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The 6th China Tax Lawyers, Tax Agents and Tax Law Graduate Students Summer Academy(2019)

Nov. 17, 2023, 2:07 p.m.
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From August 25, 2019 to August 29, 2019, the "The 6th China Tax Lawyers, Tax Agents and Tax Law Graduate Students Summer Academy(2019)" was held in the East Conference Hall of Beijing Convention Center. The "Summer Academy" is co-sponsored by All China Lawyers Association, China Association of Certified Tax Agents and China University of Political Science and Law. It is organized by Hwuason Law Firm and Huashui Tax Agents Firm and assisted by Huashui College. Since its inception in 2014, the "Summer Academy" has positioned the training of tax lawyers and tax agents as "tax law experts" tax-related professional service personnel. The two intermediary forces of lawyers and tax agents can give full play to their respective advantages and resources, and jointly build a "new era" tax law professional community through organizational integration, business cooperation, training and exchange, so as to better serve the national strategy of comprehensively deepening reform, comprehensively governing the country according to law and comprehensively opening up.

Picture: Opening Ceremony

From 8:30 to 9:00 a.m. on August 25, the sixth "Summer Academy" held a grand opening ceremony. The opening ceremony was presided over by Mr. Liu Tianyong, Director of Finance and Taxation Law Committee of the National Lawyers Association and Director of Hwuason Law Firm, while Mr. Han Xiutao, Secretary General of the All-China Lawyers Association, Mr. Zhang Shuxue, Vice President and Secretary General of the Association of Registered Taxation Technicians of China, and Prof. Shi Zhengwen, Vice President of China Finance and Taxation Law Association and Director of the Finance and Taxation Law Research Center of the China University of Political Science and Law, were present to deliver speeches respectively.

Picture: Speech by Mr. Han Xiutao

Secretary General Han Xiutao said in his speech that the summer academy has been successfully held for five consecutive sessions and has trained more than 1,000 reserve forces with both tax and legal expertise, which has been compared to the "Whampoa Military Academy" for tax lawyers, laying a solid foundation of talents for tax-related legal services. The summer academy has always been adhering to the purpose of enhancing the tax-related professional service capacity of lawyers and tax accountants, and has been continuously increasing its cultivation efforts. He hoped that under the guidance of tax law experts and tax policy makers, the participants of the current summer academy would have a better understanding of tax-related legal services. Secretary General Han believed that, under the background of national fiscal and tax system reform, lawyers need to participate in the field of fiscal and tax services more deeply, the competitiveness of lawyers in the future is not only the competitiveness of legal professional services, but also a kind of comprehensive competitiveness, and the tax lawyers should strengthen the cooperation and communication with tax accountants, so as to promote the synergistic development of the two professions. He finally pointed out that the success of the previous summer academies could not be separated from the favorable environment of the rule of law in taxation and the reform of the fiscal system, and the unremitting efforts of the contractor, Hwuason Law Firm, and hoped that in the future the summer academy would continue to be a platform for the exchange and cooperation between the two professions, and to provide professional support for the promotion of the rule of law in taxation in China.

Picture: Speech by Mr. Zhang Shuxue, Vice President and Secretary General of the CPC Central Committee

Mr. Zhang Shuxue, Vice President and Secretary General, pointed out in his speech that since the Third Plenary Session of the 18th Central Committee was held, the CPC Central Committee has made a series of decisions and deployments on deepening the reform of the fiscal and taxation system and comprehensively ruling the country according to law, proposing that finance is the foundation and pillar of national governance, implementing the principle of tax law, accelerating the establishment of a modern tax and financial system, and comprehensively advancing the ruling of the country according to law, which brings significant opportunities for the development of tax-related professional services such as tax lawyers and tax accountants. This has brought significant opportunities for the development of tax-related professional services such as tax lawyers and tax accountants. Specialization is the trend of the development of the tax-related service industry nowadays, and the reform of the national fiscal and taxation system has put forward higher requirements for the transformation and upgrading of tax-related professional services. The tax-related service industry is bound to establish the concept of the rule of law and the market concept in the process of development, and carry out the innovation of organizational forms and business products on the premise of providing services in accordance with the law and oriented by the needs of customers. The previous five summer academies have trained and delivered more than 1,000 backbone talents of tax-related professional services and reserve talents of tax law to 32 provinces, municipalities and autonomous regions across the country, which have become the backbone of tax-related professional service organizations around the country, and powerfully upgraded the practicing standards of tax lawyers and tax accountants. The organizer, Hwuason, is the glue for the two industries to continuously maintain positive interaction, and has set up a good interactive platform for the exchange and cooperation of the two tax-related industries. We hope that the participants will study well in the next five days and contribute to the tax civilization and social progress of our country.

