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2020 China Tax Law Forum and the 9th China Tax Lawyers and Tax Agents Forum

Nov. 13, 2023, 1:52 p.m.

On October 18, 2020, co -sponsored by the National Lawyers Association of China, the China Lawyers Association Finance and Tax Law Professional Committee, the Financial Tax Law Research Center of the China University of Political Science and Law The "2020 China Tax Law Forum and the Ninth China Tax Lawyer and Taxian Forum" jointly organized by all limited companies, Xinyongzhong and (Beijing) Tax Firms, and the Ninth China Tax Law Forum was held in Beijing Friendship Hotel Juxian Hall. This forum is based on the theme of "tax reduction and tax -related service innovation". People enthusiastically sign up. According to the current requirements of the Beijing outbreak prevention and control work deployment, this forum takes online live broadcasts and supplemented by on -site participation. After review by the host, more than 80 people will be confirmed to attend the meeting on the spot, and more than 24,000 other people will be confirmed. People from all walks of life watched live video broadcast online.


The picture shows the opening ceremony of the forum

At 8:30 am on October 18th, the opening ceremony of the forum was grandly held. At the opening ceremony, Zhang Shuxue, vice chairman and secretary -general of the China Registered Tax Corporation Association, Li Rou, director of the business department of the National Lawyers Association, President of the Financial and Tax Law Research Association of the Chinese Law Society, vice chairman of the China Registered Taxation Association, Professor of Peking University, Professor of Peking University Liu Jianwen, Shi Wenwen, director and professor of the Financial Tax Law Research Center of China University of Political Science and Law attended the opening ceremony and delivered a speech. Liu Tianyong, director of the Financial and Tax Law Professional Committee of the National Lawyers Association and director of the Hwuason Law Firm, presided over the opening ceremony.

The picture shows Secretary -General Zhang Shuxue delivered a speech

In his speech, Secretary -General Zhang Shuxue proposed that as an annual event in the national tax -related service industry, the social attention and influence of the China Tax Law Forum have continued to expand. In terms of cooperation, it played an increasingly important role. He said that since 2020, in order to cope with the severe challenges brought by the new crown epidemic, in accordance with the requirements of promoting the prevention and control of the epidemic and economic and social development, my country has implemented a more active and positive fiscal policy to increase tax reduction and fees; Promote the work of "six stability" and "six guarantees", and strive to complete the annual economic and social development goals and tasks. As an important professional force for tax -related services and new social classes, taxists should consciously integrate and serve the national strategy. As a bridge bond between the two sides of the promise, the tax division must help support the tax authorities to implement the tax rules, on the other hand, to safeguard the legitimate rights and interests of the taxpayer, in optimizing tax services, improving the efficiency of management, and implementation of tax reduction and fees, etc. As the aspect, play a greater role. To this end, he put forward three suggestions, one is to achieve the high -quality development of the tax division industry, which is further improved in comprehensive service capabilities, professional service levels, high -end talent training, new business expansion and business exchanges. , Accurately understand and apply the tax law, give play to the role of the bridge between the two sides; the third is to strengthen communication and cooperation with professionals such as lawyers, registered accountants, consciously integrate and serve the national strategy, and actively support and serve the reform and development of taxation. Essence

