中新网11月24日电 据最高人民法院网站消息，我国税收监管正从"以票管税"向"以数治税"分类精准监管 转变，对税收违法犯罪行为的查处力度不断加大。同时，危害税收征管犯罪也出现了新变化，犯罪手法 不断翻新，作案手段更加隐蔽，如利用"阴阳合同"逃税、秘密转移财产逃避追缴欠税等；职业化专业化 特征明显，信息化水平提升，智能化越来越高，导致不少案件发现难、查处难、定性难。有的行业平台 曲解国家鼓励创新发展政策，异化为犯罪的"卖票"平台，既危害发票管理秩序、损害国家税收，又严重 破坏平台经济公平发展环境，对这类"卖票"平台依法惩处，既有利于维护税收秩序，也有利于净化平台 经济发展环境。 为进一步彰显人民法院依法惩治税收犯罪，维护国家税收安全和市场经济秩序的坚定决心，指导司法裁 判，强化惩治效果，引导依法纳税，提高税收遵从，24日，最高人民法院发布了相关典型案例。 目 录 案例1：郭某、刘某逃税案——以虚开的增值税专用发票抵扣逃税的，应根据主客观相一致原则依法处 理 案例2：新疆百某房地产开发有限公司、毛某某逃税案——依法惩治利用"阴阳合同"逃税行为 案例3：梁某某逃避追缴欠税案——依法惩处恶意逃避欠缴税款的犯罪行为 案 ...

欢迎扫描下方二维码关注： 情形二 符合下列情形之一的增值税专用发票， 列入异常凭证范围： 情形一 纳税人丢失、被盗税控专用设备中未开具或已开具未上传的增值税专用发票。 非正常户纳税人未向税务机关申报，或未按规定缴纳税款的增值税专用发票。 情形三 增值税发票管理系统稽核比对发现"比对不符""缺联""作废"的增值税专用发票。 情形四 经税务总局、省税务局大数据分析发现，纳税人开具的存在涉嫌虚开、未按规定缴纳消费税等情形的增值税专用发票。 情形五 走逃（失联）企业存续经营期间发生下列情形之一的，对应属期开具的增值税专用发票，列入异常凭证范围： 1.商贸企业购进、销售货物名称严重背离，生产企业无实际生产加工能力且无委托加工，或生产能耗与销售情况严重不符，或购进 货物并不能直接生产其销售的货物且无委托加工； 2.直接走逃失踪不纳税申报，或虽然申报但通过填列增值税纳税申报表相关栏次，规避税务机关审核比对，进行虚假申报。 情形六 增值税一般纳税人接受的异常 增值税进项税额 累计超过5万元，且占同期全部增值税专用发票进项税额70%（含）以上的， 该纳税人对应开具的增值税专用发票。 注意： 纳税人尚未申报抵扣、尚未申报出口退税 ...

Core Viewpoint - The article discusses the tax policies applicable to small-scale taxpayers in China, particularly focusing on the ability to issue special VAT invoices even when benefiting from tax exemptions or reductions [10][11]. Group 1: Tax Policies for Small-Scale Taxpayers - Small-scale taxpayers with monthly sales below 100,000 yuan can choose to waive their exemption and issue special VAT invoices [10]. - Taxpayers can opt to pay VAT at a reduced rate of 1% or 3% on certain sales, even if they are eligible for tax exemptions [10][11]. - An example illustrates that a small-scale taxpayer can issue a special invoice for part of their sales while still enjoying tax exemptions on the remaining sales [11].

