establish a sound tax compliance system and mechanism. However, in practice, we have observed that some enterprises, especially small, medium and micro enterprises, do not understand and are reluctant to carry out tax compliance, believing that such work can not produce real benefits and costs a lot. We believe that this way of thinking misunderstands the essence of tax compliance and shows that some entrepreneurs have not yet accurately recognized the consequences of tax violations. The value of tax compliance is: on the one hand, it can "make money" for enterprises, the Ministry of Finance and the State Administration of Taxation have formulated a large number of tax incentives to encourage economic development, and professional tax compliance is needed to make good use of tax incentives for the benefit of enterprises; on the other hand, it can avoid losses, and if an enterprise is suspected of false invoicing or tax evasion, it will always face huge fines and fines. If the enterprise is suspected of fraudulent opening or tax evasion, it may face huge fines at any time, and the entrepreneur may even go to jail. In view of this, Huatax combines some practical cases to reveal and interpret relevant tax compliance points for the majority of SMEs in business development, financial management and accounting, tax declaration, etc., in order to serve the majority of enterprises to establish a sound tax compliance system and avoid tax risks.

According to the provisions of the Criminal Law and relevant judicial interpretations, the act of issuing false VAT special invoices includes four behavioral patterns: issuing for others, issuing for oneself, having others issue for oneself, and introducing others to issue for oneself. However, in specific cases, is it inevitable for the issuer and the recipient to be equally guilty? Why do some cases involve the issuer in false invoicing, but the recipient does not? This article explores the determination of responsibility for different subjects in the act of issuing false VAT special invoices through two corresponding cases of issuers and recipients. It also discusses how recipient enterprises should prevent the risk of issuing false invoices in their daily transactions, providing insights for readers.

A few days ago, the Supreme Prosecutor, in response to a reporter's question, released data and the latest trend of compliance and rectification of enterprises involved in the case; as of December 2022, a total of 5,150 compliance cases were handled nationwide, and decisions not to prosecute were made in accordance with the law in respect of 1,498 enterprises and 3,051 people who had been rectified and complied with the law. The data shows that criminal compliance has given full play to the institutional function of saving real enterprises, urging them to return to the right path from crime and eliminating as much as possible the negative impact of crime. At the conference, the person in charge of the Supreme Prosecutor's Office also made new statements on the scope of application and procedures of the compliance policy for enterprises involved in cases, releasing positive signals. This article combines the criminal compliance features of tax-related crimes and looks forward to the next corporate compliance trends of tax-related crimes.