The picture shows Director Li Rou's speech

Li Rou, director of the business department of the National Law Association, on behalf of the Secretary -General of the National Law Association, Han Xiotao, pointed out in his speech that in recent years, in the context of promoting the rule of law according to the law, with the central government's relevant principles of taxation, deepening the reform of the fiscal and taxation system, and establishing a fiscal and taxation system major Measures, the reform of my country's tax system has continued to deepen, tax legislation has accelerated, and taxation of taxation and taxation of taxes have entered the fast lane. Because of this, in recent years, tax -related legal services have been developed, which has effectively promoted the development of tax lawyers and taxists. She pointed out that the world is facing unprecedented changes in today's world, especially the new crown epidemic that has raged around the world, which has even more great changes in the world. On October 26, the fifth plenary meeting of the 19th Central Committee of the Central Committee will be held in Beijing. The meeting will be held. The meeting will be held. It will study and formulate the fourteenth five -year planning of the national economic and social development. This plan will be based on the historical orientation and nodes of our country, and actively promote the comprehensive and high -quality development of the country. In the background of international and domestic, the majority of lawyers, including tax lawyers, must establish awareness of opportunity, forward -looking, developing consciousness, actively expand the tax -related business field, and strive to improve their practice capabilities. Mission and new requirements, better serve the strategy of comprehensively deepening reforms, comprehensively governing the country in accordance with the law, and comprehensive opening up. As a professionals who are proficient in tax -related laws and taxes and financial knowledge, tax lawyers have the professional ability to solve complex tax issues. They should also follow the change of this era, actively plan, follow the trend, contribute professional wisdom for the modernization of national tax governance, provide the rule of law in the rule of law Assure.

The picture shows President Liu Jianwen's speech

President Liu Jianwen explained how to promote high -quality tax legislation. He pointed out that the time node standing at the initial formation of my country's tax rule of law system is based on the quality of legislation. The round -trip shuttle between ideals and reality is a rational thinking that reflection towards reshaping. The basic goal of implementing the legal principles of taxation is to build a clear and mutually coordinated high -quality tax legal system through the process of legislation, revision, sorting, and cleaning up, and provide basic framework support and rules for the realization of wealth management. Regarding how to achieve high -quality tax legislation, he proposed that first, the number of legislation, the quality of legislation, and the number of legislation are inseparable from the guarantee of taxation. Of course, the more legislation is not as good as possible. When the number of legislation accumulates to a certain degree, the focus should be focused on improving the quality of legislative and ensuring the coordination of the legal system. Second, the improvement of the tax legislative system, the legislative system is the allocation of legislative power, the use of legislative power, and the carrier of legislative power. The legislative system is directly related to the quality of legislation. Third, improve tax legislative technology, the relationship between legislative technology and legislative quality is more closely, and the quality of legislation can be improved immediately. By improving the modernization of legislative technologies, large data, and through the structure settings of regulations, the definition of legislative concepts, the expression of legislative language, the collection of legislation, the methods and models of document production, etc., and other guarantees are more standardized. Fourth, the procedures for innovation tax legislation, legislative procedures are the order and steps that legislature must follow. The compliance and innovation of legislative procedures is an important way to improve the quality of legislation. For improving the quality of legislation, there are many innovative arrangements for reference in theoretical and practice, such as legislative project demonstrations. Based on the early research and calculation, the necessity and feasibility of legislation can be fully demonstrated, and the project of legislation is then determined. In addition, the normalization of standing, changing, and waste cannot be ignored.

The picture shows Professor Shi Zhengwen's speech

Professor Shi Wenwen pointed out in his speech that the smooth convening of the 2020 Tax Law Forum benefited from the major results of the national anti -new crown pneumonia. Affected by the epidemic, this year's forum is limited in terms of number, activities, and management, but the prevention and control of the epidemic is still in the epidemic prevention and control. It can be held as scheduled in the severe situation, which is precious and kind. He pointed out that fiscal is the foundation and important pillar of national governance. In order to cope with the major impact of the sudden new crown epidemic, the central government decisively decided to implement a more positive and positive fiscal policy, increase the fiscal deficit rate, issue anti -epidemic special Treasury bonds, increase the scale to increase the scale Measures such as tax cuts and fees, in order to do a good job of "six stability", "six guarantees", fighting against the epidemic, and restoring the economy, they have played a key and affordable role, fully demonstrating the basic role of public finances in ensuring people's livelihood and realizing the long -term stability of the country. Essence In the face of the epidemic, the majority of tax -related service personnel have faced the difficulties, actively cooperate with the fiscal and taxation departments to implement tax cuts, promote the facilitation reform of tax payment, optimize the tax business environment, help market entities for relief development, and demonstrate tax -related service personnel The aspirations and love of the world and the first love of the world handed over a qualified answer to the people of the country. He pointed out that today the world is facing a major change in a century. The future is full of hope and opportunities, and also contains risks and challenges. In the new era, new situations, and new issues, we must further deepen the reform of the fiscal and taxation system and accelerate the construction of fiscal and taxation. The themes of this discussion are the hotspots and difficulties in the current economic development in my country. The gentleman's learning must be new, and the newcomer of the Japanese goes forward. Facing the trend of the era of rushing forward, as a German and Fa -and -law, the tax law expert tax -related service personnel must be ascended to the distance to keep up with the pace of the times in order to keep up with the times. , Draise the historical task, write a wonderful life.