Core Viewpoint - The article discusses the handling of abnormal VAT invoices, emphasizing the importance of compliance with tax regulations and the consequences of failing to address issues related to these invoices [9][10][11]. Group 1: Definition and Identification of Abnormal Invoices - Abnormal invoices are defined as those where the issuing enterprise has not fulfilled tax obligations and has evaded tax authority oversight [4]. - Tax authorities identify these enterprises through various methods, including on-site investigations and inquiries [4]. Group 2: Criteria for Abnormal VAT Invoices - A VAT invoice is classified as abnormal if the cumulative input tax amount from abnormal invoices accounts for 70% or more of the total input tax for the same period [5]. - Additionally, if the cumulative input tax from abnormal invoices exceeds 50,000 yuan, it is also classified as abnormal [5]. Group 3: Handling Procedures for Abnormal Invoices - For invoices that have not been declared for input tax deduction, the deduction is temporarily suspended [11]. - If the invoices have been declared, they must be treated as input tax to be reversed unless otherwise specified [11]. - In cases involving export tax refunds, if the refund has not been processed, the refund application is suspended; if it has been processed, the tax authority will recover the refunded amount [11]. Group 4: Employee Welfare Expenses - Employee welfare expenses, including health check costs, can be deducted from corporate income tax, provided they do not exceed 14% of the total salary expenses for the year [17]. - Companies must maintain separate accounts for employee welfare expenses to ensure accurate reporting and compliance with tax regulations [17][18].

Core Viewpoint - The article discusses the proper handling of electronic invoices in the event of sales returns, emphasizing the need to issue red-letter invoices according to tax regulations [2][3][4]. Group 1: Invoice Handling Regulations - When a sales return occurs, the seller must issue a red-letter invoice and collect all copies of the original invoice, marking them as "void" [3][4]. - If the original invoice cannot be fully retrieved, the seller must obtain valid proof from the buyer before issuing a red-letter invoice [3][4][14]. - The regulations specify that electronic invoices must also follow the same procedures for issuing red-letter invoices in cases of sales returns or errors [4][14]. Group 2: Process for Issuing Red-Letter Invoices - Buyers who have used the original invoice for tax deductions can fill out and upload the "Red-Letter Invoice Information Form" in the new tax system, without including the corresponding blue-letter invoice information [4][5]. - The tax authority will automatically verify the submitted information and generate a "Red-Letter Invoice Information Form Number" for the seller to issue the red-letter invoice [5][6]. - Taxpayers can also verify the information at the tax authority using either electronic or paper documentation of the "Information Form" [6]. Group 3: Important Reminders - It is crucial to issue red-letter invoices promptly upon occurrence of returns to mitigate tax-related risks and ensure business safety [7].

Group 1 - The article discusses the "Guidelines for Enterprises to Implement Compliance in Non-Compete Agreements" issued by the Ministry of Human Resources and Social Security, which aims to guide enterprises in the proper implementation of non-compete agreements [2][3] - The guidelines clarify the prerequisites for implementing non-compete agreements, emphasizing that enterprises must first confirm the content and scope of their business secrets before imposing such restrictions [4][5] - The guidelines stress the necessity and reasonableness principles in implementing non-compete agreements, suggesting that enterprises should prioritize other effective measures for protecting business secrets before resorting to non-compete agreements [7][8] Group 2 - The guidelines specify the personnel eligible for non-compete agreements, limiting them to senior management, senior technical personnel, and other individuals with confidentiality obligations [9][10] - The guidelines require fair and reasonable agreements between enterprises and employees regarding rights and obligations, preventing enterprises from abusing their dominant position to impose unfair non-compete agreements [11][12] Group 3 - The guidelines outline how to reasonably determine economic compensation and penalties for non-compete agreements, emphasizing that economic compensation should be based on various factors, including the cost of developing business secrets and the impact on the employee's career [14][16][17] - The guidelines state that the monthly economic compensation should generally not be less than 30% of the employee's average salary over the last twelve months, and for agreements exceeding one year, it should be at least 50% [18][19] - The guidelines clarify that penalties for breach of non-compete agreements should be reasonable and generally should not exceed five times the total economic compensation agreed upon [22][23] Group 4 - The guidelines provide procedures for resolving disputes arising from non-compete agreements, allowing for negotiation, mediation, arbitration, or litigation as means of resolution [25][26]

