Frontier Observation

Sheng Dian Observation, Wang Yongjing: Self-consciousness and back-to-back payment clause legal meaning-to Kant's view of moral philosophy as an entry.

Abstract: The background and reasons for the signing of back-to-back payment terms vary widely, with fair and legal, and illegal and unfair. Moral and rational law is good law. In the event of a dispute over the back-to-back payment terms, the people's court shall explore the true meaning of both parties to the dispute, and determine the nature and effectiveness of the back-to-back payment terms in strict accordance with the clear mandatory provisions of laws and administrative regulations on the basis of the principles of autonomy, good faith and so on. The reply of the Supreme People's Court on the validity of the terms of the agreement between large enterprises and small and medium-sized enterprises to pay by a third party as the premise of payment (Fa Shi [2024] No. 11) may be intended to solve the confusion and injustice caused by back-to-back payment terms, but inadvertently may bring confusion in legal interpretation and new injustice in judicial judgment of back-to-back payment terms.

Sheng Dian Observation... Wang Yongjing: The analysis and enlightenment of the case of losing the application for tax refund for gambling compensation.

1927 word, read about 5 minutes. Recently, Wang Mou lost the case against Shanghai Municipal Taxation Bureau and Qingpu District Bureau for tax refund 53.74 million yuan, which reduced the income fr...

Sheng Dian Observation, Wang Yongjing: The legal interest change, system conflict and realistic dilemma of the crime of non-declaration of tax-related behavior -- cut in from the two high tax-related judicial interpretation.

Whether it is necessary to convict and sentence the behavior of non-declaration and tax payment, there is room for discussion in the ethical, political and legal aspects. The amendment to the Criminal Law (VII) changed the crime of tax evasion to the crime of tax evasion. It only changed the crime, but did not substantially change the scope of legal protection of the criminal law of tax evasion-the order of honest declaration and taxation. The Supreme People's Court and the Supreme People's Procuratorate's "Regarding Handling Criminal Cases Endangering Tax Collection" The (I) provisions of Article 1, paragraph 2, item 1, are extremely harsh and ambiguous to define "non-declaration", in essence, it increases the legal interests protected by the criminal law norms of tax evasion-the conviction and sentencing of non-declaration. The crime of tax evasion is a statutory and administrative offence, and its conviction should be based on administrative basic law rather than criminal law, let alone judicial interpretation. The amendments to the Criminal Law (VII) criminalize non-declaration, and the provisions of Article 1, paragraph 2, of the Interpretation on Several Issues Concerning the Application of Law in Handling Criminal Cases Endangering Tax Collection and Administration all have varying degrees of institutional conflicts with the Tax Collection and Administration Law.

Sheng Dian Observation | Mao Peng: New Trends in Corporate Compliance from Typical Cases of Punishing Collusion in Bidding Crimes Published by the Supreme People's Procuratorate

1. Supreme Peoples Procuratorate Announces Typical Cases of Punishing Crime of Collusion in Bidding On November 3, 2023, the Supreme Peoples Procuratorate (hereinafter referred to as the Supreme Peo...

Sheng Dian Observation. Huang Ting: "Guangdong Province Property Management Regulations" 2023 revision points review.

The current "Guangdong Province Property Management Regulations" (hereinafter referred to as "Guangdong Province Property Management Regulations" 2009) was revised on November 28, ...

Sheng Dian Observation. Wang Yongjing: Credit, circulation and bills without cause and restrictions.

Abstract:This paper discusses the application of the principle of the non-cause of bills in modern economy and the complex relationship between it and credit and circulation. Through the detailed anal...