Under the influence of various economic factors both at home and abroad, some enterprises have defaulted on tax payment due to broken capital chain and tax non-compliance in the course of past operations. Many enterprises are struggling to maintain their business in the state of long-term tax arrears, and even the unlawful phenomenon of evading the recovery of tax arrears.2024 The Interpretation on Several Issues Concerning the Application of Law in Handling Criminal Cases of Hazardous Tax Collection and Management promulgated by the Supreme People's Court and the Supreme People's Procuratorate on March 18th filled in the performance of criminal acts of China's criminal law on the crime of evading the recovery of tax arrears and activated the crime that has long been dormant, and the enterprises in tax arrears are afraid of facing severe criminal liability risks. are afraid of facing serious criminal liability risks. This paper takes the interpretation of the provisions of the Judicial Interpretation of the crime as an entry point, and analyzes the boundaries between law and lawlessness, crime and non-crime of tax-default enterprises in combination with cases, with a view to providing reference for the enterprises to prevent and cope with criminal risks.

Recently, a staff member of a flexible labor platform was found by the court to have committed the crimes of false VAT invoicing and false invoicing and was held criminally liable for accepting the instructions and arrangements of the platform and being responsible for docking with downstream companies and enterprises with invoicing needs to facilitate the business of false invoicing. With the development of flexible labor business in recent years, the urgency of tax compliance has become increasingly prominent. In practice, flexible labor platforms are often used as a tool for enterprises to make false invoices and evade taxes, with increasing risks. In view of this, this article takes this case as a guide and discusses issues such as insufficient inputs and common risky business of flexible labor platform for the benefit of readers.

Previously, Huatax published an article titled "Case Analysis: How Shareholders Ensure Tax Compliance under the New Company Law," which elaborated on how shareholders can manage tax compliance risks through tax consultation, tax health checks, self-audits, and dealing with tax inspections. With the further escalation of tax risks, tax authorities may impose penalties on shareholders, hold them administratively responsible, or even refer them to public security authorities for criminal liability. Shareholders not only face significant financial burdens but also the possibility of imprisonment. Therefore, resolving tax disputes through dispute resolution mechanisms has become a crucial concern for shareholders. This case will analyze how shareholders can effectively deal with tax disputes through administrative penalty hearings, administrative reviews, administrative litigation, and criminal litigation, thereby mitigating shareholder tax risks.

Recently, the latest People's Court case library made public a tax-related judicial decision case, the judgement made it clear that the tax late payment fee shall not exceed the amount of tax, which brought the long-disputed issue of whether the tax late payment fee can exceed the principal amount back to the public's field of view. There are views that the late payment fee is different in nature from that of the Administrative Compulsory Law, and that the provisions of the Tax Collection and Management Law should be applied, and that the judgement in this case is inappropriate. In view of this, this article intends to start from the case, analysing whether the tax penalty can exceed the principal for readers' reference.

On March 8, 2024, the Second Session of the 14th National People's Congress (NPC) held its second plenary session at the Great Hall of the People. At the meeting, Zhang Jun, president of the Supreme People's Court (SPC), made a report on the work of the SPC, and Ying Yong, procurator-general of the SPP, made a report on the work of the SPP. The reports of the two high courts reviewed the work of the judicial sector since 2023 in promoting the development of the private economy, investigating and handling tax-related cases, and deepening compliance reform, and deployed judicial work in 2024 to continuously optimize the rule of law environment for the development and growth of the private economy and to promote the construction of a national unified large market. Enterprises should pay attention to what points of the judicial work deployment of the two high committees in 2024, and what impact the two high committees' report will have on the judicial processing of tax-related cases this year, as analyzed in this article.

The revised "Company Law" has introduced new legal liabilities for shareholders, leading more shareholders to avoid legal risks through capital reduction, share transfers, company liquidation, and other means. However, this may also trigger a series of tax-related risks for shareholders. Moreover, the revision of the "Company Law" has sparked a lively discussion in society on issues such as corporate governance. Many companies have long-standing flaws in their business and financial operations, such as close or even commingled financial transactions between shareholders and the company, which also hide serious tax risks. In the new era of the Company Law, how shareholders can manage tax compliance in advance and properly guard against tax risks has become an inescapable topic. This article will combine actual cases to analyze how to help shareholders prevent tax risks through special tax consulting, tax health checks, self-examinations, and responses to tax audits.

Giving tax incentives to investing enterprises and financial incentives is a common way for local governments to attract investment, and this kind of financial and tax support policy effectively alleviates the pressure of capital turnover of some enterprises, reduces the operating costs of enterprises, stimulates the vitality of enterprise development, and then boosts the development of the regional economy. With the clean-up of illegal tax concessions in recent years, tax exemptions, tax rebates and other local tax incentives tightened, based on the autonomy of the local government of the tax revenue belonging to the local retention part of the enterprise to pay full taxes and then the local government to give the mode of financial return has become a part of the mainstream of the regional investment tax policy. However, in practice, some enterprises in the process of applying the policy of false opening, tax evasion and other issues, facing the risk of administrative and criminal liability. Since this year, audit, tax and other departments in the form of meetings or documents to clearly investigate the local investment promotion in the form of tax-related violations, and around the remedial action, investment promotion tax-related issues tend to tighten the regulatory situation. This article takes the recent trend of investment tax regulation as an entry point, analyzes the legitimacy of the financial return policy, and puts forward suggestions for compliance management of investment enterprises for readers' reference.

The revision of the new Company Law has triggered extensive discussions on corporate governance and shareholders' liability in the theoretical and practical circles, and the tax-related liability of individual shareholders has gradually attracted the attention of the society. For a long time, a large number of companies do not pay attention to tax-related risks due to irregular management system, and frequent fund transactions between companies and individual shareholders have occurred. With the continuous improvement of the Company Law and the Individual Income Tax Law, and the clarification of individual shareholders' responsibilities and tax liabilities, the past irregularities will gradually erupt into tax-related risks. Based on the research and practical case observation on the tax compliance of HNWIs and companies, this article provides tips on the tax risks of fund exchanges between individuals and companies for readers' reference.