Recently, Shanghai Lujiazui Financial and Trade Zone Development Co., Ltd. (securities abbreviation: Lujiazui; securities code: 600663. SH) filed a "toxic land" case with Jiangsu Sugang Group Co., Ltd. (hereinafter referred to as Sugang Group), government departments, and third-party institutions claiming over 10 billion yuan, which has become a hot topic in the search. The complex soil pollution problem and huge claims make the case even more complicated and confusing. The author will provide you with some sorting and evaluation from the perspective of resource and environmental law.

In the field of export tax refunds, it is strictly prohibited to handle export tax refunds through the business model of "fake self operation, real agency". The reason is that this business model is often related to illegal and criminal activities of fraudulently obtaining export tax refunds, which disrupts the normal order of export tax refunds. However, "fake self operation and real agency" cannot be equated with tax violations and tax fraud. What is the essence of the business model of "fake self operation and real agency", where is the boundary of violation, illegality, and involvement in crimes, and under what circumstances constitutes the crime of fraudulently obtaining export tax refunds? This article will analyze the above issues.

In recent years, cases of fraudulently obtaining export tax refunds have occurred frequently, and new characteristics have been shown in the areas involved and tax fraud methods. Relevant departments have also shown a new situation in cracking down on cases of fraudulently obtaining export tax refunds. How can lawyers achieve effective defense in this situation? This article will combine judicial practice to explore the main defense points of the crime of defrauding export tax refunds from the perspectives of the criminal subject, subjective elements, objective elements, crime amount, sentencing, etc., in order to provide some ideas for the effective defense of cases of defrauding export tax refunds.

The crime of fraudulently obtaining export tax refunds refers to the state refunding taxes that should not have been refunded, while the crime of tax evasion refers to taxpayers failing to pay the taxes that should have been paid. From the concept, it can be seen that the difference between the two is quite obvious, but the provisions of Article 204 (2) of the Criminal Law establish a connection between the two, and in judicial practice, the crime of tax evasion is rarely seen in the judgment of the crime of defrauding export tax refunds. Therefore, the author believes it is necessary to clarify the relationship between the crime of fraudulently obtaining export tax refunds and the crime of tax evasion, as well as the role played by the provisions of Article 204 (2) of the Criminal Law in handling cases of fraudulently obtaining export tax refunds.

Recently, Shanghai Lujiazui Financial and Trade Zone Development Co., Ltd. (securities abbreviation: Lujiazui; securities code: 600663. SH) filed a hot search for a "toxic land" case claiming over 10 billion yuan from Jiangsu Sugang Group Co., Ltd. (hereinafter referred to as Sugang Group), government departments, and third-party institutions. The complex issue of soil pollution and the huge amount of claims have made the case even more complicated and confusing. The author will provide you with some sorting and evaluation from the perspective of resource and environmental law.

Recently, Shanghai Lujiazui Financial and Trade Zone Development Co., Ltd. (securities abbreviation: Lujiazui; securities code: 600663. SH) filed a hot search for a "toxic land" case claiming over 10 billion yuan from Jiangsu Sugang Group Co., Ltd. (hereinafter referred to as Sugang Group), government departments, and third-party institutions. The complex issue of soil pollution and the huge amount of claims have made the case even more complicated and confusing. The author will provide you with some sorting and evaluation from the perspective of resource and environmental law.

The crimes of fraudulently obtaining export tax refunds and falsely issuing value-added tax special invoices are both crimes that endanger the order of tax collection and management. The two have similarities in the main elements, subjective aspects, and deceptive behavior, but there are also obvious differences between the two crimes. In judicial practice, the crime of falsely issuing value-added tax special invoices and the crime of fraudulently obtaining export tax refunds often manifest as an implicated relationship between means and purposes, which can be said to be a pair of twin crimes. The author will explain the differences and connections between the two crimes one by one.

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Recently, A Insurance Company consulted us about a claim case: on September 23, 2022, while driving a special work vehicle, they collided with an ordinary two wheeled motorcycle driven by Wang. After being determined by the traffic police, Yu is fully responsible for the accident, while Wang is not responsible. After the accident, Wang incurred more than 2000 yuan in medical expenses, as well as expenses for vehicle maintenance and testing. Wang applied for personal accident insurance at B Life Insurance Company. After a traffic accident occurred, B Life Insurance Company settled a claim of over 2000 yuan.