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Supreme Court's Guiding Case Suggests That Fictitious Issuance of Invoices in Industries Like Renewable Resources, Coal, and Agricultural Products Does Not Constitute the Crime of Falsely Issuing VAT
Dec. 3, 2025, 4:29 p.m.
1641Views
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Key Points Interpretation by Tax Lawyers: Announcement on Tax and Fee Administration in Enterprise Bankruptcy by the State Taxation Administration and the Supreme People's Court
Dec. 2, 2025, 4:40 p.m.
1678Views
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Qualitative Restructuring of Tax-Related Crimes: Entity Enterprises' Deduction of Tax via Falsely Obtained Invoices Constitutes Tax Evasion.
Editor's Note: Recently, the Supreme People's Court (SPC) released eight typical cases of criminally punishing crimes endangering tax collection and administration, aiming to unify judicial standards and clarify the boundaries of legal application through judicial samples. Among them, the judgment result and key points of Case 1, the tax evasion case involving Guo and Liu, have triggered extensive discussions in practice on issues such as the understanding of the scope of tax liability, the distinction and necessity of subjective intent between tax evasion and tax fraud, and the application of the administrative pre-procedure. This article intends to explore the aforementioned issues in combination with the case.Dec. 1, 2025, 5:33 p.m.
1290Views
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Supreme Court’s Typical Tax Fraud Cases Signal a Strict Crackdown, Targeting Circular Exports, Document Buying with Invoice Matching, and Misdeclared Exports
Editor's Note: Recently, the Supreme People’s Court released eight typical cases of crimes harming tax collection and management, three of which involve fraudulently obtaining export tax rebates. The methods employed in these cases include circular imports and exports, buying export documents and matching them with invoices, and misdeclaring exports, sending a strong signal of continued strict enforcement. To gain a deeper understanding of the current judicial stance, this article will use these three cases as examples to analyze the key legal issues in depth, systematically outline the current judicial consensus on export tax rebate fraud, and, based on this, forecast regulatory trends for 2026 against the backdrop of deepening "data-driven tax governance."Nov. 28, 2025, 3:32 p.m.
1686Views
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False opening and tax evasion! Interpretation of the typical cases of the crime of tax evasion and tax evasion in the Supreme Law
Editor's Note: Recently, the Supreme People's Court released eight typical cases of punishing crimes endangering tax collection and management according to law, involving crimes endangering tax collection and management, such as tax evasion, evading the recovery of tax arrears, defrauding export tax rebates, and falsely issuing special invoices for value-added tax, which effectively responded to new situations and problems in tax-related criminal practice and provided typical judicial samples for the practical application of tax-related judicial interpretations of the two universities. This paper analyzes two cases of tax evasion and one case of tax evasion.Nov. 26, 2025, 4:49 p.m.
1538Views
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Will Unfulfilled Equity Transfer Agreements Trigger Individual Income Tax Late Payment Penalties?
Editor's Note: In practice, disputes over individual income tax arising from unfulfilled equity transfer agreements are not uncommon. Taking a typical dispute case as the starting point, this article analyzes the determination of the time when individual income tax liability arises in situations where "the agreement is signed but payment is not made", clarifies the boundary between declaration period and tax payment period, and explains the legal prerequisites and applicable conditions for imposing late payment penalties. It aims to provide references for taxpayers to avoid compliance risks and resolve similar disputes.Nov. 24, 2025, 4:44 p.m.
1813Views
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When public security authorities directly initiate investigations into tax-related cases, can tax authorities still impose penalties?
Regarding tax-related criminal cases directly investigated by public security authorities where judicial organs have yet to render final dispositions, can tax authorities issue administrative penalty decisions? This issue has been subject to differing interpretations in practice. Drawing on a real-world case, this article explores the core principles of legal application and coordination between administrative and criminal enforcement, aiming to provide guidance for handling similar cases.Nov. 21, 2025, 5:04 p.m.
1921Views
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When Assessed Taxation is Reversed to Audit-Based Collection: Protecting Legitimate Rights When Facing Tax Deficiencies, Late Fees, and Penalties
Editor's Note: China's tax collection and administration adopts a model where audit-based collection is the principle and assessed taxation is the exception. The primary theoretical and practical rationale is to strive for consistency between the taxes collected by the tax authorities and the economic substance of the enterprise. Assessed taxation, as a simplified administration method, offers high efficiency and is particularly applicable in specific scenarios and industries. However, it has also led to cases of tax evasion. In recent years, with increased intensity in tax supervision, cases where prior assessed taxation is subsequently adjusted retroactively are not uncommon. Taxpayers face risks including being required to pay back taxes, late payment fees, and even having their actions classified as tax evasion resulting in penalties. Under what circumstances might assessed status be denied? What measures can taxpayers take to protect their legitimate rights after the denial of assessed status? This article will provide a brief analysis.Nov. 19, 2025, 5:13 p.m.
2031Views
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Who Shall Bear the Liability for Paying Arrears of Taxes When the Contractor Underdeclares and Underpays Taxes During Operation: the Contractor or the Enterprise?
Editor's Note: In market operations, some enterprises holding special administrative licensing qualifications often adopt the contract operation mode to entrust both their qualifications and business premises to third parties for operation, so as to monetize resources. However, if such a mode lacks standardized tax compliance arrangements, it is likely to trigger disputes over tax payment and liability division. Combining a typical case of contracted operation of a commercial and trade enterprise, this article explores core issues such as the attribution of liability for paying tax arrears, the identification of tax-paying subjects and compliance paths, so as to provide practical reference for relevant enterprises.Nov. 14, 2025, 4:11 p.m.
1432Views
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New Regulations on Tax-Related Information Reporting by Internet Platforms: Tax Risks for Influencers and Online Stores in Live Streaming Require Attention
Editor's Note: In recent years, live streaming e-commerce, as a vital component of the digital economy, has experienced rapid development. Concurrently, its tax compliance issues have gradually become a key focus of regulatory attention. To meet the tax collection and management needs of new business models, the State Taxation Administration and other departments have introduced policies such as the "Regulations on the Reporting of Tax-Related Information by Internet Platform Enterprises" (hereinafter referred to as the "Regulations"), marking a new stage of precise and transparent tax supervision driven by data. This article analyzes tax risks under different types of live streaming models in light of the new regulations and proposes systematic compliance recommendations to help relevant entities adapt to changes in the regulatory environment.Nov. 13, 2025, 12:01 p.m.
1665Views
