2010 The First China Tax Law Forum
On November 25-26, 2010, the "2010 First China Tax Law Forum" was successfully held at the Yingjie Exchange Center of Peking University. More than 190 experts, scholars and practitioners from the Financial and Economic Committee of the National People's Congress, the Development Research Center of the State Council, the State Administration of Taxation, the Ministry of Finance, the Ministry of Commerce, the State Administration for Industry and Commerce and other departments, Peking University, China University of Political Science and Law, Central University of Finance and Economics, Xiamen University, Capital University of Economics and Business, as well as enterprises, lawyers and other industries attended the forum.
The forum was sponsored by the Finance and Taxation Law Research Association of the China Law Society, undertaken by Beijing Hwuason Law Firm, and co-organized by the Economic Professional Committee of the All China Lawyers Association, the Administrative Law Professional Committee of the All China Lawyers Association, the Tax Law Research Center of the Central University of Finance and Economics, and the China Tax Press.
The picture shows Prof. Hao Ruyu's speech
At 9 a.m. on November 25, the opening ceremony of the forum was held in the Sunshine Hall of the Yingjie Exchange Center of Peking University, presided over by Jia Shaohua, editor-in-chief of China Tax Press and vice president of the Finance and Taxation Law Research Association of China Law Society, Lu Renfa, former deputy secretary of the Party Group, executive deputy director and tax expert of the State Administration of Taxation, Hao Ruyu, deputy director, professor and doctoral supervisor of the Financial and Economic Committee of the National People's Congress, and Liu Jianwen, president, professor and doctoral supervisor of the Finance and Taxation Law Research Association of the China Law Society, delivered speeches respectively.
Pictured is Mr. Lu Renfa's speech
Mr. Lu Renfa reviewed the three major tax law constructions in China since the reform and opening up, and focused on the latest research results on the policies, information, taxation, rights protection problems faced by "Chinese enterprises going global" and how to solve them. Deputy Director Hao Ruyu pointed out the shortcomings of China's current tax law system construction from the perspective of tax legislation, and explained in detail the difficulties and characteristics of tax legislation by taking the vehicle and vessel tax legislation that has attracted wide attention as an example. Professor Liu Jianwen put forward the principles that should be followed in the construction of China's fiscal and taxation legal system from the aspects of fiscal and tax revenue, expenditure and management, and reflected on the reform process of China's tax law from the perspectives of tax rule of law, legislative purpose and protection of taxpayers' rights and interests in the legislative process of vehicle and vessel tax.
The subsequent keynote speech "The Development and Challenges of China's Tax Legal System" was chaired by Wang Cailiang, Executive Member of the Administrative Law Committee of the All China Lawyers Association, Gao Peiyong, Director, Professor and Doctoral Supervisor of the Institute of Finance and Trade of the Chinese Academy of Social Sciences, Su Xiaolu, former Deputy Director of the International Tax Department of the State Administration of Taxation, Geert Potjewijd, Partner of De Brauw Blackstone Westbroek N.V. Beijing Office, Lawyer Liu Tianyong, director of Beijing Hwuason Law Firm, delivered keynote speeches respectively, and Zhang Shouwen, dean, professor and doctoral supervisor of Peking University Law School, made comments.
The picture shows Prof. Gao Peiyong's speech
Professor Gao Peiyong compared the changes in the 11th Five-Year Plan and the 12th Five-Year Plan on the reform and deployment of individual income tax and property tax, and proposed that the biggest challenge in the construction of China's tax legal system is how to establish a modern direct tax system from the perspective of tax collection and management mechanism. Mr. Su Xiaolu summarized the tax risks faced by investment in China from the aspects of tax system changes, tax inspections, financial and accounting information, and put forward suggestions for effectively reducing tax-related risks. Geert Potjewijd compared the development of direct and indirect taxes in the Netherlands and China, and pointed out that the Dutch experience has implications for China's tax reform. Lawyer Liu Tianyong assessed the impact of tax law reform on tax liability, tax law services, tax law and accounting differences, etc., and proposed that lawyers should play a greater role in the tax legal service industry. Professor Zhang Shouwen commented on the wonderful speeches of the four speakers from the perspectives of the rationality of the tax law system, the tax collection and management mechanism, the prevention of tax risks, the comparison of national tax systems and the changes in legal services.
On the afternoon of November 25, Jia Shaohua, editor-in-chief of China Tax Press and vice president of the Finance and Taxation Law Research Association of China Law Society, presided over a keynote speech on "China's Transfer Pricing and Anti-Avoidance Investigation under Global Economic Integration".
The picture shows the speech of Mr. Wang Zhengsheng, Director of the Department of Justice
Director Wang Gengsheng gave a detailed introduction to the development history and current situation of China's anti-tax avoidance system from the aspects of anti-tax avoidance development stage, social management division of labor, and international cooperation. Director Li Ying took Siemens' transfer pricing work as an example to put forward an understanding of the economic substance and legal form definition of enterprise operations. Mr. Shi Zhiqun analyzed the sources, selection, image and use of comparable information, and put forward his thoughts on the rationality of transfer pricing comparability management methods. Professor Liao Yixin commented on the speeches of several speakers, believing that there are still deficiencies in China's transfer pricing management, and put forward anti-tax avoidance legislative suggestions from the aspects of funding investment and feasibility.
