Editor's note: In practice, due to the inability of network anchors to issue invoices to network live streaming companies (MCN companies), some MCN companies use consumer recharge information on live streaming platforms to offset the corresponding tax burden costs. Obtain special VAT invoices for the sales of virtual goods and services from the live streaming platform for input deduction. This article will analyze the tax risks and legal responsibilities of MCN companies and live streaming platforms based on specific cases.

Editor's note: With the development of e-commerce, online sales and other business models are becoming increasingly mature. However, in practice, some e-commerce companies use various methods to conceal income or evade taxes through false invoicing. Based on this, this article will reveal the causes and manifestations of common tax risks in e-commerce enterprises, analyze relevant legal provisions, and provide corresponding suggestions for tax compliance for e-commerce enterprises.

Editor's note: The current Interim Regulations on Value-Added Tax do not explicitly stipulate the attribute of VAT as a tax excluded from the price, but relevant rules support the operation mode of such a tax. However, in some buyer's markets, the parties to a transaction may agree that the seller shall bear the VAT, that is, adjust the tax excluded from the price to a tax included in the price through the contract. China's VAT Law will come into effect on January 1, 2026, which clarifies the attribute of VAT as a tax excluded from the price in the form of law. After the implementation of the new law, whether the parties to a transaction can still adjust the tax excluded from the price to a tax included in the price through contractual agreements, what tax risks such agreements will bury, and how to timely adjust the provisions of contract clauses, these issues require market entities to pay attention.

Editor's note: the national unified market is an important pillar indispensable to the construction of the new development pattern of the double cycle, 2022 ‘the CPC Central Committee State Council on accelerating the construction of the national unified market of the opinion’ put forward to ‘accelerate the clean-up and abolition of various regulations and practices that impede the unified market and fair competition’, ‘improve the fair competition review system’. improve the fair competition review system". With the implementation of the ‘Fair Competition Review Regulations’ and its implementation rules, the financial incentives and subsidies given by local governments in the process of attracting investments in the past have faced questions about their legitimacy and have been gradually cleaned up. Some special industries rely heavily on such local policies, and once they lose the incentives and subsidies, they cannot operate. For example, some with social welfare nature of the business, such as the recycling of low-value resources, this is not profitable, without government subsidies, private enterprises will not participate. Another example is the network freight transport discussed in this paper, which has to rely on incentives and subsidies to survive because of the inherently heavy tax burden. With the abolition of local policies, the national unified market background of the network freight industry will go?

Editor's Note: On June 20, the State Council's ‘Regulations on Tax-Related Information Reporting by Internet Platform Enterprises’ was announced and came into effect, providing a clear definition of ‘Internet platform enterprises’, ‘e-commerce platform operators’ and ‘other organisations providing network business premises, transaction aggregation, information dissemination and other profit-making services for network trading activities’. The ‘e-commerce platform operator’ and ‘other organisations providing network business premises, transaction aggregation, information dissemination and other for-profit services for network trading activities’ are included, especially the latter with a broader scope. However, some emerging businesses are still controversial as to whether they are ‘Internet platform enterprises’. On 30 June, the State Administration of Taxation (SAT) issued the Announcement on Matters Relating to the Reporting of Tax-Related Information by Internet Platform Enterprises (No. 15 of 2025) and the Announcement on Matters Relating to the Reporting of Tax-Related Information by Internet Platform Enterprises (No. 16 of 2025), and Announcement No. 15 explicitly lists seven types of enterprises as belonging to the scope of ‘Internet platform enterprises’. "The controversy has been settled. Among them, flexible labour platforms are listed. Circular No. 15 makes detailed provisions on the scope, content, time and manner of reporting tax-related information by Internet platform enterprises and the handling of failure to report in accordance with the regulations, while Circular No. 16 focuses on the scenarios of employees obtaining labour remuneration or service income from Internet platform enterprises, optimises the withholding and prepayment method of personal tax on income from labour remuneration, and refines the relevant provisions on the declaration of value-added tax (VAT) and surcharge on behalf of the employees. Against this background, flexible labour platforms are facing profound changes, and the industry may face a ‘reshuffle’.

Editor's note: Recently, many local tax bureaus have investigated and dealt with multiple cases of tax intermediaries. Tax intermediaries engage in tax planning through illegal methods such as concealing income and issuing false invoices. The 2024 China Tax Annual Report released by the State Administration of Taxation clearly pointed out the need to strengthen supervision of tax-related professional service agencies and enhance comprehensive governance of illegal and irregular behaviors of tax-related intermediaries. It can be seen that the state maintains a high-pressure situation on the illegal and irregular behavior of tax-related intermediaries, and the regulatory efforts have not decreased at all. Therefore, for practitioners in this industry, it is urgent to regulate their professional behavior and strengthen tax compliance. Based on this, this article will combine some cases to analyze the tax risks faced by tax intermediaries.

Editor's Note: This article takes the case of Wenzhou Tax Bureau applying for the bankruptcy liquidation of Company A as an entry point, analyzes the tax-enterprise conflicts in the dilemma of tax arrears execution, and further discusses the rules and values of tax write-off in the bankruptcy process. It aims to provide practical ideas and methods for enterprises and tax authorities to address tax difficulties, and promote the benign exit of market entities and optimal allocation of resources.

Editor's Note: The farmland occupation tax is a tax levied on units and individuals that occupy farmland to build buildings and structures or engage in non-agricultural construction. As a "small tax", in practice, many enterprises ignore the tax obligation of farmland occupation tax, or fail to accurately define the tax basis and the time when the tax obligation occurs, which leads to the risk of tax payment, late payment and even qualitative tax evasion. Based on the current supervision situation of farmland occupation tax, this paper analyzes the common tax-related risks of farmland occupation tax, and suggests the matters that should be focused on farmland occupation tax for readers' reference.