Figure: Prof. Shi Zhengwen's Speech

In his speech, Prof. Shi Zhengwen believed that the National Lawyers Association and the China Taxation Association are the highest industry management organizations for lawyers and tax accountants, and the China University of Political Science and Law is also the highest institution for law education, and the positioning of the Summer Academy is to cultivate future leading talents in tax-related services. The enthusiasm and vision of the majority of participants for tax-related services are the inexhaustible driving force for the industry to go farther and fly higher in the future. The new era is an era of coexistence of opportunities and challenges. At present, the reform of the national fiscal and taxation system is developing in depth, and taxation is the foundation and pillar of national governance, whether it is the reform of "tax reduction and fee reduction", the reform of direct taxation, the reform of the levy and administration, and the change of the concept of tax administration, all of them are unprecedented, and the legislation of taxation is unprecedented, and the implementation of the principle of tax law has already The implementation of the principle of tax law has entered the most critical moment. A series of reforms and legislation have provided a broad space for the development of tax-related services. Participants should have a sense of mission to manage finances, govern the country and take up responsibilities for the people, and a sense of reverence that taxes are bigger than the sky, and the key to how to meet such opportunities and challenges is to continuously enrich and update themselves.

On the morning of August 25, Prof. Shi Zhengwen, Director of the Research Center of Finance and Taxation Law of China University of Political Science and Law, gave an in-depth explanation on the topic of "Discussion on Hot Legislative Issues of Revision of Tax Levy Control Law". He first sorted out the revision process of the Tax Administration Law, and argued that the Draft Revision of the Tax Administration Law is expected to be submitted to the National People's Congress (NPC) for preliminary examination at the end of 2019 and passed in 2020. He pointed out that the fundamental goal of the revision of the Tax Administration Law is to establish a modern tax collection and administration system, and he also commented on such hot issues as the legislative structure of the Tax Administration Law, tax preferences, the establishment of a prior ruling system and a tax assessment system, the improvement of the limitation system for the exercise of taxing power, the system of tax interest and late payment, the system of tax penalties, the abolition of the system of tax relief for the payment of tax in advance, and the modern tax agency system and proposed relevant amendments.

Picture: Director Zhang Bin's Lecture

In the afternoon of August 25, Zhang Bin, director and researcher of Taxation Research Office of Institute of Financial and Economic Strategies of Chinese Academy of Social Sciences, gave a lecture on the topic of "Frontier Issues of Tax Reform in the New Era". He firstly introduced the overall requirements of the Third Plenary Session of the 18th Central Committee of the CPC on tax reform, namely, stabilizing the tax burden, optimizing the structure and realizing social fairness under the premise of implementing the principle of tax law, further improving the local tax system, gradually increasing the proportion of direct tax, standardizing the management of tax preferential policies and improving the system of tax collection and management. Regarding the current "tax and fee reduction" reform, Director Zhang also introduced the evolution of the tax and fee reduction policy since 2008, as well as the current situation, and the meeting of the Political Bureau of the Central Committee on July 30, 2019 re-emphasized the need to continue to implement the detailed policy of tax and fee reduction. Finally, he focused on explaining and analyzing the direction of China's medium- and long-term tax system optimization, including: increasing the proportion of direct taxes, in-depth reform of corporate income tax and personal income tax; further optimizing the value-added tax (VAT) system; promoting the reform of the social security contribution system; and reshaping the government's tax system system on the basis of universal fee reduction.

Picture: Mr. Hongwei Xia's lecture

In the afternoon of August 26, Mr. Hongwei Xia, Senior Manager of Taxation Department of Ernst & Young (China) Enterprise Consulting Co., Ltd. gave a special lecture on "Hot and Difficult Issues in the Application of the New Individual Income Tax Law". First, he explained the nine major changes in the new tax law and supporting documents, including the introduction of the comprehensive income tax rate, widening the extreme range of the business income tax rate, the implementation of the cumulative withholding and prepayment system, the improvement of the annual remittance system, and the increase in the deduction of special surcharges, etc. Then he explained the new tax law and the new tax law. Then he explained the personal tax law and related tax agreements on the division of tax obligations, the method of calculating the amount of income from wages and salaries of individuals without residence, the two-way declaration system that closely combines withholding at source and self-declaration, and the related transactions in the administration of foreign income of tax residents. Finally, he analyzed the typical tax issues involved in equity incentives with practical cases.

