The combination of the Internet and real industries is a trend in the era of digital economy. Relying on the Internet's features of security, high-speed, real-time, transparency and traceability, a large number of traditional industries have been revitalized, especially during the special period affected by the new coronavirus epidemic. For example, logistics as a traditional industry and the integration of the Internet gave birth to the network freight, as a new industry for the realization of the logistics industry as a whole to reduce costs and increase efficiency has made an important contribution, even under the impact of the epidemic is still to promote China's realization of the total amount of social logistics of nearly 300 trillion yuan, reigning as the world's first. Another example, in the industrial restructuring and the epidemic spawned, flexible employment has become one of the hotspots of the current market concern. According to a third-party research organization, flexible labor has just been born, and its market size will reach 648 billion in 2020 and over 870 billion in 2021. In the huge market prospects and national policy support, China's more than 300 logistics enterprises to complete the network platform online service capacity identification, more than a hundred more than to obtain a network freight license for the integration of social dispersion of capacity, enhance the norms of freight transport, protection of drivers, owners of legal rights to play an important role; at the same time, China has also emerged in hundreds of flexible labor platform, the Internet tax agent platform, for the employment needs of the At the same time, hundreds of flexible labor platforms and Internet tax agent platforms have emerged in China to provide flexible labor and tax optimization solutions for enterprises with labor needs. However, in the early stage of operation, the national industry laws and regulations are not perfect and supervision is not in place, some enterprises in the three major Internet platforms fail to grasp the scale and boundary of legal operation, or in order to expand their business, there are irregular operations, or for the sake of momentary interests and engage in illegal behaviors, which leads to criminal risks related to taxation, not only subjecting themselves to economic penalties and personal freedom penalties, but also affecting the sustainable and healthy development of the whole industry in the country. In 2021, the three major Internet platforms all broke out with major tax-related cases and important cases, although the number is not large, but the wave and its downstream customers are in thousands and the scope is very wide, which centrally reflects the weak links in the business and tax treatment of enterprises, and also reflects the higher requirements put forward by the national regulatory authorities on the compliance of enterprises. In order to better prevent tax-related risks and resolve tax-related problems, Huatax team has combined the new development and characteristics of tax-related cases on the three major Internet platforms and the specific provisions of China's tax law and criminal law to form this special report, which will help the enterprises to operate in a lawful and compliant manner, and at the same time to make professional and effective responses when dealing with tax-related cases.

Click to download: Full text of Internet Platform Tax-Related Criminal Risk Report (2022)