On September 1, 2023, the Fifth Session of the Standing Committee of the Fourteenth National People's Congress voted to adopt the newly amended Administrative Review Law (hereinafter referred to as the "new Administrative Review Law"), which will come into force on January 1, 2024. The amendment of the Administrative Review Law starts from clarifying the principles of administrative review, improves the procedures of application, acceptance, hearing and decision-making, and strengthens the supervisory system of administrative review, which will help to better utilize the role of administrative review in resolving administrative disputes. In the field of taxation, administrative reconsideration is also an important channel for solving tax administrative disputes, and the promulgation and implementation of the new Administrative Reconsideration Law will have an impact on the tax administrative reconsideration as the superior law of the Tax Administrative Reconsideration Rules. This article will interpret the key contents of the new Administrative Reconsideration Law and extend it to the field of tax administrative reconsideration to analyze the changes and application of the relevant provisions.

Recently, several celebrities and online streamers have once again found themselves embroiled in the controversy of tax evasion. Many of them have been reported, fined, and some have even faced tax penalties for the second time. People's Daily commented, "Tax evasion is inexcusable, and ignoring the law will lead to dire consequences." Why does tax evasion occur frequently in the online entertainment industry? Why do some individuals still harbor illusions of luck? Where exactly do the tax risks lie in the online entertainment industry? This article will combine with the tax authorities' reports on tax evasion cases involving celebrities and streamers, summarize and analyze common tax evasion methods in the online entertainment industry, with the aim of providing suggestions for the path of tax compliance in the online entertainment industry and its practitioners.

Earn-out agreements, also known as valuation adjustment agreements, possess characteristics of investment risk control and incentives for mid-to-senior-level management. They have gained favor among a significant number of capital market investors and are increasingly prevalent in business transactions. However, due to the current lack of specific tax regulations addressing the income tax issues related to earn-out agreements, a considerable number of tax problems and cases have arisen in practice. This article focuses on the individual income tax issues arising from earn-out agreements, including the determination of the taxation timing, the application of individual income tax deferral policies, and the tax and refund differences resulting from the application of "separate tax treatment" and "consolidated tax treatment."

Article 50 of the Tax Administration Law stipulates that the tax authorities may, under certain circumstances, exercise the subrogation right in accordance with the relevant provisions in the civil field for the recovery of taxes. Tax subrogation system is a private law concept in the field of tax law, its application in addition to follow the general provisions of civil law, but also need to consider the special circumstances of the field of tax law. This article starts with a case of tax assumption and tax payment of tax charter agreement to analyze the dispute and application of tax subrogation right in practice.

Recently, a certain tax intermediary engaged in irregular planning, obtaining a substantial service fee without declaring taxes, and was fined four times the amount. The person in charge received a fivefold fine for submitting false tax declarations, emphasizing the gravity of the responsibility. Tax intermediaries refer to entities that, upon request, provide tax-related services such as tax representation to clients using their professional knowledge and skills. With the introduction of various regulatory requirements and industry standards in this field, practitioners in this industry urgently need to address issues such as providing irregular tax planning services, disseminating false advertising and promotional information, and distorting the interpretation of tax policies. It is crucial to standardize professional practices and enhance tax compliance. This article aims to analyze common forms of irregular tax intermediary planning, revealing the associated tax risks.

For the consideration of national health, China levies consumption tax on alcohol and regulates the market by applying different tax rates to different kinds of alcohol. Previously, there were problems such as confusion in the collection of excise tax on prepared wines in some areas, and some wineries, in order to avoid the excise tax, adopted the method of changing "white wine" into "prepared wines" to reduce the tax burden, which resulted in the market chaos, and for this reason, the state issued a number of regulations to rectify the situation. However, due to the differences in the interpretation and understanding of the regulations by tax authorities around the world, the application of the regulations has been controversial. In this paper, the main controversial focus of the consumption tax on prepared wine and medicinal wine is systematically explained in China's consumption tax on prepared wine and medicinal wine for readers' reference.

As the regulation of the refined oil industry tends to be digitalized and intelligentized, the trading of refined oil products has given rise to a variety of new forms through the inclusion of retail subjects such as gas stations that do not carry invoices for purchases and sales or that have a surplus of input invoices into the trading chain. This article intends to analyze the boundaries between false invoicing and illegal purchasing in a case in which the invoiced enterprise obtained invoices for offsetting inputs by separating the invoices from the goods and the introducer was qualified as an illegal purchaser, and to discuss the tax risks of the invoiced enterprise and the actual oil purchasing body in the case on the basis of this analysis.

Recently, a case of withdrawn Notification of Proven False Openings has triggered a wide debate. Proven single plays an important role in invoice violation cases, which safeguards the realization of the state's tax claims, but the problems of risk transfer and double taxation brought by it have also made it highly questionable. In practice, the application of certified single has become more and more common, how to deal with the tax risk of certified single has become a topic that enterprises have to study. This article starts from the case of withdrawal of certificated document, elaborates on the legal consequences and actionability of certificated document, and provides three specific measures to deal with the tax risk of certificated document.