Editor's note: Recently, another transportation company has been dealt with and punished for falsely accepting refined oil invoices and issuing false transportation invoices, and the flow of oil stamps into the transportation field has a high tax risk. Based on this case, this article intends to summarize the common problems of the frequent occurrence of false opening risks of transportation enterprises in recent years, and explain the tax-related risks and defense space of the enterprises involved in the case and their upstream and downstream.