Due to abnormalities in the replies from the tax authorities of upstream enterprises, the competent tax authorities of foreign trade enterprises may suspend or deny export tax refunds for extended periods. This not only severely occupies the enterprises' working capital but also restricts the normal expansion of their businesses. Under such circumstances, how should foreign trade enterprises break the deadlock? This article intends to sort out the historical context of the export inquiry system, analyze the impact of different types of replies on foreign trade enterprises, and provide practical advice for their response.

Editor’s Note: Invoices are important vouchers for enterprise operations, which are directly related to core tax-related matters of enterprises such as VAT input deduction and pre-tax deduction of corporate income tax. On May 15, 2026, the State Taxation Administration explicitly required that local tax authorities shall conduct categorized disposal, and shall not simply adopt a "one-size-fits-all" approach to suspend invoice issuance, restrict invoice issuance or reduce invoice quota for enterprises without actual verification. In practice, regulatory measures taken by tax authorities such as suspending invoice issuance, restricting invoice issuance and reducing the credit line of fully digitalized electronic invoices will exert varying degrees of impact on enterprises’ business operation, tax cost and supply chain cooperation. With the promotion of fully digitalized electronic invoices, invoice management has shifted from the "purchase system" to the "credit system". The dynamic adjustment of credit lines by tax authorities has triggered new legal disputes—whether such adjustment constitutes de facto suspension or restriction of invoice issuance. Based on the current tax laws and regulations, this paper clarifies the statutory conditions for invoice suspension and restriction measures, objectively analyzes the impact of various invoice regulatory measures on upstream and downstream enterprises combined with the new rules of credit line management under the fully digitalized electronic invoice system, and provides professional references for enterprises to prevent and resolve relevant tax risks.

Editor's Note: The reverse-invoicing system for agricultural product purchase invoices was designed to address the practical difficulty faced by farmers who cannot issue VAT invoices on their own. Today, as the Golden Tax System and big data risk control platforms continue to evolve, when the same individual's name appears frequently and in large amounts on the agricultural product purchase invoices of multiple enterprises, the system will automatically flag it and push it for investigation. This article analyzes the legal characterization of such conduct through a case study, focusing on the remediation path of re-issuing invoices, outlining the specific procedural rules and key proof points for establishing the qualifications of self-producing farmers, in order to provide agricultural product procurement enterprises with practical guidance on risk management and compliance.

​​​​​​​Editor's Note
In 2026, China’s coal industry has entered a new stage of systematic regulation, stringent enforcement and precise supervision in the tax regulatory landscape. The rule-based and digital tax supervision system keeps improving; the eight ministries’ joint mechanism for regular crackdowns on tax-related illegal crimes has been fully implemented, and supporting tax administration policies have been refined. Longstanding illegal acts in the sector—including false invoicing, falsely listed costs, concealed income and unfair pricing in related-party transactions—are now subject to full verification.

With the full rollout of Golden Tax Phase IV full-domain penetrating supervision, multi-dimensional data linkage and cross-checking have been realized for enterprise production capacity, logistics circulation, fund settlement and invoice issuance. The extensive financial and tax management model of coal enterprises can no longer adapt to the increasingly comprehensive tax administration regime, and whole-chain tax-related risks have become increasingly prominent.

Based on new tax policies and typical tax-related cases, this document systematically dissects key tax risk points across core business links of the coal industry, and provides professional practical guidance for coal business entities to prevent tax risks and standardize financial and tax management.

Editor's Note: Starting June 1, 2026, ten revised tax enforcement documents for inspections issued under Announcement No. 10 of 2026 by the State Administration of Taxation (SAT) will officially take effect. Following the 2024 amendments that aligned with the revised Administrative Reconsideration Law, this marks another significant update to the tax enforcement document system—advancing the standardization and normalization of tax inspection enforcement and adapting to new requirements for administrative inspections. Unlike the 2024 revision, this round focuses specifically on inspection-type documents. This article analyzes the key changes and highlights from the perspective of tax attorneys, and identifies critical practical considerations for businesses.

Editor's Note:Recently, many Chinese tax residents have received pop-up notifications on their Individual Income Tax (IIT) APP. The tax authorities, through big data analysis, identified that they may have derived income from outside China during the selected tax year and reminded them to declare foreign-sourced income in accordance with the law when handling the comprehensive income final settlement. This pop-up notification has once again sparked widespread attention among Chinese tax residents regarding the Common Reporting Standard (CRS). In view of this, this article starts by observing the collection and management environment for foreign-sourced income, sorts out the evolution process and latest implementation progress of CRS, with a view to providing useful suggestions for tax compliance of Chinese tax residents.

Editor's Note: Recently, A-share listed companies have intensively disclosed tax repayment announcements, drawing high attention from the capital market. According to incomplete statistics, as of the end of April, nearly 60 listed companies had issued tax repayment announcements with a total tax repayment amount exceeding 3.5 billion yuan. The concentrated tax repayment by listed companies is not an isolated occasional tax-related incident, but a combined outcome of the implementation of new tax collection and administration policies, intensified normalized supervision, and accumulated historical tax-related risks of enterprises. Based on the public tax repayment announcements of listed companies, this paper analyzes from four dimensions: typical case studies, tax supervision environment, main manifestations of tax-related risks, and tax compliance management suggestions, to provide references for all market participants to strengthen tax compliance management.

Editor's Note：The renewable resources industry serves as the core pillar of the circular economy system and a strategic industry for advancing green and low-carbon development, ensuring the supply of strategic resources, and promoting the achievement of the "dual carbon" goals. With the in-depth development of the national unified market and the comprehensive upgrading of digitalized and intelligent tax collection and administration, the renewable resources industry is in a critical period of transformation from extensive expansion to compliance-oriented survival. Covering the entire chain of waste materials recycling, sorting, processing, and comprehensive utilization, the industry connects a large number of scattered natural individual suppliers and various waste-generating enterprises upstream, and manufacturing, construction, metallurgy, chemical and other real industries downstream, acting as a vital hub linking production and consumption to realize resource recycling. Affected by the inherent characteristics of the industry—scattered upstream entities and non-invoiced collection of recycling business—the lack of input invoices and excessively high comprehensive tax burden have long been prominent pain points restricting industrial development. Coupled with the superimposed supervision of the joint normalized crackdown on tax-related crimes by eight departments and the liquidation of illegal local fiscal rebates, tax-related risks such as false invoicing, income concealment, split income to illegally enjoy preferential treatment, and illegal access to fiscal incentives have erupted intensively. Combining typical tax-related cases of the industry and current tax collection and administration policies, this paper systematically analyzes the common tax dilemmas and potential risks of the renewable resources industry, and provides practical suggestions for enterprises in the industry to prevent and control tax-related risks.