In daily life, in addition to providing insights into tax dynamics through the release of tax related documents, the release of hot news and typical cases also reveals tax related information. The purpose of 'Tax Eyes Watch News' is to extract and interpret tax related information from news, tax related legal documents, or major tax cases, and share it with readers.

1、 The State Administration of Taxation and multiple tax bureaus have released a report on the construction of a rule of law government in 2022, and released tax administrative reconsideration and litigation data

Recently, the State Administration of Taxation and tax authorities in multiple regions have continuously released the "2022 Report on the Construction of a Rule of Law Government", releasing data on tax administrative reconsideration and litigation in 2022. Our statistics are as follows:

State Administration: In 2022, the national tax system accepted 2088 administrative reconsideration applications, all of which were processed in accordance with the law and regulations; 1174 new administrative response cases (first instance) have occurred, and relevant response work has been carried out as required.

Beijing: In 2022, a total of 138 reconsideration cases were handled, of which 125 have been completed. Among them, 4 cases were resolved before acceptance, and 10 cases entered litigation after reconsideration. Over 90% of administrative disputes have been substantially resolved during the reconsideration stage.

Shanghai: In 2022, the city's tax system completed a total of 38 administrative reconsideration cases, and the city's tax system responded to a total of 25 administrative litigation cases, of which 13 district level tax authorities participated in the first instance of administrative litigation cases.

Tianjin City: In 2022, a total of 62 administrative reconsideration cases were handled throughout the system. The system of reconsideration opinions was flexibly applied, and based on responding to reconsideration requests, the scope of error correction and deviation correction in tax law enforcement behavior was extended, striving to achieve the goal of "one document for issuance and standardized application".

Zhejiang Province: In 2022, the provincial bureau handled 18 administrative reconsideration cases and 3 administrative litigation cases in accordance with the law.

Anhui Province: In 2022, the province actually received 79 administrative reconsideration applications throughout the year, and after review, a total of 62 applications were accepted. Among them, 11 were accepted by the provincial tax bureau, 47 were accepted by the provincial city tax bureau, and 4 were accepted by county-level tax authorities. Throughout the year, a total of 14 administrative litigation response notices were received in the province, and 13 were carried forward from the previous year; The person in charge of the tax authority appeared in court 16 times in the first instance. In that year, after being tried by the people's court, there were 3 cases where the judgment was revoked, 19 cases where the judgment was rejected, and 5 cases where the judgment was rejected or withdrawn.

Liaoning Province: In 2022, 100 administrative reconsideration cases and 47 administrative response cases were handled in accordance with the law throughout the system

Hainan Province: In 2022, a total of 16 administrative reconsideration cases were handled throughout the year. A total of 8 administrative response cases were handled throughout the year.

Tibet: In 2022, the tax authorities in the entire region accepted 2 administrative reconsideration cases and 2 administrative litigation cases

Ningxia: In 2022, it accepted 7 administrative reconsideration cases, with a completion rate of 100%. Six administrative response cases occurred, with the main responsible person appearing in court to respond, with a response rate of 100%.

Qingdao City: In 2022, the city's two-level administrative review committees concluded 61 administrative reviews. There were 6 administrative litigation cases in the city's tax system. In 2022, 49 applications for tax law assistance (tax dispute assistance) were accepted, and 12 of them changed their original handling opinions, accounting for 24%.

Xiamen City: A total of 17 administrative reconsideration cases were concluded by the Municipal Bureau throughout the year; A total of 14 tax administrative litigation cases have occurred.

Ningbo City: In 2022, the city's tax system received 17 new administrative reconsideration applications and 14 new first instance administrative litigation cases.

Shenzhen: In 2022, the Shenzhen Municipal Bureau received a total of 192 administrative review applications, with a review error correction rate of 55.83%; In 2021, there were 96 cases, and the error correction rate of the reconsideration decision was 25%; In 2020, there were 75 cases, and the error correction rate of reconsideration decisions was 53.84%; In 2019, there were 71 cases, and the error correction rate of the reconsideration decision was 34.62%. The most important way to unblock tax administrative relief rights is to allow taxpayers to "dare to reconsider". In 2022, the number of tax administrative reconsideration cases in Shenzhen doubled, and the error correction rate exceeded half.

Nanjing City: In 2022, 40 reconsideration cases and 22 mediation and settlement cases were handled throughout the year.

Legal analysis: From the perspective of data, tax administrative reconsideration is an effective channel to resolve tax disputes. If taxpayers are dissatisfied with the specific administrative actions taken by the tax authorities, they can first hire tax lawyers to conduct tax administrative reconsideration on their behalf.

2、 The official website of the State Administration of Taxation has announced multiple tax related cases, involving tax intermediaries and corporate accountants

On April 6th, the "Tax Case Notification" column on the official website of the State Administration of Taxation announced multiple tax related cases. Among them, the State Administration of Taxation announced one case of fraudulent export tax refund, one case of false issuance of ordinary value-added tax invoices, and two tax officials who received corporate property and illegally processed invoice increment business were punished. Shanghai's Fourth Inspection Bureau reported a case of fraud in obtaining tax refunds and evading taxes, Liaoning Province reported a case of tax intermediaries suspected of organizing false invoices to help others evade taxes, Songyuan City, Jilin Province reported a case of failure to handle personal income tax settlement and payment in accordance with the law, and Zibo, Shandong Province reported a case of false invoices issued on behalf of others.

Legal analysis: The tax cases officially reported by the State Administration of Taxation reveal the focus of investigating and handling tax related illegal cases this year. Among them, the case of "using individual industrial and commercial households to develop false invoices" announced in Zibo, Shandong has recently erupted in several typical cases in China. Individual industrial and commercial practitioners should operate in accordance with the law and prevent tax risks.

3、 Implementation of Hengqin's "Double 15%" Tax Preferential Policy

On April 11, 2023, the Executive Committee of the Hengqin Guangdong Macao Deep Cooperation Zone held a press conference and officially announced the "Interim Measures for the Management of the List of High end and Shortage Talents Who Enjoy Personal Income Tax Preferential Policies in the Hengqin Guangdong Macao Deep Cooperation Zone". For domestic and foreign high-end talents and scarce talents working in the cooperation zone, their personal income tax burden exceeding 15% will be exempted, marking the preferential policies for corporate income tax and personal income tax in the cooperation zone, The "double 15%" tax preferential policy has been fully implemented.

Legal analysis: If high-end talents and scarce talents who meet the preferential policies go to work in the cooperation zone, they should strictly follow laws, regulations, and policy provisions to ensure that they can truly enjoy a 15% tax preferential policy.

4、 State Administration: Strictly Punish Bad Tax Intermediaries for Misleading Taxpayers to Implement Tax Violations

On April 4th, the "Notice of the State Administration of Taxation on Implementing the Preferential Policies for Fine Taxation and Launching the Third Batch of Measures of the" Convenient Tax Action "was released, which mentioned that, Standardize and promote tax related professional service institutions to provide personalized services to taxpayers in accordance with the principle of marketization, help taxpayers quickly enjoy policy dividends in accordance with the law and regulations; severely punish bad tax intermediaries who incite taxpayers to engage in tax violations, prevent credit damage to taxpayers, and maintain national tax security

Legal analysis: Non compliant tax intermediaries who instigate and induce taxpayers to engage in tax illegal activities through methods such as "tax planning", "reducing tax burden", and "tax avoidance" will become the target of severe crackdowns in the tax department this year. Taxpayers should carefully choose legal and compliant tax intermediaries, and be careful not to engage in tax violations due to being misled or taking chances, thereby bearing adverse legal consequences.