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Case Analysis: Should the tax paid be refunded after the taxable act has been revoked?
Dec. 25, 2023, 8:59 p.m.
2853Views
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The false acceptance of live platform invoices and foreign false openings were investigated, inventory of tax-related risks in the live broadcasting industry
Dec. 25, 2023, 9:27 a.m.
2452Views
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Two Departments Introduce New Regulations! Significant Revisions to Necessity Review of Detention
The system of necessary detention review is an effective recourse granted by the Criminal Procedure Law to crime suspects and defendants for safeguarding their legal rights. Recently, the Supreme People's Procuratorate and the Ministry of Public Security jointly issued the "Provisions on the Review and Assessment of the Necessity of Detention by People's Procuratorates and Public Security Organs" (referred to as the "Provisions"), refining issues existing in the current work of detention necessity review and further implementing the criminal judicial policy of "fewer arrests, cautious prosecution, and prudent detention." This article interprets the changes in these regulations and their impact on tax-related crimes for the reference of readers.Dec. 18, 2023, 6:12 p.m.
2143Views
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Three major doubts about the false issuance of VAT special invoices in the network freight business
As an emerging road transportation model, the network freight platform has been around tax-related risks since its birth. Recently, a province announced a major network freight case that is still in the review stage, involving a total price of more than 20 billion yuan, affecting nearly 30 provinces and municipalities across the country, involving more than 500 ticket recipients. The case is huge and wide-ranging, and if the above accusations are confirmed, the platform faces extremely heavy criminal liability. However, through the analysis of the news and the cases related to the transportation industry handled in the past, the author believes that there are still three doubts in the handling of suspected false invoice-issued cases in the transportation industry, especially in the network freight industry. This article takes the above case as an example, analyzes and discusses it from the perspective of theory and practice, and talks about some of the author's personal superficial views.Dec. 15, 2023, 6:02 p.m.
1794Views
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Case Analysis: Tax-Related Risks and Compliance Countermeasures of “Post-Make-Up” invoices of flexible employment platform
In practice, the enterprise in the purchase of goods, accept services completed, at that time can not obtain input invoices, obtain non-compliant invoices and other reasons, and then made up invoices, its tax risks in where? This article is intended to combine an enterprise from the flexible employment platform after the invoice and to be red-flush still be punished case, after the legality of the invoice behavior and red-flush false invoices whether to assume legal responsibility for analysis, for the reader's reference.Dec. 8, 2023, 7:39 p.m.
2057Views
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Case analysis: three types of transportation industry without their own vehicle mode of transport and its false tax risk
Recently, a municipal tax bureau served 10 transportation companies with the Decision on Tax Treatment. According to the information contained in the document, the 10 companies had fled and lost contact, had no operating qualifications, and had no transportation vehicles under their names, but had issued external transportation invoices and obtained invoices for fuel and road transportation fees. The tax authorities will characterize their external invoices and invoices obtained as false invoicing. In view of this, this paper takes the case of false invoicing by the transportation enterprises as the starting point, analyzes the risk of transportation enterprises in carrying out the business of transporting without their own vehicles, and provides the defense space for the transportation enterprises for the reference of the transportation enterprises.Nov. 30, 2023, 1:25 p.m.
2355Views
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A listed company was queried by the stock exchange for alleged tax evasion by transferring capital premium to increase capital without withholding personal tax of 16.74 million yuan
Recently, the material of a listed company issuing A shares to a specific target was officially accepted by Shenzhen Stock Exchange. Previously, the Shenzhen Stock Exchange had inquired about the fact that the paid-in capital of its subsidiaries had not been withheld and remitted to the natural person shareholders for a tax of 16.47 million yuan. Based on this case, this paper intends to distinguish between the tax violations of withholding agents "withholding but not withholding" and "withholding but not paying", and analyze the taxpayer's responsibility when withholding agents fail to fulfill their withholding obligations according to law.Nov. 30, 2023, 1:16 p.m.
1580Views
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Case: Can the VAT tax allowance offset the tax arrears of other taxes in bankruptcy proceedings?
There are many controversies about how to deal with the enterprise tax allowance in bankruptcy proceedings. Bankrupt enterprises usually do not meet the conditions of tax refund due to insolvency and other reasons, and they generally have no output tax to deduct because of the suspension of business. In practice, in the case that the bankrupt enterprise has no VAT arrears, some managers advocate offsetting the tax arrears of other taxes of the bankrupt enterprise with the tax credits, while some tax authorities think that the tax credits of VAT can only offset the tax arrears of other taxes. This involves the connection and application of tax legal rules and civil and commercial laws. Starting from a judicial case, the author will discuss the definition of the nature of the value-added tax allowance in bankruptcy procedures, and further discuss the application of the right of set-off in the bankruptcy field for readers' reference.Nov. 30, 2023, 1:05 p.m.
1727Views
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Supreme Court Typical Case: Tax evasion conviction changed to acquittal due to illegal service of tax documents
Since the Criminal Law Amendment (VII) added the administrative predicate of tax evasion, the issue of the convergence of execution and punishment of tax evasion has been a hot topic of discussion in practice.2023 On October 10, the Supreme Court issued a typical case involving the protection of the property rights of private enterprises and the legitimate rights and interests of entrepreneurs in retrial, and the fifth case of the acquittal of Meng Mou in a retrial of tax evasion, which provided a more clear interpretation of the provisions of the fourth paragraph of the crime of tax evasion, while the defendant initiated the retrial procedure through the form of protest by the procuratorate, which demonstrated the importance of safeguarding the defendant's right to judicial remedy. At the same time, this case was initiated by the defendant through the form of the Procuratorate's protest, which plays a good role as a model for safeguarding the defendant's right to judicial remedies. This paper intends to start from the case, the administrative preliminaries of tax evasion and the relevant provisions of the initiation of retrial procedures.Nov. 30, 2023, 1:05 p.m.
1668Views
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Purchase and transportation of goods through a large number of self-employed persons, IPO of a proposed listed company terminated
Supplier verification has always been a key verification program of the regulatory bodies of enterprises to be listed, after a number of enterprises to be listed have been terminated due to supplier issues, and recently a company to be listed was questioned and eventually terminated due to the existence of a large number of individual entrepreneurs in the supplier, and the existence of the relevant subject of the "flash setup and flash sales". So, how should the proposed listed company deal with the relevant input risks involved in supplier verification? This article combines the company's response to the supplier compliance points to explain.Nov. 30, 2023, 12:03 p.m.
1632Views