The picture shows the opening ceremony of Director Liu Tianyong

There are four themes in this forum, namely: (1) the principles of taxation and implementation of tax system in the new era; (2) tax disputes and tax -related services; (3) tax cuts and tax -related services; (4) Digital economic tax policies, free trade zones and preferential tax policies and tax -related services.

The first part is "Principles of the Reform of the New Era Tax System and Implementation of Taxation", which is chaired by Li Linjun, vice chairman of the China Registered Taxator Association. Gao Peiyong, deputy dean of the Chinese Academy of Social Sciences and a member of the School of Social Sciences, Feng Pi Bin, deputy minister of the Macro Department of the Development Research Center of the State Council, and deputy secretary -general of the Chinese Finance Society, Li Wanfu, chief editor of China Taxation Magazine, Deputy Association of the China Law and Tax Law Research Association Shi Wenwen, director and professor of the Financial Tax Law Research Center of China University of Political Science and Law, delivered a keynote speech.

The picture shows Vice Dean Gao Peiyong's speech

The theme of the speech of Vice Dean Gao Peiyong is "the current economic situation and the hot issue of fiscal and tax reform." He first combined with the fifth plenary session of the 19th Central Committee of the Party, and pointed out that at this time, at this time, to talk about tax cuts and tax -related services innovation at this time, it should be based on the macro background of the 14th Five -Year Plan. Fourteen Five -Year Plan faces the trend of external environment and economic development that is different from the past. It is popular in the global epidemic in the new crown pneumonia. In the case of instability, when it comes to the 14th Five -Year Plan, it is necessary to mention the "building a new development pattern", and to maintain security and promote development as equally important things. He pointed out that economic security includes several contents, but the most basic and important thing is to ensure the security of market entities, that is, the development and security of market entities must be coordinated during the 14th Five -Year Plan period. He emphasized that the tax reduction policy implemented in 2019 is consistent with the idea of the security of market entities during the 14th Five -Year Plan period. He proposed that the tax reduction and fee reduction during the 14th Five -Year Plan should be advanced around the goal of reducing the burden on enterprises. Now, the most prominent problem facing this goal is difficult to sustain. However, the difficulty of continuous tax cuts and fees and fees are extremely needed for building a new development pattern and overall economic development and security. Therefore, it should be difficult to overcome difficulties in two aspects. Increased the proportion of direct taxes as a more important job and more prominent work. During the 14th Five -Year Plan period, from the perspective of maintaining the security of the enterprise, the corporate tax burden must continue to be reduced. With the overall tax burden, it is inevitable that the personal tax burden will inevitably be balanced. To this end, we need to implement a more firm attitude, more pragmatic operation, and greater determination to implement tax cuts and fees. In the end, he pointed out that during the 14th Five -Year Plan period, "the innovation of tax cuts and tax -related services" was to put the security of the market entity in a prominent position, and gradually adjust the work focus to Essence

