Mergers and reorganizations help enterprises integrate resources, achieve rapid development and improve competitiveness, and are of great significance in promoting the transformation and upgrading of economic structure and realizing high-quality economic development. In terms of enterprise income tax policy, the Ministry of Finance and the State Administration of Taxation (SAT) have issued tax incentives for deferred tax on special tax treatment of mergers and reorganizations to reduce the tax burden of enterprises. However, in practice, due to the complexity of mergers and reorganizations, the special tax treatment procedure requirements are more detailed, some enterprises meet the entity elements of special tax treatment, but did not report the series of special tax treatment information to the tax authorities, in this case, whether the enterprise can still enjoy the special tax treatment deferred tax incentives, this paper intends to discuss with a case.

In recent years, the number of bankruptcy cases has continued to rise, and bankruptcy-related tax disputes have become more and more frequent. Whether the ordinary claims for late payment declared by the tax authorities can exceed the principal amount of tax is one of the focuses of the disputes. This involves the connection between the enterprise bankruptcy law and the tax administration law, and also concerns the coordination between the tax administration law and the administrative coercive law. This article takes the People's Court casebook a case included in as an entry point, analyzes the focal point in depth and draws conclusions, aiming to provide for the resolution of tax-related disputes in bankruptcyclear ideas and useful references .

With the development and improvement of company law and securities law, employee stock ownership plan and equity incentives have become an important tool for employees of listed companies to hold shares. In terms of tax policy, the Ministry of Finance and the State Administration of Taxation (SAT) have followed the pace of the capital market and formulated a more complete policy on equity incentives for listed companies, however, no clear regulations have been issued in respect of the employee shareholding plan, which has led to the listed companies in the implementation of the employee shareholding plan being caught up in the "maze" of how to apply the tax policy and encountering the "reef" of inconsistent understanding of the enforcement of the law. This has led listed companies to fall into the "fog" of how to apply tax policies and encounter the "reef" of different understanding of law enforcement. This article is intended to analyze the differences between equity incentives and employee stock ownership plan from a tax dispute case of employee stock ownership plan for listed companies, and provide suggestions for the implementation of employee stock ownership plan to prevent tax risks.

Due to the special nature of missing invoices at the source and the operation practice, the renewable resources industry has generally formed the business pattern of “multi-link transaction”, “one-stop transportation” and “one pound bill to the end”. As a result, cases of false invoicing and tax evasion based on the rationality of the mode and the doubt of the authenticity of the business occur frequently. The Approval Reply of the State Administration of Taxation on the Relevant Taxation Issues of Waste Materials Recycling Business (Guo Shui Han [2002] No. 893) is based on the special situation of the renewable resources industry, and specifies that under the basic mode of “retailer-recycling enterprise-producer”, the recycling enterprise will issue invoices to the producer. The legality of the invoice issued by the recycling enterprise to the production enterprise is clarified under the basic model of “retailer-recycling enterprise-producing enterprise”. With the development of the industry and the change of tax policy, the business model of renewable resources recycling continues to evolve, and more diversified business chains have been derived on the basis of the basic model, in which the legitimacy of the invoicing behavior is worth further discussion. This paper takes the kernel of No. 893 as the entry point to analyze the key points that should be grasped in dealing with tax-related cases of renewable resources enterprises at present.

Primary processing of agricultural products is an important foundation for modern agriculture to strengthen the industrial chain, optimise the supply chain and enhance the value chain, and promoting the development of primary processing of agricultural products is of great significance to the development of the ‘three rural areas’. In terms of tax policy, the state stipulates that eligible agricultural products processing can enjoy enterprise income tax exemption policy, boosting the primary processing of agricultural products enterprises bigger and stronger. However, at the same time, due to the scope of agricultural products processing tax law is not clear, vague issues, triggering disputes between the two sides of the tax enterprises, agricultural products processing enterprises on the road to development of the roadblock. Recently, a local tax authority determined that the potato fries and potato flour produced and sold by the enterprise do not belong to the scope of tax-free primary processing of agricultural products, and it is proposed to require the enterprise to pay back taxes and late payment fees. This article is intended to start from the case, for the face of such problems in the primary processing of agricultural products enterprises to provide countermeasures.

Under the situation of continuous adjustment of China's economic structure and increasingly fierce market competition, the business risks and financial pressures of enterprises are increasing, and the number of bankruptcy cases continues to rise. Tax disputes in bankruptcy procedures are becoming more and more prominent, the court accepted the bankruptcy application after the late payment of tax claims recognized as one of the controversial issues. This paper takes typical judicial cases as an entry point, and analyzes the relevant provisions in depth, aiming to provide clear ideas and useful references for solving the problem of determining the claims.

Over the past three years, a number of tax-related cases in the field of flexible labor have been publicly exposed around the world, involving billions of dollars, and many head platforms in the industry have been frequently involved in the criminal vortex of false invoicing and tax evasion. I learned that recently, a province has more than ten flexible labor platform is suspected of false invoicing, the enterprises involved in the case are highly dependent on the financial return, and the characteristics of gangs are obvious. The case involves more than 8,000 invoiced enterprises, the amount of invoicing involved is up to tens of billions of dollars, and the case is currently under further investigation. Against the background of further cleanup of tax depressions and authorized collection modes, the flexible labor industry is in dire need of upgrading and rectifying its original business, and further exploring new profit growth points to grasp the balance between development and compliance. This article will summarize the original model and new business trends, point out the hidden tax risks, and make suggestions for the development of flexible labor platforms.

Since the beginning of 2025, both national ministries and provincial/municipal authorities have reiterated efforts to deepen the governance of tax-related irregularities in investment promotion and support the construction of a unified national market. Against this backdrop, regulatory scrutiny over tax issues related to fiscal subsidies will become more stringent and detailed this year. Recent cases show that, in addition to full refunds of subsidies due to invalid eligibility, improper handling of fiscal subsidies for VAT or corporate income tax (CIT) purposes may lead to allegations of tax evasion. This article analyzes emerging tax risks related to fiscal subsidies through case studies.