Article 3 of the Interpretation requires that the illegal gains constituting the crime of providing intrusion or illegal control of computer information system programs and tools should exceed 5000 yuan, while the illegal gains constituting the crime of illegal business operations require that the amount of illegal business operations be more than 50000 yuan or the illegal gains be more than 10000 yuan. What is "illegal gains"? Is it "total amount theory" or "net amount theory"? In response to this issue, the author found that the courts have not reached a unified determination. Article 64 of the Criminal Law only mentions that all property illegally obtained by criminals should be recovered or ordered to be refunded, but it does not provide the concept of illegal income. However, the concept of illegal gains is scattered in other relevant provisions. For example, Article 17 of the "Interpretation of the Supreme People's Court on Certain Issues Concerning the Specific Application of Law in the Trial of Criminal Cases of Illegal Publications": The term "operating amount" as used in this interpretation refers to the amount obtained by multiplying the pricing amount of illegal publications by the number of illegal publications operated by the perpetrator. The term "illegal income amount" as used in this interpretation refers to the amount of profits. Article 10 of the Interpretation of the Supreme People's Procuratorate on Several Issues Concerning the Specific Application of Law in Handling Criminal Cases of Insider Trading and Disclosure of Insider Information. The term "illegal gains" specified in Article 180, paragraph 1, of the Criminal Law refers to benefits obtained or losses avoided through insider trading. Article 4 of the "Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Specific Application of Law in Handling Criminal Cases of Infringement of Intellectual Property Rights": The amount of illegal business operations exceeds 200000 yuan or the amount of illegal gains exceeds 100000 yuan. It also distinguishes between the amount of business and illegal income. Another example is the "Notice on Printing and Distributing Typical Cases of Bribery Crimes", which mentioned in the bribery case of Wang Moumou in Jiangxi that it is necessary to accurately identify the illegal gains from bribery crimes and actively cooperate with the recovery of stolen goods and losses. In this case, the court adopted the balance of the acquisition amount paid by the actor minus the total asset value of the acquired enterprise at the time of acquisition and the evaluation value of the molybdenum mining rights involved to determine the illegal proceeds of bribery. That is, "illegal income" is mostly based on the "net amount theory".

In our agency work in private fund manager dispute resolution cases, we have identified some common controversial points that determine the direction of relevant cases. This series of articles analyzes relevant issues from the perspective of safeguarding the rights and interests of fund managers. This article intends to analyze the impact of Chapter 5 of the "Minutes of the National Court Civil and Commercial Trial Work Conference" (hereinafter referred to as the "Nine People's Minutes") on private fund managers and defense ideas.

On November 1, 2022, the "Regulations on Promoting the Development of Individual Business Enterprises" was officially implemented. At the time of the implementation of the "Chongding Hot Search" in the new article, many people may have had the idea of starting a self-employed business. Both individual businesses and small low-profit enterprises, which are also important components of the real economy, attract a large number of investors. Here, the author and readers, from the perspective of tax preferential policies, will look at the "tax refund, tax reduction, exemption, and deferred payment" policies that individual businesses and small low-profit enterprises can enjoy.

As everyone knows, if a film and television company wants to adapt a literary work into a film and television drama, it needs to obtain the authorization of the copyright owner of the literary work, which is called "film and television adaptation rights" in the industry. However, if the license period for film and television adaptation rights has expired or is about to expire, and the film and television company as the licensee is still in the process of script adaptation and creation, or has just started shooting work, and cannot complete the film and television production work before the expiration of the license period, will the licensee continue to engage in film and television production after the expiration of the license period constitute an infringement?

Recently, a "Notice on Tax Matters" issued by a district tax bureau in Haikou City to a property company suddenly attracted widespread attention and heated discussion. The reason is that the document actually verified and collected the taxes of an enterprise 30 years ago and ordered it to pay within a specified time limit. This can't help but make many people wonder, "Can the tax authorities indefinitely pursue tax collection on non tax evading enterprises?" In this article, we discuss the issue of the tax recovery period together.

In daily life, in addition to providing insight into tax dynamics through the release of tax related documents, the release of hot news and typical cases also reveals tax related information. "Tax Eye News" aims to extract and interpret tax related information from news, tax related legal documents, or major tax cases, and share it with readers.

Since November 10th of last year, electronic cigarettes have been officially included in the "Regulations on the Implementation of the Tobacco Monopoly Law" for regulatory purposes. Since implementation with reference to relevant regulations on cigarettes, relevant departments have successively issued a number of new regulatory regulations, proposing a series of specific measures for the regulation of electronic cigarettes. Recently, the Ministry of Finance, the General Administration of Customs, and the State Administration of Taxation jointly issued the "Announcement on the Collection of Consumption Tax on Electronic Cigarettes" (No. 33 of 2022, hereinafter referred to as "Announcement 33"), stipulating that the consumption tax shall be levied on electronic cigarettes as of November 1, 2022. This article provides a brief introduction to the new regulations on the regulation of electronic cigarettes, the background of the collection of consumption tax on electronic cigarettes, and a detailed interpretation of the regulations on the collection and management of consumption tax on electronic cigarettes from the perspective of the six elements of taxation, in order to help taxpayers of consumption tax on electronic cigarettes operate in compliance with the law and effectively address tax risks.

The "Double 11" has ended. In previous years, e-commerce platforms such as Tmall have already announced amazing sales during the Double 11 period (November 1-11), but this year, no relevant data has been released on any platform. However, the author found that multiple media reported a set of sales data for cross-border e-commerce. During the "Double 11" period, the Shenzhen Customs accumulated more than 60 million import and export lists under the supervision of the cross-border e-commerce management platform, an increase of about 40% year-on-year. Cross-border e-commerce can maintain a reverse growth trend under the impact of the epidemic, and it has clearly become a growth point that cannot be ignored in China's economic development. According to the Economic Daily, "In the first three quarters of this year, the total import and export volume of cross-border e-commerce in Guangdong exceeded 300 billion yuan." In Guangzhou, Shenzhen, and other places in China, there are a large number of small and micro enterprises engaged in foreign trade export business through cross-border e-commerce platforms. While they are developing rapidly, they have hidden many tax risk points due to inadequate understanding of tax legal documents. Here, the author takes the reader to understand the common tax related risk points of cross-border e-commerce export enterprises and the key points of tax compliance, hoping to bring inspiration to cross-border e-commerce practitioners.

Recently, the internet has been flooded with various sensational and absurd rumors about the "Golden Tax Phase IV", falsely stating how the "Golden Tax Phase IV" should target high-income people in order to win high traffic and achieve the purpose of promoting and selling a certain product. However, in fact, there is no official document specifying the launch time and functions of the "Golden Tax Phase IV". We can only get a glimpse of its construction progress and functions from the news released by the General Administration about the "Golden Tax Phase IV". Here, the author collates and summarizes the information about the "Golden Tax Phase IV" that has been confirmed by the State Administration of Taxation, in order to restore the true identity of the "Golden Tax Phase IV" to the readers.