The picture shows Professor Feng Qiaobin's speech

The theme of Professor Feng Qiaobin's speech is "Analysis of the 2020 tax reduction policy analysis and future tax reform trends". She first proposed that facing the 14th Five -Year Plan, the internal and external environments developed in my country can be summarized into three backgrounds, five forces, and ten major. trend. She pointed out that in the next five or longer periods, the main forces that promote the change of the entire society include: the new crown pneumonia's epidemic becomes an important force for the world's accelerated adjustment, digitalization has become a key force for international competition, insufficient supply of public products and strengthening national capabilities to strengthen national capabilities Wait five aspects. She summarizes the trend of international and domestic economic development as: continuing high debt, low interest rate, low growth trend, and accelerated international economic cycle adjustment. Through data comparison, she explains that the global economy will have declined for a long time, and the economic and fiscal policies of various countries present the characteristics of three lows and lows, high interest rates, low inflation, low growth, and high liabilities. She proposed that my country's industrial structure and tax source structure are changing, the future service industry growth trend is rapid, and consumption will become a new economic growth point. Based on the above influence, the reform of modern tax systems must still work hard around the rule of law, conciseness, neutrality, and convenience. She proposed that 11 taxes that are currently formally formulated, which can basically be summarized as the translation of the tax system. Some of the duplicate and crossing in the original tax system still exist. Direct tax is mainly based on the distribution of the production and exchange link from the front end to the back -end, and the consumption link is transferred. The concise tax design implemented by Hainan Free Trade Port will become the direction of China's tax system reform in the future. In the end, she proposed that as the main investor of digital technology and a leading country to apply such technologies, China is rewriting a global digital pattern. The process of digital globalization in China is in the ascendant.

The picture shows Mr. Li Wanfu's speech

The theme of Mr. Li Wanfu's speech is "Cracking the Legislative Difficulties in the VAT Law". He explained the theme from three aspects. First, the reform and legislation of VAT have attracted much attention. They are very concerned about the reform and legislative work of value -added tax. VAT has the characteristics of high income, high income, high tax reduction requirements, extensive influence, and strong market linkage. The focus of implementing the principles of taxation is worthy of value -added tax legislation. Regardless of the implementation of larger tax reduction and fee reduction, implementation of the "six stability" and "six guarantees" policies, or the economic development of the economy, the structural reform of the supply side, basically use the reform of VAT as a breakthrough. Second, the legislative path of the value -added tax should be uniquely settled, which is different from the legislative approach of local tax. He believes that some small local tax uses the transition of legislative paths to complete the transformation of legislative forms. VAT should still pursue substantial statutory and high -quality legislation in accordance with the method of legislation before reform. In 2019, the Ministry of Finance and the State Administration of Taxation announced the draft VAT legislation to the society, and gradually started the prelude to the VAT legislation. In the end, he proposed that the "five -step" is still a procedure that the VAT legislation should follow: the scope of expansion of the change of camp -the pilot reform -the improvement of the value -added tax system -the sharing system for adjusting the value -added tax- -The legislation to complete value -added tax. He believes that the core of the next step in the VAT legislation is the improvement of the VAT system, including simplified tax rates, improving the transitional policy of business reform, promoting the electronic reform of invoices, improving the tax refund mechanism, and exploring the adaptation of the taxation system to increase the tax system. Sexual issues.

The theme of Professor Shi Zhengwen's speech was "Analysis of the Influence of the Civil Code on the Tax Law". He gave a speech from five aspects. He first analyzed the legislative spirit and distinctive characteristics of the Civil Code. It reflects the needs of the times and responds to the real problems of Chinese reality. Secondly, from the aspects of legal relations, legal status, and basic principles, the theoretical innovation of the relationship between civil law and tax law is discussed. Combined with example analysis, it is pointed out that tax law respects and relies on civil law, but has its own value and independence. Third, he discussed the coordination of the civil code and the tax entity system from nine aspects such as the coordination of civil subjects and taxpayers and the impact of contract validity on taxpayers. Explore the coordination of the civil code and the tax collection and management system with the tax collection and management system of nature. Finally, he proposed that in order to give play to the basic, pilot and affordable role of taxation in national governance, the "General Principles of the Tax Law" and the "Tax Code" should be accelerated. On the basis of formulating the general rules of the tax law, strive to compile a tax code that shows China's wisdom, reflects the characteristics of the times, and has a demonstration effect internationally.

