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.

On August 28, 2023, the Value-added Tax Law (Draft) was submitted to the Fifth Session of the Standing Committee of the Fourteenth National People's Congress (NPC) for the second time for deliberation, and on September 1, 2023, it was once again submitted to the public for public consultation. Back on December 27, 2022, the (Draft) VAT Law had been submitted to the Standing Committee of the 13th NPC for the first review. The second review draft of the draft published this time still adopts the idea of tax leveling, keeping the current tax framework and tax burden level basically unchanged, while adjusting some of the contents of the first review draft of the draft. This article will compare the specific contents of the first and second review drafts, analyze the main contents of the adjustments in the second review draft, and analyze and interpret the key contents of the second review draft.

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.