Group 1 - The article outlines the criteria for being classified as an A-level taxpayer, which includes achieving a score of over 90 in annual evaluation and not having certain negative conditions such as previous D-level ratings or serious tax violations [2][3] - Serious tax violations include providing false materials to obtain tax benefits, evading tax payments, and other significant illegal activities [2][3] - Taxpayers can apply for a review of their tax credit rating if they disagree with the evaluation results or if they have not participated in the evaluation for a full year [3][4] Group 2 - Taxpayers who meet the conditions for credit repair can apply for credit restoration before the next annual evaluation, and the tax authority will reassess their credit level based on the correction of violations [4] - The article provides a detailed example of how a general taxpayer should fill out the VAT tax declaration form when issuing both special and ordinary VAT invoices [10][12] - The example illustrates the calculation of sales amounts and corresponding tax amounts for both types of invoices, emphasizing the importance of accurate reporting [14][16] Group 3 - The article discusses common misconceptions regarding the VAT immediate refund policy for software products, clarifying that not all software products qualify for this policy [23][24] - It specifies that only software products registered with the relevant authorities and approved by the tax authority can enjoy the VAT immediate refund policy [26][27] - The article also clarifies that general taxpayers can benefit from the VAT immediate refund policy under certain conditions, while small-scale taxpayers are not eligible [29][30]

Group 1 - The article discusses the regulations regarding the issuance of invoices in China, specifically addressing the limitations on the remarks section of invoices and the process for reporting lost or damaged invoices [5][10][11] - It clarifies that there is no specific character limit for the remarks section of invoices, but for electronic invoices, the total length cannot exceed 630 characters, with Chinese characters counting as three characters each [5][10] - In case of lost invoices, taxpayers must report the loss to the tax authority on the same day it is discovered and can do so through the electronic tax bureau [5][10][11] Group 2 - The article explains the types of VAT deduction certificates, including special VAT invoices and customs import VAT payment certificates, which allow taxpayers to deduct input VAT from their output VAT [10][11][13] - It details the calculation methods for input VAT based on the purchase price and deduction rates for agricultural products, emphasizing that certain invoices are not eligible for VAT deduction [13][14] - The article also outlines the requirements for deducting VAT on transportation services, including the need for valid invoices and specific calculation formulas for different types of transportation [17][20]

Core Viewpoint - The article provides detailed guidelines on how to correctly issue invoices for construction services, emphasizing the importance of compliance with tax regulations and proper documentation [1][2][4]. Group 1: Invoice Issuance Guidelines - Invoices must be issued truthfully and in accordance with the specified timelines, sequences, and sections, with paper invoices requiring a special stamp [1]. - When issuing non-electronic invoices, the taxpayer must indicate the location of the construction service and the project name in the remarks section [2]. - For electronic invoices, taxpayers should log into the new electronic tax bureau and follow the steps to issue blue invoices, ensuring to fill in the construction service location and project details [3][4]. Group 2: Policy References - The article references several key policies, including the State Council's decision to amend the Invoice Management Measures and announcements from the National Taxation Administration regarding the transition from business tax to value-added tax [7][11]. - It also outlines the procedures for handling red invoices in cases of returns or changes in the seller's name, emphasizing the need for proper documentation and system compliance [7][8].

Core Viewpoint - The article discusses the procedures and platforms available for verifying VAT invoices in China, emphasizing the importance of using official channels to avoid risks associated with fraudulent activities [4][5][7]. Group 1: Invoice Verification Methods - The article outlines various methods for verifying VAT invoices, including single invoice verification through official platforms and batch verification using templates [3][4]. - Users can verify invoices via the electronic tax bureau website or mobile app, ensuring they log in with their corporate identity [3][4]. - It is crucial to input accurate invoice details such as invoice code, number, date, and amount to avoid errors during verification [4]. Group 2: Important Considerations for Verification - The article highlights three key points to consider during invoice verification: using official platforms, checking the accuracy of input information, and being aware of daily verification limits [4]. - If verification results are abnormal, it is advised to suspend reimbursement or deduction and contact the issuing party for reissuance or verification with tax authorities [4]. Group 3: Tax Deduction Eligibility for Small-scale Taxpayers - The article explains the conditions under which small-scale taxpayers can deduct input VAT after becoming general taxpayers, specifically focusing on the requirement of not having reported production income or paid VAT under simplified methods prior to registration [10][11]. - A specific case is mentioned where a company with 930,000 yuan in revenue before becoming a general taxpayer is ineligible to deduct VAT on vehicle purchases made prior to registration due to not meeting the stipulated conditions [9][11].