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.

The advertisements before online video playback are called Pre Roll Ads, which are played before the audience views the video content. Usually presented in the form of short videos, advertisers pay video platforms to display their advertisements before the audience watches the video. Viewers need to watch the complete advertisement or wait for a few seconds before skipping the advertisement, which provides a source of advertising revenue for video operation platforms and content creators.

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.

Mr. Zhang is a senior executive of a large private enterprise and a Chinese tax resident. He has a "pearl in his hand" named Xiao Zhang, who is 21 years old and currently studying at a university in Canada. After graduation, he plans to settle in Canada. After discussing with his wife, Mr. Zhang plans to transfer his bank deposit to his only daughter. After multiple considerations, Mr. Zhang has decided to pass on the bank deposit to his daughter through an insurance trust. But the beneficiaries of this insurance benefit trust involve Canadian tax residents, so there will be more factors to consider when designing. This article will combine cases to sort out the elements that need to be considered in the design of cross-border insurance fund trusts. It should be emphasized that the "cross-border insurance benefit trust" referred to in this article specifically refers to insurance benefit trusts where the beneficiaries of the trust are overseas tax residents.

Recently, an unlined black Rottweiler dog suddenly attacked and bit a two year old girl in Chongzhou City, Sichuan, causing more than 20 wounds on her body. She is still unconscious to this day. The owner of the black Rottweiler, Tang, has been criminally detained by Chongzhou police in accordance with the law.

According to Chinese laws and regulations, compensation for lost work expenses refers to the losses incurred by the victim during the treatment period. If the victim has a fixed income, the cost of work delay shall be calculated based on the actual reduced income per day.