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The 1st China Tax Lawyers and Tax Law Graduate Students Summer Academy(2014)

Nov. 23, 2023, 6:18 p.m.

From July 14th to July 18th, 2014, "The 1st China Tax Lawyers and Tax Law Graduate Students Summer Academy(2014)" was held in China University of Political Science and Law, hosted by the Professional Committee of Finance and Taxation Law of All-China Lawyers' Association and the School of Civil, Commercial and Economic Law of China University of Political Science and Law, and organized by the Research Center of Finance and Taxation Law of China University of Political Science and Law, and Hwuason Law Firm. This Summer Academy received wide response from provincial and municipal law associations, law firms, lawyers, tax law graduate students, cadres of tax authorities, enterprise tax managers, etc. After careful examination by the host and organizer, 180 people were finally admitted, among whom 120 were lawyers, 60 were tax law graduate students, cadres of tax bureaus, and 60 were enterprise tax personnel. There are 120 lawyers, 60 tax law students, tax bureau cadres, enterprise tax managers and other organizations and people. This is the first time that tax lawyers, tax law graduate students, tax cadres, tax managers, tax law scholars and other tax law people come together to learn knowledge, improve theories, discuss problems, share experiences, motivate each other and plan for the future! The successful convening of this year's Summer Academy will play a significant role in reaching a consensus on the development of China's tax lawyers and promoting the formation of a domestic tax law community.

Pictured: Zhou Yansheng, Secretary-General of the All-China Lawyers' Association, delivering a speech

At 8:30 a.m. on July 14, the "Summer Academy" held a grand opening ceremony. Mr. Liu Tianyong, Director of Hwuason Law Firm and Deputy Director of the Professional Committee on Finance and Taxation Law of the National Lawyers Association, was entrusted by the National Lawyers Association to act as the host, while Mr. Zhou Yansheng, Secretary General of the All-China Lawyers Association, Mr. Li Linjun, Vice-President and Secretary General of the China Association of Registered Taxation Technicians and Director General of the Department of Levy and Management of the former State Administration of Taxation (SAT), Mr. Jin Wanjun, Vice-Director of the Department of Policy and Regulations of the SAT, and Prof. Shi Zhengwen, Director of the Center of Research on Fiscal and Taxation Law of the China University of Political Science and Law, and doctoral supervisor, attended the opening ceremony and delivered speeches.

In the next five days, experts and scholars from the top tax lawyers, famous universities and tax authorities in China will give lectures on ten major topics, such as tax risk control of mergers and acquisitions, tax dispute resolution and international tax agreements.

Figure: Speech by Li Linjun, Vice President and Secretary General of the China Association of Registered Taxation Technicians

At 9:30 a.m. on July 14, Mr. Li Linjun, Director of the Department of Taxation, gave a wonderful lecture on "Reform of Tax Administration and Revision of Taxation Administration Law", combining his personal experience of participating in "Taxation Administration Law". He introduced the background of the reform of the Tax Administration Law and the international advanced concepts and experiences, and put forward the ideas of establishing the concept of promoting compliance, practicing tax risk management and strengthening the means of information support. Then, in terms of improving the tax collection and administration model, he proposed that the basic procedures of collection and administration should be established on the premise of clarifying the rights and obligations of both the collectors and the taxpayers, the classified, hierarchical and professional management oriented by risk management should be implemented, the law enforcement and supervision mechanism focusing on restraining the power and implementing the responsibility should be improved, and the tax collection and administration system based on the Taxation Collection and Administration Law should be perfected.From 10:30-12:00, Deputy Director Jin Wanjun delivered a speech on the theme of "The Current Reform of Taxation and Frontier Issues of Taxation Enforcement". The Deputy Director General Jin Wanjun made an in-depth analysis on the topic of "Current Tax Reform and Frontier Issues of Tax Law Enforcement", focusing on the hot issues in China's tax legislation and law enforcement, such as "Camp Reform" and real estate tax.

Pictured: Liu Tianyong, Director of Hwuason Law Firm, moderated and made a speech