On August 26th, from 6:30-9:30pm, a special salon titled "Frontier of Tax Dispute Agency Practice" was held, with Liu Tianyong, Director of Finance and Taxation Law Committee of the National Lawyers Association and Director of Beijing Hwuason Law Firm, as the moderator. Mr. Tong Pengfang, Deputy Director and Secretary General of the Finance and Taxation Law Committee of the National Lawyers Association, shared his expertise on the topic of "Practical Application of Substantive Taxation Principle in Tax Disputes", which introduced the embodiment of the principle of substantive taxation in China's tax law and how to apply it in practice. Ms. Zhang Qian from Beijing Hwuason Law Firm shared her expertise on the topic of "Defensive Cases of False Openings of Renewable Resource Recycling Enterprises", focusing on the defense strategy of false openings of renewable resource recycling enterprises and the reasons why the companies were caught in false openings, and gave specific suggestions on the tax risk management of the enterprises and the response to the tax audits. Mr. Yi Ming, a lawyer from Beijing Deheng Law Firm, shared his views on the topic of "Latest Development Trend of Tax Administrative Litigation", which clearly showed the development trend of tax administrative litigation in recent years, as well as the number of tax administrative cases in each region through charts and graphs. Mr. Xu Shangfeng, a lawyer from Shanghai Jintiancheng Law Firm, shared his views on the topic of "Discussion on Practical Issues of Representation in Tax Re-examination Cases", and combined with actual cases, he introduced the procedures and precautions for representation in tax re-examination cases.

Picture: Dr. Wu Xiaoqiang's lecture

On the morning of August 27, Dr. Wu Xiaoqiang, a cadre of Jiangsu Provincial Taxation Bureau of State Administration of Taxation and a doctor of management science, gave a lecture on "Tax Policies and Practical Cases of Mergers and Acquisitions and Restructuring of Enterprises". Dr. Wu used a case as an introduction to discuss whether the construction of a partnership shareholding platform can use special tax treatment. He firstly introduced the principles and framework of M&A and restructuring tax policy, and believed that the tax policy of M&A and restructuring must adhere to a series of tax law principles such as tax neutrality, economic substance, tax fairness, substance over form, and tax law, and build a framework within the scope of enterprise income tax, value-added tax, land value-added tax, deed tax, and stamp duty; and then he explained the major taxes within the above framework, especially the enterprise income tax and land value-added tax, deed tax, and stamp duty. Then he explained the major taxes within the above framework, especially analyzing the corporate income tax and value-added tax (VAT), focusing on the general and special tax treatment in corporate income tax, and the non-taxation of VAT in merger and acquisition reorganization.

Picture: Mr. Ni Yongjun's lecture

In the afternoon of August 27, Mr. Ni Yongjun, deputy director of the Finance and Taxation Law Committee of the National Lawyers Association and partner of Zhonglun Law Firm, gave a lecture on the topic of "Taxation Difficulties and Practices of Foreign-Invested Enterprises". Mr. Ni believes that tax-related services for foreign-invested enterprises run through the entire process of investment entry, operation and exit. Firstly, the investment entry link is divided into direct investment and indirect investment, and indirect investment is better than direct investment in terms of tax burden to meet the condition of "beneficial owner", and the main role of tax consultant in this link is to design the investment structure, review and modify the investment agreement, and negotiate with the government for preferential policies; secondly, the link of the operation period is mainly related to the issues of mergers and acquisitions and reorganization. Secondly, during the operation period, which mainly involves mergers and acquisitions (M&A) and reorganization, tax consultants can play a role in designing the M&A and reorganization structure, filing tax returns for special matters, reviewing and amending the tax terms and conditions, and negotiating with the tax bureau on behalf of the enterprise; and lastly, in the case of exit, which is mainly related to the tax clearance and deregistration of a company, the tax consultant can provide advice on designing the exit path, and communicating with the tax bureau on behalf of the enterprise, and implement the advice.

Pictured: Li Hua, Senior Tax Director of Microsoft Greater China

On the morning of August 28, Li Hua, Senior Tax Director of Microsoft Greater China, gave a special lecture on the topic of "Tax Management Practices in Digital Economy". She firstly introduced the global digital economy taxation environment and the common business models of digital economy: social networks, search engines, intermediary business platforms, online content creators, e-commerce retailers, digital software, etc.; then she explained the global digital economy taxation environment and international progress, as well as the tax impacts of reforms on Chinese enterprises and the solutions to deal with them; lastly, Director Li Hua believed that digital business activities taxed in a new way long-term solutions are mainly, first, marketing intangibles, allocating part of the marketing profits to the market country without considering the ownership of marketing intellectual property rights; second, the minimum tax, also known as the minimum tax under the anti-base erosion measures, which mainly involves the features of eliminating incentives, avoiding the degree of market linkage, and responding to the problem of insufficient taxation of multinational companies by supporting BEPS measures.

