At the time of its establishment, Company A had a registered capital of 60 million, including nine shareholders, Company B (holding 20% of the shares) and Company C (holding 10% of the shares). Before the establishment of Company A, nine shareholders fully contributed 60 million yuan of registered capital through external parties, and immediately transferred the registered capital back to the external parties after its establishment. Afterwards, Company C entered bankruptcy liquidation proceedings, and 10% of the equity of Company A under its name was ruled by the court to belong to the buyer, Company D. After acquiring the equity, Company D filed a lawsuit with the Minhang District Court in Shanghai, demanding that Company B return its investment of 6 million yuan to Company A. The Minhang District Court in Shanghai ruled that only honest shareholders can claim that shareholders who have withdrawn their capital can return their capital, and rejected D Company's lawsuit request. D Company appealed and the Shanghai First Intermediate People's Court revised its judgment to support D Company's lawsuit request. Case excerpt from (2021) Hu 01 Min Zhong No. 14513.

The recent verdict of the "first nationwide competition case involving encyclopedia entry data" (hereinafter referred to as "this case") has attracted widespread attention in the industry. The case ended with BD Baike winning the lawsuit and ZJ Jump's HD Baike (referred to as "Yi Baike" in the judgment) being awarded a compensation of 8 million yuan, setting a benchmark for the legal protection of platform data collections.

On April 30, 2025, the "Private Economy Promotion Law" was officially released and implemented on May 20, 2025. The promulgation of this law has brought unprecedented development opportunities and guarantees for private enterprises, and injected strong impetus into the high-quality development of the private economy.

When humans first broke free from the constraints of gravity, flight became the ultimate romance engraved in their genes. In the tourism industry, low altitude tourism is restructuring the traditional sightseeing mode. Low altitude tourism, as an emerging form of tourism, provides unique viewing experiences through low altitude aircraft such as helicopters, hot air balloons, and gliders, but it also comes with certain risks. This article analyzes the responsibility of operators, tourists, coaches and other entities when tourists are injured during low altitude tourism using paragliders.

On April 30, 2025, the "Private Economy Promotion Law" was officially released and implemented on May 20, 2025. The promulgation of this law has brought unprecedented development opportunities and guarantees for private enterprises, and injected strong impetus into the high-quality development of the private economy.

We all know that the law does not protect those who sleep on their rights. In civil litigation, a statute of limitations system has been established to encourage and urge rights holders to actively exercise their rights. In administrative litigation, there is also a similar concept called the statute of limitations for filing a lawsuit. The statute of limitations is a proprietary term for administrative litigation, and the purpose of establishing a statute of limitations is to urge administrative counterparties to exercise their rights as soon as possible, improve the efficiency of administrative law enforcement, and maintain administrative management order.

On April 30, 2025, the Private Economy Promotion Law was officially released and implemented on May 20, 2025. The promulgation of this law has brought unprecedented development opportunities and guarantees for private enterprises, and injected strong impetus into the high-quality development of the private economy.

Drone performance is a product of the integration of technology and art. As an emerging form of artistic expression, it has become an important form of urban cultural display and a focus of attracting audience attention with its colorful and creative aerial images. However, behind this dazzling display, the multiple responsible parties involved in drone performances, including operators, organizers, technology providers, regulatory authorities, and many complex legal issues, need to be given sufficient attention. This article combines typical cases and relevant laws and regulations in recent years to systematically sort out the legal responsibilities involved in drone performances.

After receiving the "Notice of Confirmed Falsification", the tax authorities will require enterprises to submit transaction information with upstream enterprises in accordance with the law, verify the authenticity of the transactions, and impose corresponding penalties on downstream enterprises. Even the slightest punishment requires enterprises to pay value-added tax and surcharges (except for overdue collection periods). If in the tax inspection, the tax authorities believe that the downstream acceptance of false information is suspected of criminal responsibility, they will transfer it to the public security organs for handling. In practice, many downstream enterprises believe that there are real transactions between themselves and upstream enterprises, and it is unfair to pay value-added tax and surcharges. However, from the current tax related documents and tax processing practices, it is difficult to avoid paying value-added tax and surcharges. However, in a recent case of this type, the Shanghai Railway Court used a "penetrative review" method to involve the tax authority that issued the "confirmed false issuance notice" in the lawsuit. In the end, downstream enterprises and tax authorities reached a settlement in the lawsuit, avoiding the need for supplementary payment of value-added tax and surcharges. This is the first case in China, and we take this opportunity to analyze and explore the handling of such cases together.