Since the implementation of the judicial interpretations on tax-related crimes issued by the Supreme People’s Court and the Supreme People’s Procuratorate (hereinafter referred to as "the two Supreme Judicial Organs"), the applicable boundaries between the Crime of Falsely Issuing Special VAT Invoices, the Crime of Illegally Selling Special VAT Invoices, and the Crime of Tax Evasion have been subject to ongoing disputes, often leading to confusion in practical determination of charges. The key to clarifying the application of these charges lies in identifying which function of the invoice the perpetrator actually exploited. In accordance with the spirit of the judicial interpretations of the two Supreme Judicial Organs, the Crime of Falsely Issuing Special VAT Invoices applies only when the VAT deduction function of the invoice is utilized; if other record-keeping functions of the invoice are exploited, this crime is not constituted. This article takes a case of a petrochemical enterprise evading taxes by reselling refined oil inventory data as an example, and analyzes the differences and application rules among the three crimes from the perspectives of legislative intent, protection of legal interests, and constitutive elements, aiming to provide useful references for tax-related criminal defense.

Recently, tax authorities and courts have announced multiple cases of tax violations by pharmaceutical companies, involving tax risks related to false invoicing and improper enjoyment of tax preferential policies. Based on this, this paper analyzes the tax risks faced by pharmaceutical companies through specific cases, and proposes corresponding strategies for the administrative responsibility or criminal responsibility faced by pharmaceutical companies.

Preferential tax and fee policies play an important role in encouraging enterprise innovation, promoting regional coordinated development and releasing the vitality of economic development. Whether it is tax rate preference, tax base preference or tax amount preference, there are strict application scope and conditions. At present, in practice, some enterprises cheat to enjoy tax benefits by means of fictitious business, split income, false reporting materials, etc., which leads to the risk of tax evasion and false opening. In tax collection and management, in recent years, tax authorities in many places have strictly investigated the illegal acts of defrauding and enjoying tax concessions. According to the data of State Taxation Administration of The People's Republic of China, during the "14th Five-Year Plan" period, the national tax authorities have investigated and dealt with 21,800 cases of defrauding and illegally enjoying tax concessions, and collected 26.9 billion yuan in taxes. Based on the case disclosed by State Taxation Administration of The People's Republic of China, this paper analyzes the compliance points that enterprises should pay attention to when applying preferential tax and fee policies under the current collection and management situation.

In practice, some construction enterprises have their previously obtained invoices identified as abnormal vouchers because the upstream construction contractors have escaped or lost contact. Consequently, they receive handling and penalty decisions from the tax inspection bureau, facing obligations to pay back taxes, late payment fees, and being characterized as having evaded taxes. Combining current tax policies and practical operations, this article sorts out the response measures for enterprises and provides tax compliance guidance.

In recent years, the tax authorities have carried out the "strong foundation project" of tax collection and management under the condition of digital transformation, and promoted tax administration according to law, tax administration by numbers and strict tax administration. In terms of tax management by numbers, tax authorities in many places use big data analysis and other technical means to jointly realize tax management by multiple departments, accurately discover taxpayers' tax-related risks and crack down on tax-related violations. Enterprises in the coal industry have tax-related risks to varying degrees in mining, sales and equity transfer. In view of the characteristics of the coal industry, some local tax authorities have recently innovated a new tax supervision model to urge taxpayers to pay back taxes and fees and improve tax compliance. Based on the latest tax supervision measures in the coal industry, this paper takes the links with frequent tax risks as the starting point to provide reference for tax compliance of enterprises in the coal industry.

Recently, the 62nd executive meeting of the State Council passed the "Regulations on Housing Rental" (hereinafter referred to as the "Regulations"). The "Regulations" put forward new requirements for housing rental filing, providing a higher-level legal basis for the sharing mechanism of housing rental information data, and providing a powerful tool for the tax authorities to accurately identify taxpayers' undeclared rental income. This article intends to analyze the regulations on housing rental filing and how taxes should be paid for rental housing in the "Regulations" in order to help taxpayers accurately identify their tax obligations, achieve tax compliance, and prevent tax risks.

Recently, the State Council issued and implemented the "Regulations on the Submission of Tax-related Information by Internet Platform Enterprises" (hereinafter referred to as the "Regulations"), and the State Administration of Taxation also issued corresponding supporting announcements. The new regulations require internet platform companies to submit tax-related information of platform operators to the tax authorities within the prescribed time limit and content. On the one hand, the implementation of the new regulations enhances the ability of tax authorities to investigate and deal with tax evasion by e-commerce companies. On the other hand, against the backdrop of "tax governance with data" becoming the core trend of tax governance, the implementation of the new regulations also means that e-commerce companies are facing new tax compliance challenges. Based on this, this article will discuss the impact of the new regulations on tax authorities and e-commerce enterprises in conjunction with the "Regulations on the Submission of Tax-related Information by Internet Platform Enterprises" and its supporting announcements.

As an important part of the real estate tax system, the liquidation and recovery of land value-added tax often lead to disputes between tax authorities and enterprises due to the application of rules. This article takes a final case of land value-added tax liquidation dispute of a real estate development enterprise ruled by Tianjin Higher People's Court (2024) Jin Xing Zhong No. 32 as the starting point, focusing on three core controversial issues: the determination of the submission of liquidation materials, the definition of the nature of taxes, and the starting point of the tax recovery period. Combined with local tax administration rules and basic principles of tax law, it conducts an analysis to provide a reference for clarifying the adjudication logic of similar cases.