华税 HUA SHUI 北京市朝阳区东三环北路霞光里18号佳程广场B座17层TEL：010-64108688V WEB:www.huashui.cor 北京市朝阳区东三环北路霞光里18号佳程广场B座17层 TEL:010-64108688 WEB: www.huashui.com 涉税犯罪司法 裁判趋势研究报告 2026 华税律师事务所 二〇二六年二月 涉税犯罪司法裁判趋势研究报告（2026） 前言 2024年3月，最高人民法院、最高人民检察院联合发布《关于办理危害税 收征管刑事案件适用法律若干问题的解释》（法释（2024）4号），对长期争议 的虚开增值税专用发票罪认定作出实质性限缩，明确将"不以骗抵税款为目的， 没有因抵扣造成税款被骗损失的"的虚开行为排除在该罪之外，同时引发发票类 犯罪罪名适用的调整。此外，最高人民法院通过发布权威解读文章、典型案例、 法官培训教材等多种方式细化裁判规则，引发理论与实务界持续关注。 从司法实践来看，传统重点罪名的刑事打击仍保持高压态势，虚开增值税专 用发票罪案件数量仍居主导，始终是涉税刑事领域的打击核心。与此同时，罪名 分流的司法实践愈发活跃，对于不具备骗税目的、未造成国家 ...

Group 1 - The article emphasizes the importance of vehicle and vessel tax declaration as the year-end approaches, providing a comprehensive guide for taxpayers to ensure accurate and convenient filing [6][12]. - It defines the taxpayers of the vehicle and vessel tax as the owners or managers of vehicles and vessels specified in the tax law [6]. - The article outlines the scenarios in which taxpayers must declare the vehicle and vessel tax, including vehicles that do not require mandatory insurance and those for which insurance companies do not collect the tax [7][8]. Group 2 - The article details the step-by-step process for self-declaring vehicle and vessel tax through the national electronic tax bureau, including logging in, selecting the appropriate options, and submitting the necessary information [9][10][11]. - It highlights the importance of verifying tax source information before submission and provides instructions for payment and obtaining tax payment certificates [11]. - A reminder is included that the vehicle and vessel tax must be declared and paid annually, with obligations arising at specific times [11]. Group 3 - The article mentions the implementation of a digital invoice system across the country starting December 1, 2023, which allows for the digitalization of invoice information and integrates multiple invoice types into a single electronic format [14]. - It explains the differences between electronic special invoices and ordinary invoices, particularly in terms of tax deduction capabilities and the number of copies issued [16][18]. - The article also outlines the restrictions on issuing special invoices, particularly in cases where the buyer is an individual consumer or when certain tax exemptions apply [19].

Core Viewpoint - The article discusses the tax policies related to housing rental enterprises, specifically focusing on the value-added tax (VAT) treatment for different types of taxpayers when renting out residential properties to individuals. Group 1: Tax Policies for Housing Rental Enterprises - Housing rental enterprises classified as general VAT taxpayers can choose to apply a simplified tax method, calculating VAT at a reduced rate of 1.5% instead of the standard 5% [3][5]. - Small-scale VAT taxpayers renting residential properties also benefit from the same reduced VAT rate of 1.5% [4]. - For properties acquired before April 30, 2016, general VAT taxpayers can opt for the simplified method at a 5% rate, while those acquired after May 1, 2016, must use the general method at a 9% rate [7]. Group 2: Compliance and Definitions - Housing rental enterprises must report their business activities to the housing and urban-rural development departments as per regulations [6]. - The article references specific announcements from the Ministry of Finance and the State Administration of Taxation regarding the improvement of tax policies for housing rentals [7].

Group 1 - The article discusses issues related to invoice verification, highlighting that discrepancies in supplier information or invoice codes require further verification or reissuance of the invoice [4] - It mentions that if a company has been deregistered, invoices cannot be reissued, raising concerns about tax deductions for those expenses [9][10] - The article provides guidance on how companies can prove the authenticity of expenses when invoices cannot be reissued due to special circumstances such as deregistration [10] Group 2 - The article clarifies that real estate companies are not eligible for the R&D expense super deduction policy, as specified by tax regulations [17] - An example is given where a construction company incurred 1.5 million yuan in R&D expenses but cannot benefit from the super deduction due to being classified under the real estate industry [18] - It outlines the specific industries that are excluded from the R&D expense super deduction policy, including real estate, which is explicitly mentioned [17][18] Group 3 - The article explains that individual consumers cannot request a special VAT invoice, as the law stipulates that such invoices can only be issued to business entities [20][22] - It cites the VAT regulations that prohibit issuing special VAT invoices to individual consumers, allowing only ordinary invoices [21][22] Group 4 - The article discusses the criteria for determining whether a branch office qualifies as a small and micro enterprise for tax benefits, emphasizing the need to aggregate data from the main office and all branches [25] - It references the announcement from the National Taxation Bureau regarding the management of small and micro enterprise tax incentives [25]

