On the eve of the May Day International Labor Day, courts across the country have released typical cases of labor disputes, covering new forms of employment, confirmation of labor relations, labor dispatch, work-related injury insurance benefits, non competition restrictions, employee vacation benefits, equity incentives, disciplinary termination, and disputes over year-end bonuses after resignation.

The tax legal system of civil trusts is more complex than that of business trusts and charitable trusts, and China's civil trust tax theory and system construction are still in a blank state. The civil trust tax system should draw on mature trust tax theories and institutional construction experience from overseas, absorb the concept of "substantial taxation" of "conduits", and construct a civil trust income tax system with beneficiaries as the substantive taxpayers, to avoid the occurrence of double taxation of income tax in the form of trust property transfer. At the same time, the civil trust tax system should also adopt the mechanism of "substantialism" where the trustee assumes the "formal tax payment" function, construct the circulation tax and property tax system in China's civil trust property management, and systematically establish supporting mechanisms such as China's civil trust anti avoidance tax system and "withholding and payment" system.

Previously, we mentioned three situations where a company is in debt and can pursue capital contributions to accelerate the maturity of shareholders. Today, let's talk about the final situation: the end of the company's bankruptcy proceedings.

The majority of cases transferred to the procuratorate for review and prosecution after the investigation by the supervisory committee will go through a period of detention and arrest decision, with a maximum of 14 days available. Whether to meet and review papers during this period varies among procuratorial organs in different regions. Some can be reviewed and interviewed after being transferred by the supervisory committee, some are allowed to interview but not reviewed, and some must wait until the arrest is executed before being allowed. Why there are differences in different regions? Currently, there is no authoritative official statement, and each region fully adheres to its own understanding of the Criminal Procedure Law and the Supervision Law.

Recently, it has been exposed in the entertainment industry that the actress "85 Flowers", Ying Er, is suspected to have overturned her car. After a certain home brand she endorses received a deposit from consumers, she left the building empty and had no further information. Hou Yinger Studio issued a statement in response, stating that Yinger has not endorsed the home furnishing brand, but has been invited to participate in the event, and the related event has not yet been held. The studio has decided to terminate the event.

Previously, we mentioned that there are two situations where a company is in debt and its shareholders can accelerate the maturity of their capital contributions. Today, we will talk about the third scenario: when a company is dissolved, its assets are insufficient to pay off its debts.

In litigation practice, the selection and determination of the court of jurisdiction have a significant impact on the litigation costs, litigation efficiency, and even the judgment results of the parties involved. Both parties to the litigation often engage in intense games regarding the determination of the court of jurisdiction. When the plaintiff sues, they will weigh the pros and cons and choose the court that best suits their own interests, while the defendant often seeks to transfer the case to a court that is advantageous to them by applying for objection to jurisdiction. Therefore, it is particularly important to better understand and master the relevant provisions of the transfer jurisdiction system. According to the reasons for making a transfer jurisdiction ruling, transfer jurisdiction can be divided into transfer based on application and transfer based on authority. Transfer by application is more common, but transfer by authority is not common. We will now explore some issues related to the transfer of jurisdiction by authority.

The "red line expenditure" usually refers to the expenditure incurred for the construction of public facilities or other projects outside the boundary of the project construction land. For example, expenses incurred for the construction of roads, bridges, parks, schools, hospitals, greenery and other facilities outside the project planning. So is this type of expenditure allowed to be deducted by real estate development enterprises during land value-added tax liquidation? There is no clear regulation at the level of the General Administration, and some provinces and cities have introduced local policies that either agree to deduct or prohibit deductions. So, what should be done for most provinces and cities that do not have regulations? This article elaborates on its viewpoints for readers' reference.

As mentioned in the previous section, the first scenario where a company is in debt and can be held accountable for accelerating the maturity of its capital contributions is for shareholders. Today, let's talk about the second scenario: after a company's debt arises, the company extends the shareholder's contribution period.