Picture: Prof. Yang Xiaoqiang's lecture

In the afternoon of August 28, Professor Yang Xiaoqiang of Law School of Sun Yat-sen University gave a lecture on the topic of "VAT input tax credit and its deduction". Regarding the conditions for granting input tax credit, Prof. Yang Xiaoqiang believed that the following conditions need to be met: (1) the amount claimed for deduction must have been properly collected by another VAT payer and related to taxable imports or purchases; (2) the give-and-take of the VAT that has been collected must have been effected on the taxpayer claiming input tax credit; (3) the give-and-take must have been obtained based on commercial purposes; (4) the give-and-take must have been normally the accounting period in which the credit is claimed; (5) the taxpayer claiming the input tax credit must have good documentary evidence of the payment in support of the credit claim; and (6) the payment obtained is not an input tax credit that is restricted from being deducted by statute. In addition, he focused on the need for payments to be based on a business purpose, e.g., Australia's GST Act defines "business" as "a single activity or a series of activities" in Sections 9-20. Finally, Prof. Yang analyzed and explained with two practical cases.

On August 28th, from 6:00pm to 9:00pm, a special salon titled "Enterprise Tax Risk Prevention" was held, hosted by Mr. Wei Zhibiao, Deputy Director of the Committee of Finance and Taxation Law of Beijing Lawyers Association. JI Feng, Senior Manager of Tax and Law of Deloitte China and former cadre of the International Department of the General Administration of Taxation, made a professional sharing on the topic of "Practices of Going Out Enterprises Managing Tax Risks by Using Tax Agreements", and he introduced that "Going Out" enterprises reflect the tax problems of the host country, mainly manifested as: the poor stability of the tax system, the inefficiency of the levy and administration, and the complexity of the judicial procedures. Afterwards, Cai Jingfeng, a partner lawyer of Beijing Longan (Shenzhen) Law Firm, shared his views on the topic of "Tax Risk Prevention Practice of Enterprise Invoice". Beijing Hwuason (Shenzhen) Law Firm lawyer Qiang Sweetie spoke on the topic of "Tax Risk Management Practices for Export Tax Refund Enterprises", which unfolded in three aspects, namely, overview of current export tax refund levy and management environment, types of export tax refund tax-related cases and common risk points, and suggestions on legal risk management of export tax refund (exemption) tax-related matters.

In the morning of August 29, financial tax experts gave a lecture on the topic of Tax Risk Management Practices of Financial Enterprises. He focused on analyzing the risk problems of the financial industry in VAT and EIT and gave suggestions. In terms of VAT, six major aspects were introduced, including VAT summary management, basic policy regulations of financial industry, tax risk of output tax accounting, tax risk of input tax deduction, tax risk of enjoying tax preferences, and VAT tax risk of asset management products. In terms of income tax, it explained the different types of enterprise income tax paid by the banking industry, possible tax risks on income, tax risks on pre-tax deductions, possible tax risks on tax incentives, tax risks on deduction of reserves in the financial industry, and other tax risks.

Picture: Director Liang Hongxing giving a lecture

In the afternoon of August 29, Mr. Liang Hongxing, Director of International Taxation Office of Taxation Sea Red Star, gave a lecture on the topic of "Belt and Road International Engineering Tax Compliance and Planning Practice". He firstly explained the current situation of "going out" enterprises facing financing difficulties, fierce competition, profit dilution, shortage of international talents and challenges of overseas tax environment; then he focused on the EPC model of international engineering (i.e., the owner selects only one general contractor, who undertakes the design, procurement, construction, commissioning and delivery of the construction project according to the requirements of the contract), Then, it focuses on the international engineering EPC mode (i.e. the owner only selects a general contractor, and the general contractor undertakes the design, procurement, construction and commissioning of the construction project according to the requirements of the contract, and delivers the project management mode of the project), and interprets the tax management problems, firstly, the tax should be paid in different countries and types of taxes; and secondly, it is necessary to be formally compliant, which means that the contract, the payment, and the bills and certificates should be corresponded. Finally, it also analyzed the permanent equipment China export tax rebate and customs supervision mode and foreign trade enterprises export tax rebate accounting treatment and other issues.