After the theme speech, Zhu Danqi, vice chairman of the Fiscal and Tax Law Research Association of the Chinese Law Society and professor of the School of Law of the Renmin University of China, and Ye Shan, a professor and doctoral supervisor at Peking University Law School.

The second part is "tax disputes and tax -related services", which is chaired by Wu Xiaohong, director of the Anhui Provincial Law and Fortune Finance and Taxation Law Committee and professor of Hefei College. Tian Wenchang, director of the Criminal Professional Committee of the National Law Association and honorary director of the Kyoto Law Firm, Xiong Wenzhao, vice president of the Chinese Law Society's Legislative Research Association and a professor of the School of Law of Tianjin University, and Ye Yongqing, the tax partner of Jin Du Law Firm, delivered a keynote speech.

The picture shows Director Tian Wenchang's speech

The theme of Director Tian Wenchang's speech was "Analysis of the Troubleshooting of Difficulties in the Crime Crime of Value VAT invoices". Director Tian introduced the background and legislation of the crime of dedicated VAT invoices. Since the establishment of this crime, due to economic and social development The change has occurred with false aims of tax -free and results, which has caused the problem of unclear crimes in this crime, and further analyzes the act offenders, purposes, results, or dangerous criminals in this crime. He discussed the problem of how to define the authenticity of the cargo transaction in accordance with the four cases of the transaction completely false, partial false, completely authentic, and real transaction. Comparison of punishment with the object of infringement. He believes that if the crime of dedicated invoices for VAT is not based on the "tax fraud purpose and result", the violation is only the invoice supervision system, not the tax collection and management system, and the highest legal sentence can be sentenced to life imprisonment. Crime and criminal punishment will inevitably cause serious imbalance in justice. In the end, he proposed the amendment to Article 205 of the Criminal Law. He believed that there was a virtual invoicing behavior, the purpose of fraudulent taxation, and the result of deceiving tax deduction. The constituent elements of the crime of special invoices should be decided whether there is a real cargo transaction under the invoice item, and it is not necessary to have an inevitable relationship with the identity of the invoicing subject. He suggested changing the "virtual opening" in the provisions to "fraud". The virtual opening can only indicate the way of the behavior, and the purpose and result of fraud must be deceived.

The picture shows Professor Xiong Wenzhao's speech

The theme of Professor Xiong Wenzhao's speech is "Amendment of the Amendment of Administrative Penalty Law and its impact on the administrative punishment of taxation". The principle of tax administrative penalties, including the principle of accountability of tax administrative penalties, and the right to discrete the right to discuss, and he believes that tax administrative penalties are an important guarantee for tax collection and can promote taxpayers to increase tax law compliance. The quality of tax levies. In recent years, with the further advancement of the tax system in accordance with the ruling tax, tax administrative penalties have gradually standardized, but from the perspective of the practice of tax administrative penalties, the subject, jurisdiction, procedures, freedom of discipline, evidence, law applications of tax administrative penalties are applicable There are still many problems in the aspects of the time limit and execution. On the occasion of the "Administrative Penalty Law", the tax -related administrative penalties should be further standardized to protect the legitimate rights and interests of taxpayers, and it is also conducive to improving the relevant legal system.

The picture shows Lawyer Ye Yongqing's speech

Lawyer Ye Yongqing's speech theme is "Analysis of typical tax administrative disputes and the current hot issues of agency agency of tax administrative disputes." He first pointed out that the country attaches importance to the macro security of the enterprise at the policy level, and there will be many in the process of corporate macro security. Micro -risk, in terms of the application of law and the evolution of policies, how to solve the coordination of macroex and micro -risk is a great thing for taxiists and tax lawyers. He pointed out that the tax dispute between the two parties can be summarized as "the understanding and implementation of tax law, the understanding of objective tax -related facts, and the administrative law enforcement procedure". Then it discusses the complexity and macro safety and micro of tax -related matters in specific examples. Conflict between risks. He proposed that from the perspective of tax lawyers, the changes and improvements of the rules of administrative penalties are closely related to taxes and tax disputes. After understanding the reasons for tax disputes and the different opinions of both parties to the party, the tax lawyer can be able to pay taxes on taxes. The rules are analyzed and interpreted more comprehensive. Finally, he discussed how to regulate the free tailoring of tax levy and management in combination with the tax collection and management law.