Core Viewpoint - The article emphasizes the importance of understanding invoice-related rights and responsibilities for consumers during the year-end shopping season, particularly regarding the issuance and verification of invoices [1]. Group 1: Invoice Issuance - Consumers have the right to request invoices for online purchases, and sellers are obligated to issue them upon receiving payment [1]. - When requesting a general VAT invoice, consumers only need to provide the buyer's name without additional identification or documentation [1]. Group 2: Invoice Verification - Consumers can verify the authenticity of invoices by accessing the National Taxation Administration's VAT invoice verification platform [3]. Group 3: Special Cases - Consumers are not allowed to request special VAT invoices, as per the regulations that restrict such requests to registered taxpayers only [3]. - Consumers cannot request changes to the item name or amount on the invoice at the time of issuance, as stipulated by the invoice management regulations [3]. Group 4: Complaints and Enforcement - If a merchant refuses to issue an invoice, consumers can file complaints through designated tax service hotlines or e-commerce platforms, with potential penalties for non-compliance [3].

Core Viewpoint - The article discusses the policies related to tax exemptions for new energy vehicles and the procedures for VAT deductions and refunds for taxpayers, emphasizing the importance of compliance with tax regulations and the benefits available for specific services and purchases [4][5][7]. Group 1: New Energy Vehicle Tax Policies - The article defines new energy vehicles eligible for vehicle purchase tax exemptions, including pure electric vehicles, plug-in hybrid vehicles, and fuel cell vehicles, as per the technical requirements set by relevant authorities [4]. - The announcement from the Ministry of Finance, State Taxation Administration, and Ministry of Industry and Information Technology outlines the continuation and optimization of vehicle purchase tax exemption policies for new energy vehicles [7]. Group 2: VAT Deductions and Refunds - Taxpayers purchasing domestic air and railway passenger transport services can confirm the use of electronic tickets for VAT deductions through the electronic invoice service platform [4]. - Taxpayers who have returned all previously refunded VAT credits can continue to deduct input VAT when filing their VAT returns, as per the regulations outlined in the announcement [5]. - The article clarifies that VAT refunds can be processed for overpaid taxes resulting from sales discounts or returns, with specific procedures for both general and simplified tax calculation methods [5].

Group 1 - The article discusses the tax deduction options available for parents, highlighting that they can choose either one parent to claim 100% of the deduction or split it equally, with each parent claiming 50% [4][8]. - Once a deduction method is selected for the tax year, it cannot be changed, emphasizing the importance of prior discussion between parents [7][8]. - The article raises a question about whether parents can still enjoy the child education deduction if their child has graduated and started working, indicating a need for clarity on eligibility [9]. Group 2 - The article provides information on the process of issuing invoices through the electronic tax bureau, detailing steps such as logging in, selecting invoice types, and entering necessary information [16][18]. - It mentions that trial taxpayers providing tourism services can choose to calculate their sales based on the total price and additional fees, with specific conditions on issuing invoices [15].

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]

Core Viewpoint - The article discusses the VAT exemption policy for small-scale taxpayers in China, detailing specific scenarios under which they can benefit from tax exemptions based on their sales amounts [1]. Summary by Sections VAT Exemption Policy - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers are exempt from VAT if their total monthly sales do not exceed 100,000 yuan (or 300,000 yuan for quarterly taxpayers) [1]. Examples of Tax Scenarios - **Example B**: Company B, with a total sales of 280,000 yuan in Q2 2025, only issued VAT special invoices. Since the sales exceeded 300,000 yuan, they must pay VAT [4]. - **Example C**: Company C issued 10,000 yuan in VAT special invoices and 270,000 yuan in ordinary invoices, totaling 280,000 yuan. They qualify for VAT exemption on the ordinary invoices, but must pay VAT on the special invoice [6]. - **Example D**: Company D's total sales reached 310,000 yuan in Q2 2025, with only ordinary invoices issued. They do not qualify for VAT exemption and must pay VAT [8]. - **Example E**: Company E issued 10,000 yuan in VAT special invoices and 300,000 yuan in ordinary invoices, totaling 310,000 yuan. They do not qualify for VAT exemption and must pay VAT on all sales [10].