In the afternoon of July 14th, Mr. Liu Tianyong gave a lecture on "Case Analysis of Tax Risk Control in M&A Reorganization", in which he firstly introduced the basic tax policies and the latest legislative developments in China's M&A reorganization and then analyzed in detail the six major tax risks that need to be prevented in M&A reorganization - historical legacy tax issues, M&A reorganization and tax risk control. He firstly introduced the basic tax policy and the latest legislative development in China, and then analyzed in detail the six major tax risks to be prevented in M&A and reorganization - historical legacy tax problems, unreasonable M&A and reorganization structure, lack of tax planning for M&A and reorganization transactions, non-compliance of special tax treatment, and tax adjustments of indirect equity transfers, and then analyzed the three major steps to control the tax risks of M&A and reorganization in an informative way based on many years of practical experience. The first step is to carry out tax due diligence before M&A restructuring, and he suggests controlling potential tax risks by setting up protective clauses in the acquisition agreement; the second step is to plan M&A restructuring structure and transaction methods, and in the context of increasingly frequent anti-tax avoidance investigations, retaining the necessary commercial reasonableness of an intermediate holding company has become a must-attention for cross-border restructuring of enterprises. The third step is to enhance the level of tax risk management in M&A reorganization. All parties of M&A reorganization should declare tax in time according to the tax law, provide material explanation of special tax treatment, etc., in order to improve tax compliance and prevent unnecessary tax risks. Finally, Liu Tianyong analyzed the administrative and criminal liabilities of M&A restructuring, and gave the relief ways to safeguard the legal rights and interests from the perspective of lawyers.

On the morning of July 15, Associate Professor Cai Chang from Taxation School of Central University of Finance and Economics gave a lecture on "Core Technology and Practical Cases of Domestic Tax Planning". He first explained in detail the concept of "tax planning", legality, goal setting, and the difference and connection with tax evasion and tax avoidance, and emphasized that taxpayers must plan and arrange for strategic operation, investment and financial activities and tax-related matters in advance through legal means, so as to achieve the goals of tax saving, tax deferral, and tax risk reduction. After that, Prof. Cai Chang will give a practical introduction to the topic. After that, Prof. Cai Chang presented 16 tax planning tricks with great practical significance, and specifically analyzed the methods of maximizing tax profits. Then Cai Chang guided everyone to think about how to carry out tax planning and reduce corporate tax burden in the process of investment, sales and equity transfer through a large number of cases and data.

Figure: Speech by Prof. Shi Zhengwen of the China University of Political Science and Law

In the afternoon of July 15, Prof. Shi Zhengwen, Director of the Research Center of Finance and Taxation Law of China University of Political Science and Law and Doctoral Supervisor, gave a lecture with the theme of in-depth analysis of recent tax law cases, in which Prof. Shi deeply analyzed two gold standard tax law cases in recent years. The first case is a tax-related case of equity transfer of a coal mining company in Youyi, Shanxi Province, which focuses on the determination of the nature of the transfer behavior, i.e. whether it belongs to the "transfer of assets" or "transfer of equity", and whether the tax authorities have the right to make such a characterization, which was also heatedly discussed by the students. The students also had a heated discussion. The second case is the restructuring and reorganization tax-related case of Luoyang Pleco Bioengineering Co. This case is an equity transaction in terms of legal form, but it is an investment behavior in terms of economic substance. According to the principle of taxation of substance over form, this case should be taxed according to the income from property transfer.

In the morning of July 16th, Mr. Wang Jiaben from Beijing Tianchi Hongfan Law Firm systematically explained "Administrative and Legal Remedies for Tax Disputes". The course centered on the content of tax disputes and the application of the law, combined with his own practical experience, to explain to the participants in depth the tax administrative reconsideration and litigation procedures should focus on the issue. He pointed out that tax lawyers should focus on four aspects, namely, legal basis, law enforcement subject, inspection procedure and factual determination, especially on the legality and reasonableness of normative documents and the collection of evidence in administrative litigation. In terms of factual determination, it is important to focus on the three core aspects of tax, late payment and specific administrative penalties.

In the afternoon of July 16, Mr. Dong Gang from King & Wood Mallesons gave a special lecture on the topic of "Common Tax Issues of Non-Resident Enterprises". First of all, he introduced the basic issues of non-resident taxation, such as the criteria for distinguishing resident enterprises from non-resident enterprises, the application of tax treaty preferences and withholding methods. Then, he analyzed the tax rates, time limit for payment, place of payment, tax incentives and other concerns of several common tax-related incomes of non-resident enterprises, such as dividends, bonuses, interests, rents, royalties, etc., and focused on comparing the differences between royalties and service incomes. Finally, he focused on explaining the relevant provisions of Guo Shui Han [2009] No. 698 on the direct or indirect transfer of equity interests in Chinese resident enterprises (excluding buying and selling the shares of Chinese resident enterprises in the public securities market) by non-resident enterprises, and analyzed the relevant cases of indirect equity transfer, such as "Walmart's Acquisition of Hao Yueto".

In the morning of July 17, Mr. Yang Houlu from Junhe Law Firm gave a wonderful lecture on "Principles and Application of Tax Treaties" to the participants. He explained in detail the principles of interpretation of tax treaties and analyzed the detailed provisions of the Agreement between the Government of the Republic of Singapore and the Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, pointing out the problems that should be paid attention to in the application of tax treaties.

