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How to Apply Tax Recovery Period, Punishment Prescription and Criminal Prosecution Prescription in Tax Evasion Cases
Feb. 11, 2025, 10:58 a.m.
3503Views
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The Crime of Illegal Purchase of VAT invoices Activated, Is There Room for Offense for the Invoiced Enterprises in the Case of False Invoicing?
Feb. 11, 2025, 10:54 a.m.
2017Views
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“Reverse invoicing” to speed up the implementation of resource recycling enterprises, how to deal with the issue of homemade vouchers accounted for?
Due to the lack of invoices at the source, the problem of pre-tax deduction of enterprise income tax vouchers in the renewable resources recycling sector has existed for a long time, and the homemade vouchers have become a “stopgap measure” for most of the resource recycling enterprises to solve the voucher problem in practice. In recent years, especially since last year, the “reverse invoicing” policy has been formally implemented, the tax risk of resource recycling enterprises with homemade vouchers gradually appeared, and many enterprises are faced with the problem of adjusting and paying the enterprise income tax, and charging late fees. This paper takes the predicament of invoices at source in the renewable resources industry as the entry point, based on the actual situation of the industry, combs through the policies and measures related to the pre-tax deduction of vouchers for enterprise income tax, and analyzes the legitimacy and reasonableness of the homemade vouchers of the resource recycling enterprises for the readers' reference.Feb. 11, 2025, 10:34 a.m.
1663Views
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The State Council issued a heavyweight document on the regulation of refined oil distribution, deploying four tax-related regulatory points
In recent years, in the wave of economic development and market change, China's refined oil circulation field industry regulation has gone through a number of major reforms. 2025, February 5, the General Office of the State Council issued the "Opinions on Promoting the High-quality Development of the Circulation of Refined Oil Products" (State Council [2025] No. 5), put forward five aspects of the 21 specific initiatives, the refined oil industry tax-related regulation has also made four important deployments. This article analyzes the key points of the new policy in light of the evolution of the policy. Under the new regulatory environment, enterprises need to actively respond and establish a sound tax compliance system to adapt to the new situation where wide access and strong regulation coexist.Feb. 10, 2025, 10:47 a.m.
1738Views
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Subjective state may be the key to characterisation in tax administrative penalty cases
In practice, it has been controversial as to whether tax administrative penalties need to take the subjective state of the parties into account. There is a view that as long as the perpetrator has committed a tax offence and caused the result of tax administrative offence, then no matter whether his subjective state is intentional or negligent, he should be administratively punished; there is also a view that subjective fault is one of the constituent elements for the qualification of tax offence, and the perpetrator should not be administratively punished if he is not subjectively at fault. For the latter, the tax authorities should bear the burden of proof on the subjective elements of the parties, if they fail to prove or insufficient evidence, or will bear unfavourable results. In this paper, we will briefly analyse whether the subjective state of the parties should be taken into account in the administrative tax penalty.Jan. 24, 2025, 1:41 p.m.
2095Views
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Response Strategies to the Risk of False Opening in the Agricultural Products Industry under the Judicial Interpretation of the Two High Tax-Related Judicial Interpretations
In the article "Eight Cases Reveal Series of Tax Risks of Tax Evasion, False Opening and Tax Fraud in Agricultural Products Industry", we summarized the types of tax-related cases in the agricultural products industry, and analyzed and revealed the risks of tax evasion, false opening and tax fraud in the agricultural products industry. In this issue, we will analyze in detail the common manifestations of the criminal risk of false opening in agricultural products from the perspective of VAT input credit policy for agricultural products, and put forward the defense strategies to deal with the crime of false opening in conjunction with the tax-related judicial interpretations of the two high courts for readers' reference.Jan. 23, 2025, 5 p.m.
1391Views
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After more than ten years of defending his rights, the Supreme People's Court reopened the case and changed the sentence: the double penalty for tax evasion was revoked!
On December 31, 2024, the Supreme People's Court issued a retrial administrative judgment around an urban land use tax dispute case, revoking an 11-year-old tax penalty decision. In the author's view, in the case of cognitive differences between the taxpayer and the enterprise on a tax-related matter, it should not be unilaterally characterized as tax evasion, and the taxpayer's right of administrative appeal in administrative and criminal cross-case should be protected in accordance with the law. The judgment of this case is of typical significance and important value, the tax enforcement behavior of the tax authority in the form of mechanical law was not supported by the court, and the taxpayer finally won the lawsuit after more than ten years of twists and turns, and the legitimate rights and interests of the taxpayer were effectively safeguarded.Jan. 21, 2025, 10:30 a.m.
3040Views
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Significant Regulatory Proposals Solicit Public Opinion! Tax Lawyers Interpret the Provisions on Tax Information Reporting for Internet Platform Enterprises
From December 20, 2024 to January 19, 2025, the State Administration of Taxation issued the “Provisions on the Submission of Tax-related Information of Internet Platform Enterprises (Draft for Comments)”. (hereinafter referred to as the “Provisions”) to solicit opinions from the public. The draft of the Provisions was jointly drafted by the State Administration of Taxation and the State Administration for Market Regulation, aiming to further regulate the information submitted by Internet platform enterprises and promote the standardized, healthy and sustainable development of the platform economy. In view of this, we have interpreted the Provisions and put forward a number of suggestions for amendments based on the perennial observation and summary of the operation and development of Internet platforms.Dec. 23, 2024, 3:23 p.m.
2010Views
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Big Case Release: Hwuason Law Firm Represented a 1.5 Billion Refined Oil Special Invoice Fraudulent Invoicing Case Convicted of Illegal Purchase of VAT Special Invoice with Probation and Concluded the
n 17th December, 2024, a criminal judgement was issued by a local people's court in a case of false invoicing of refined oil products by an enterprise trading refined oil products with a total of more than RMB 1.5 billion in value-added tax (VAT), in which the team of Hwuason Law Firm cooperated with each other and was represented by Wang Qiang in the court. The person in charge of the enterprise was transferred by the investigating authorities for examination and prosecution of the crime of false VAT invoices, and the prosecuting authorities and the people's court adopted the defence opinions of the lawyers, corrected the application of the crime by the investigating authorities, and finally sentenced the person in charge of the enterprise to the crime of illegally purchasing VAT invoices and applied probation. The judgement in this case has put into practice the rules of the two high tax-related judicial interpretations of the second paragraph of article 10 of the crime of false invoices, and has a positive reference significance to the case of false invoices in the field of refined oil products.Dec. 23, 2024, 10:32 a.m.
2725Views
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The phenomenon of expanding the application of the crime of illegal sale of VAT invoices in some places should be curbed as soon as possible after the issuance of tax-related judicial interpretations
The Supreme Law and the Supreme Prosecutor's Judicial Interpretation on Taxes Involving (Legal Interpretation [2024] No. 4) has "inadvertently" allowed the crime of illegal sale of VAT invoices to "resurface" while restricting the crime of false issuance of VAT invoices, and the issue of the application of this crime has triggered certain concerns and heated debates. The issue of the application of this crime has aroused certain concerns and heated discussions. In the author's opinion, in the case that handwritten VAT invoices have been completely replaced by machine-printed invoices and completely withdrawn from the stage of history, the judicial interpretations of the Supreme Court and the Supreme Prosecutor's Office relating to taxes have limited the crime of false invoicing but at the same time, they have forced some local judicial organs to reactivate the crime, which resulted in the confusion of the expanded application of the crime, and this inappropriate trend needs to be corrected and curbed urgently.Dec. 17, 2024, 11:43 a.m.
1832Views