At 4:00 p.m. on August 29, the course of "The Sixth China Summer Academy for Tax Lawyers, Tax Accountants and Graduate Students of Tax Law (2019)" ended successfully, followed by a short closing ceremony, with attorney Liu Tianyong, director of the Professional Committee of Finance and Tax Law of the National Lawyers' Association, acting as the moderator, and the directors of the Education and Training Department of the China Association of Registered Taxation Technologists Guan Yingjun, Director of the Education and Training Department of China Association of Registered Tax Practitioners, and Professor Shi Zhengwen, Director of the Research Center for Fiscal and Tax Law of China University of Political Science and Law, attended and delivered speeches respectively.

Pictured: Closing Ceremony

Director Liu Tianyong, in his presiding speech, put forward three major value concepts that the Summer Academy has been upholding: first, focusing on professional enhancement and cultivating reserve talents. Most of the trainees who went out from the Summer Academy have become the backbone of tax law professional services in various places, and are playing an active role in optimizing the relationship between taxpayers and taxpayers, improving tax compliance of enterprises, and implementing the strategy of ruling taxes and the country according to the law in an all-round way; the second one is to advocate cross-border cooperation and promote the integration of the industry. By holding the Summer Academy to promote the business complementarity and strategic cooperation between the two major tax law professional service intermediaries, it gives full play to its role in the process of comprehensively deepening the reform and comprehensively ruling the country according to law; Thirdly, it is to promote the rule of law in taxation and realize the social progress. 6 sessions of the Summer Academy accelerated the formation of the professional community of China's tax law and it can promote the civilization of taxation and the progress of the society. Director Liu concluded that, on the occasion of the 70th anniversary of the founding of New China, China's socio-economic development has entered a new era in a comprehensive manner, and the tax reform and tax legislation currently being vigorously promoted are full of challenges and opportunities, and he hoped that all the trainees, while applying the new knowledge and experience to their work, would actively pass on the value concepts of the summer academy to push forward the development of tax-related services in various places and contribute to the rule of law in taxation in various places. Mr. Wang

Mr. Guan Yingjun, Director of Training Department of China Association of Registered Taxation Technicians (CARTT), delivered a speech, in which he congratulated all the participants on the successful completion of their studies, knowledge gained and friendship enhanced, and on behalf of CARTT, expressed his heartfelt thanks to the National Lawyers Association of China (NLAC), China University of Political Science and Law (CUPL), and the organizer, Hwuason, for their hard work and dedication. Director Guan believed that the Summer Academy has become a cradle for training excellent tax lawyers, tax accountants and tax law researchers, and has delivered a large number of high-quality tax talents to the society, and is the Whampoa Military Academy of tax law academia. Finally, I wish all the participants a safe journey home and a successful career.

Prof. Shi Zhengwen, Director of Tax Law Research Center of China University of Political Science and Law, delivered an enthusiastic speech and put forward his earnest hope and wishes to all the students. With the title of "Being a Tax Agent in the New Era of Wealth Management, Ruling the Country and Serving the People", Prof. Shi Zhengwen encouraged the students to set up ambitious goals, broaden their horizons, be enterprising, and aspire to "ruling the country and leveling the world" with their knowledge of finance and tax laws. At the same time, he pointed out that the key to be a tax agent in the new era of "managing the country, ruling the country and serving the people" lies in continuous learning, updating the cognition, and applying what one learns in practice. Finally, Prof. Shi Zhengwen thanked the organizers and contractors for their hard work and wished the students a bright future.

Since the Summer Academy was held in 2014, it has been successfully organized for six sessions, with increasing social attention, participation and influence, and has developed into a business card for China's new type of tax-related professional service talent training. These six years are also the six years of the most rapid development of China's tax lawyers, with a large number of young outstanding lawyers joining the tax lawyer industry; at the same time, the Summer Academy advocates the new concept of tax-related services, which is increasingly recognized by more and more tax accountants, certified public accountants, corporate finance and tax managers, tax bureau cadres, etc. The successful organization of this Summer Academy will definitely contribute to the success of China's tax lawyers and the training of tax-related professionals. The successful organization of the Summer Academy will surely have far-reaching impact on the development of China's tax lawyers and tax accountants, and will also play a positive role in the prosperity of the theoretical and practical research on national finance and tax law.

Copyright@2019 Aequity.ALL rights reserved京CP备17073992号-1

Copyright@2019 Aequity.ALL rights reserved京CP备17073992号-1