In the afternoon of July 17, Mr. Ni Yongjun from Zhonglun Law Firm gave a speech on "Tax Planning and Compliance Issues of Chinese Enterprises Going Global". After analyzing the basic overview of the current Chinese enterprises "going out", he talked about the double taxation, controlled foreign enterprises, capital weakening and other basic issues involved in offshore investment tax, and focused on the analysis and introduction of offshore investment tax planning and its common skills. Mr. Ni divided "going out" into investment stage, operation stage and exit stage, among which, the investment stage mainly involves the selection of legal entity for outbound investment, holding company planning, effective use of tax agreements, financing arrangements and intangible assets arrangements for tax planning; the operation stage mainly involves supply chain management, profit repatriation arrangements. The operational stage mainly involves supply chain management and profit repatriation.

In the morning of July 18th, Mr. Cao Fuli, a lawyer from Zoneda Law Firm, gave a lecture on "International Tax Planning and International Anti-Tax Avoidance Dynamics". Mr. Cao firstly introduced to the participants the typical global tax planning plan of a famous international company, and then explained the principles that should be followed in tax planning, i.e., not violating the applicable laws, reducing the global tax amount and postponing the time of tax payment. Secondly, he explained the principles that tax planning should follow, i.e. not violating the applicable laws, reducing the global tax amount and postponing the tax payment time, and then analyzed and introduced the common tax planning methods, such as cost sharing, transfer pricing, capital weakening, and the use of compound tools. Finally, Mr. Cao introduced the current anti-avoidance developments in the international arena, including the Multilateral Convention on Mutual Assistance in Tax Administration and the OECD's BEPS action plan.

In the afternoon of July 18, Prof. Zhu Yansheng, Vice Dean of Xiamen University School of Law and Deputy Director of Xiamen University Center for International and Comparative Taxation, gave a wonderful speech on the topic of "Determination of Permanent Establishment in Tax Agreements", in which he firstly analyzed the concept of a permanent establishment, and further analyzed the constituent elements of a permanent establishment, and then combined the relevant laws and provisions of tax agreements with those of foreign countries. He also analyzed and explained in detail the recognition of premises-type permanent establishment, engineering-type permanent establishment and agency-type permanent establishment in the light of relevant domestic and foreign laws, provisions of tax treaties and classic foreign cases.

On the evenings of July 15 and July 17, the organizing committee of the Summer Academy also organized two salons on "Business Development for Tax Lawyers" and "Tax Preferences and Tax Management Practices for Law Firms" to address the concerns of tax lawyers. The organizing committee of the Summer Academy also organized two salons, "Business Development of Tax Lawyers" and "Tax Incentive Application and Tax Management of Law Firms", which were presented and discussed by the trainees, and the effect was obvious.

Picture: Leaders of the ten groups received the certificates on behalf of the participants

At 5:00 p.m. on July 18, the "First Summer Academy for China Tax Lawyers" held a short closing ceremony and issued certificates of completion to nearly 200 participants. The closing ceremony was hosted by Mr. Liu Tianyong, director of Hwuason Law Firm and deputy director of Finance and Taxation Law Committee of the National Lawyers Association. Three students shared their learning experience and feelings on behalf of nearly 200 students during the five days, and Prof. Shi Zhengwen, director of the Research Center of Finance and Taxation Law of China University of Political Science and Law, delivered an enthusiastic speech on behalf of the host and organizer, and put forward his earnest expectations and wishes to all students. Mr. Liu Tianyong, the lawyer, firstly congratulated all the trainees on the successful completion of the program

and put forward three thoughts for the future development of China's tax lawyer industry. Firstly, we should focus on strengthening the training and communication of tax lawyers; secondly, we should promote the provincial and municipal law associations to set up tax law professional committees as soon as possible; thirdly, tax lawyers should become an important force to promote the reform of the national fiscal and taxation system, and then promote the fairness and justice of the tax law.

The Third Plenary Session of the 18th CPC Central Committee put forward clear requirements for deepening the reform of the fiscal and taxation system, the fiscal and taxation issues have become the focus of China's political, economic and social fields, the construction of fiscal and taxation rule of law has become a breakthrough and force to deepen the reform and promote the economic and social development in an all-rounded way, the demand for future fiscal and taxation legal services will be continuously increased, and the new period of development of the tax lawyers has come. The success of the Summer Academy will have a far-reaching impact on the development of China's tax lawyers and will play a positive role in the prosperity of the theory and practice of national fiscal and tax law, which will eventually be recorded in the history of China's fiscal and tax law development.

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

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