Cross-border tax planning with its complexity, covertness and efficiency has always been the place of preference for high-income people, and the tax avoidance problem it triggers has always been the focus of attention of competent tax authorities in various countries. In China, with the promulgation of the new Individual Tax Law and the implementation of the CRS system and the BEPS Convention, the cross-border tax avoidance problem is being gradually solved, and the former tax planning may trigger the anti-avoidance adjustment of tax authorities. This article focuses on the three more common planning methods of high-income people, namely, indirect equity transfer, retaining profits overseas without distributing them, and changing the status of residents. Combined with the current domestic regulatory background of anti-avoidance of taxes for high-income people, it reveals the tax risks of the relevant people through the cases that have been disclosed so far. If you take history as a mirror, you can know the rise and fall; if you take people as a mirror, you can understand the gains and losses.

With the development of the new business economy, flexible employment as a brand new employment model has attracted much attention in the market. It has been reported that the number of flexibly employed people has reached more than 200 million in 2021, and the overall market size of China's flexible labor has reached 1.1 trillion in 2022 and 1.34 trillion in 2023. Flexible labor platforms are favored by local governments and enterprises as a platform that connects enterprises with freelancers, transforming the traditional employment relationship between enterprises and laborers into a cooperative relationship between enterprises and laborers, and serving both the functions of reducing enterprise costs and promoting employment. More than 1,000 flexible labor platforms in provinces such as Tianjin, Hunan, Jiangsu, Liaoning, and Jiangxi have obtained the qualification of commissioned collection. However, some of the flexible labor platforms have been suspected of tax evasion and false invoicing, and have been disqualified from collecting tax on behalf of enterprises, and are facing administrative and criminal risks. In this article, we will focus on the tax-related risks of flexible labor platforms with practical cases to help platform enterprises achieve tax compliance.

Article 63 of the Tax Collection and Administration Law provides for four situations that are recognized as tax evasion, including forgery, alteration, concealment, unauthorized destruction of account books and bookkeeping vouchers, overstating expenditures or omitting or understating revenues in the account books, and refusing to make a declaration or making a false tax declaration after being notified to do so by the tax authorities. Whether constitutes tax evasion is often related to the tax recovery period. In practice, due to the lack of clarity of laws and regulations, "failure to make a tax declaration" is tax evasion controversy, this article from a judicial decision, from the elements of tax evasion, the application of the recovery period and other perspectives to analyze this issue.

The recent cases of suspected false invoicing by individuals have been occurring frequently, throwing the potential tax risks behind this behavior into the public eye. Through the combing and analysis of the cases, it can be found that the natural person invoicing cases show the characteristics of industrialization: firstly, more than half of the cases disclosed so far are construction enterprises, mainly because of the serious shortage of input invoices, and the construction enterprises try to use their employees or fiscal platforms to issue invoices on behalf of the construction enterprises; secondly, the flexible labor enterprises have triggered the tax audit due to the large number of individuals involved in the invoicing; moreover, the industries of medicine and freight transport choose to issue invoices through individuals due to the existence of problems such as the difficulty of obtaining input invoices. In addition, pharmaceuticals, freight transportation and other industries choose to issue invoices on behalf of individuals due to the difficulty of obtaining input invoices and other problems. Previously, Hwuason systematically elaborated the concept of personal invoicing and related risk points through the article "Case Study: Analyzing Five Major Tax Risks of Personal Invoicing". In this article, we try to start from the industry where personal invoicing cases occur frequently, talk about the root causes of the cases, and analyze the risks of personal invoicing in combination with cases.

Tax-related issues are inevitable in enterprise bankruptcy proceedings, and it is of great significance for the smooth and efficient operation of the bankruptcy mechanism to appropriately deal with the historical tax arrears of the bankrupts, the nascent taxes and fees during the bankruptcy proceedings, and the post-bankruptcy tax and fee write-off issues. The Announcement of the State Administration of Taxation on Several Matters Concerning Tax Levy and Administration (Announcement No. 48 of 2019 of the State Administration of Taxation, hereinafter referred to as "Circular No. 48") is the main document in the field of tax levy and administration to deal with the tax-related issues in the liquidation procedures of enterprise bankruptcy, and it has responded to some of the convergence issues between the Enterprise Bankruptcy Law and tax levy and administration, but there are still many difficulties in application in practice. However, there are still a lot of difficulties in application in practice. Article 4 of Article 48 stipulates that in the bankruptcy liquidation procedure, the tax authority shall declare to the bankruptcy administrator the taxes owed by the enterprise (including education fees and local education surcharges), late payment fees, penalties, and interest generated by special tax adjustments in the claim filing period, and the author will analyze the common tax-related disputes in the bankruptcy procedure from the content of the four declarations, and the article will discuss the issue of taxes owed in order to provide a basis for the analysis. This article firstly discusses the issue of tax owed for reference.

The software industry is one of the industries that China has vigorously pursued the development of, and through the implementation of tax incentives to promote the industry to maintain high quality and stable development. However, in recent years, the cases of software enterprises' false invoicing, fraudulent export tax rebates and tax evasion have erupted one after another, which triggered the concern of all sectors of the society about the tax-related problems of the industry. The technological attributes of software products have put a veil of mystery over them, making it more difficult for tax authorities to carry out audits. Therefore, this year, the State Administration of Taxation will include software enterprises in the focus of the fight, and joint investigations by multiple departments. In view of this, this paper reveals the irregular business model of software enterprises through three hot cases in the software industry, and analyzes the compliance construction of software enterprises, in order to provide suggestions for promoting the healthy development of the software industry.

In December 2022, the thirty-eighth meeting of the Standing Committee of the thirteenth National People's Congress (NPC) conducted a second review of the draft revision of the Company Law. Based on the deliberations of the Standing Committee and the views of various parties, the Third Review Draft submitted for consideration at this meeting proposes a number of amendments, one of which is to improve the registration system for the contribution of registered capital, requiring that "the amount of capital contributed by shareholders of a limited liability company shall be paid in full within five years from the date of the company's establishment." This provision has had a subversive impact on the previous rules for the establishment of a limited liability company under the contribution system, and has an important role in urging shareholders to fulfill their responsibility to make contributions and further protect the interests of creditors. However, how to determine the period of contribution of shareholders of the established limited liability company? If the accelerated expiration of the contribution of its inability to pay the capital and what to do? The most once-and-for-all way is to liquidate the company cancellation, to avoid the full payment of contributions due to failure to outbreak of shareholder liability risk, which will also involve a variety of tax issues, this paper is intended to focus on the resolution of the shareholders' meeting to dissolve the cancellation of the company's tax risk analysis of this situation.

The State Administration of Taxation has continuously strengthened the supervision of tax intermediaries by using tax big data precision audit, and at the same time introduced the central government to clean up the local illegal tax rebate policy, to create a good and fair competition market environment, and to "reduce enterprise costs" as the main business of the Internet tax platform, the living space has been seriously compressed, and the use of "investment promotion" and other tax incentives and false invoicing and other means to earn profits will go to a "dead end". The use of "investment promotion" and other tax incentives and false invoicing and other means to earn profits will go to a "dead end". Tax platform, some rely on tax platform to reduce the tax burden of enterprises will be difficult to continue, and there is a huge risk of false invoicing. The author will analyze relevant cases and policies to reveal the tax risks of the business related to Internet tax platform and make suggestions for readers' reference.