Li Wanfu, deputy director and professor of the Department of Policies and Regulations of the State Administration of Taxation, Ni Hongri, researcher and professor of the Development Research Center of the State Council, and Wang Zhaohui, deputy director of the Tax Law Committee of the Beijing Lawyers Association, made keynote speeches respectively.
Picture shows Deputy Director Li Wanfu's speech
Deputy Director Li Wanfu delivered a speech entitled "Protection of Taxpayers' Rights in the Process of Building the Tax Legal System," in which he introduced the state's arrangements for the protection and relief of taxpayers' rights from the aspects of foreign experience and government priorities. Professor Ni Hongri gave a speech on the theme of the construction and improvement of China's tax relief legal system, and studied the development process of the tax administrative reconsideration system and the guarantee of fairness and rationality. Deputy Director Wang Zhaohui put forward his views on the construction of systems such as taxation and tax relief in accordance with the law in combination with the actual practice of lawyers. Mr. Yu Guangyuan commented on the speeches of the three speakers, and put forward suggestions on the construction of the tax legal system from the aspects of legal remedies and the protection of taxpayers' rights and interests.
On the morning of November 26, Zhou Xuzhong, deputy dean of the Law School of Capital University of Economics and Business and secretary general of the Finance and Taxation Law Research Association of China Law Society, presided over the keynote speech "Tax Planning for Overseas Investment of Chinese Enterprises", Wang Jincheng, deputy director of the State Taxation Bureau of Jiangsu Province, Wu Guohua, researcher of the Policy Research Office of the Ministry of Commerce, and Yang Houlu, operation manager and researcher of the International Fiscal Documentation Office (IBFD) of the Netherlands, made keynote speeches respectively, and Shi Zhengwen, professor and doctoral supervisor of China University of Political Science and Law, made comments.
The picture shows Deputy Director Wang Jincheng's speech
Deputy Director Wang Jincheng introduced in detail the tax-related risks of Chinese enterprises' overseas investment from the six basic points of tax source control, tax base control, tax management, information exchange, tax system and tax service, and made suggestions for overseas investment of enterprises based on the experience of capital-exporting countries such as Europe and the United States. Researcher Wu Guohua summarized the risks that enterprises will face in overseas investment, such as investment protection, financial risks, tax management, and risk reserves. Mr. Yang Houlu discussed the changes that the establishment of different out-of-office companies will bring to enterprises going global with an international perspective. Professor Shi Zhengwen made wonderful comments on the speeches of the three speakers from the aspects of legal risks, tax treaties, and local tax support.
The picture shows the speech of Vice President Jia Shaohua
The final keynote speech "2010 Investment in China Tax Strategy and Legal Risk Prevention" was presided over by Jia Shaohua, editor-in-chief of China Tax Publishing House and vice president of the Finance and Taxation Law Research Association of China Law Society, Cao Xingxing, assistant dean of the School of Taxation of the Central University of Finance and Economics, doctor of law, and Liu Bing, deputy director of Gansu Jin Zhicheng Law Firm, respectively, and Wang Xuezheng, former director of the Department of Policies and Regulations of the State Administration for Industry and Commerce, vice president and professor of the Civil Law Research Association of the China Law Society, made comments.
The picture shows Dr. Cao Mingxing's speech
Dr. Cao Mingxing gave a speech entitled "The Legal System of Taxation and Enterprise Risk Prevention", which summarized the tax-related risks faced by enterprises into internal and external aspects and gave a detailed introduction. Deputy Director Liu Bing analyzed the tax-related risks of enterprises from the aspects of tax management, tax collection, tax protection, tax relief, and tax enforcement, and put forward risk control suggestions. Mr. Wang Xuezheng said in his comments that the control of legislative risks and law enforcement risks will directly affect the predictability and transparency of corporate tax-related risks.
Pictured is Director Liu Tianyong delivering a closing speech
The forum closed at noon on the 26th, and lawyer Liu Tianyong, director of Beijing Hwuason Law Firm, delivered a closing speech on behalf of the organizer. As the first professional tax law firm in China, Beijing Hwuason Law Firm, the organizer of this forum, has always pursued the pursuit of serving taxpayers and promoting the reform and development of tax law. In his speech, lawyer Liu Tianyong said that as the first nationwide tax law discussion platform, the purpose of the forum is to pay equal attention to theory and practice, forward-looking and practical as the basic principle, give full play to the knowledge and information advantages of the forum, promote the exchange and discussion of tax law theory and practice, promote the scientific development of tax law theory and practice, better serve the reform of tax law, and create a harmonious atmosphere of tax governance according to law. Finally, Mr. Liu said that the 2011 China Tax Law Forum will be held in Hainan, and he believes that the second forum will be improved in terms of topics and forms, so that experts from the government, universities, enterprises and practical circles can fully exchange and discuss.