After the theme speech, Zhou Xu, Secretary -General of the Finance and Tax Law Research Association of the Chinese Law Society, Wang Family, a professor of the Capital University of Economics and Trade, Wang Jiaben, legal adviser to the State Administration of Taxation, and senior partner of Beijing Tianchi Juntai Law Firm.

The third part is "tax cuts and tax -related services", chaired by Chen Shuang, director of the editorial department of "Tax Research". Guo Jinwen, deputy director of the Second Division of the Personal Income Tax Office of the General Administration of Taxation, Guo Yongmao, partner of Haiwen Law Firm, Director of the Taxation Department, Zhu Yong, a partner of Limited Responsibility Company of Xinyong Zhonghe (Beijing) Tax Firm, delivered a keynote speech Essence.

The picture shows Deputy Director Guo Jinwen's speech

The theme of the speech of Deputy Director Guo Jinwen was "Analysis of the Problem of the First Personal Income Tax Annual Difficulties in the first personal income tax". She mainly discussed from three parts. She first introduced the background and main content of personal income tax reform. She pointed out that this tax reform is the longest time, deepest degree, maximum tax reduction, and most influential impact in my country's tax history. It has adopted a one -step legislation and three -step implementation strategy, including three major system innovations. The first is to incorporate the wage salary, labor remuneration, manuscript remuneration, and franchise fees into the scope of the collection of comprehensive income, and initially establish a personal income tax system that combines comprehensive and classification in my country. The second is to increase 6 special additional deductions such as children's education and continuing education, and use tax debt to promote the construction of the social security system. The third is to implement deduction and payment, apply for self -declaration, settlement of settlement, more refund, optimizing service, and supporting the supporting supervision model for post -afterwards, and promote the profound changes in the tax service management model and even tax governance model of natural persons. Secondly, she pointed out that this tax exchange calculation faces four major difficulties, including large volume, new business, long chain, and many risks. It coincides with the period of prevention and control of the new crown epidemic. It brings the problem of lack of systematic technical maintenance personnel. In addition, it is necessary to consider the individual needs of different tax personnel and the protection of personal information security, and to avoid the adverse taxation experience caused by information congestion caused by taxation. In order to solve the above difficulties, she further shared how the tax authorities solve these problems. First, combining China's national conditions and designing institutional arrangements with Chinese characteristics, in order to ensure the smooth conversion of the tax system, simplify the system design, and try to comply with some personal ability and characteristics. The system design is easy to implement. The second is to promote the settlement and settlement work step by step, combining the epidemic prevention and control situation in different stages of different stages, and adopt a partially opened and batch in stages to prevent personnel from gathering the risk of epidemic prevention and control. The third is to fully use the advantages of modern information to establish strong technical guarantees. The fourth is to vigorously promote the construction of tax co -construction, co -governance, and sharing, and cooperate with the public security, finance, education, medical insurance, and the People's Bank of China to cooperate and work together to achieve the sharing information of the department for tax declaration and data comparison, data demand with data needs, and data needs. Let's promote the improvement of the quality and efficiency of management services and use data to prevent risks.

The picture shows Director Guo Yongmao's speech

The theme of Director Guo Yongmao's speech was "Analysis of Cases of Enterprise M & A, Bankruptcy Reorganization and Taxation Service". The tax -related services of corporate mergers and acquisitions mainly include three parts: tax planning, review clause review clauses in mergers and acquisitions transactions. As far as tax planning is concerned, corporate mergers and acquisitions involve multi -tax types such as deed tax, land value -added tax, value -added tax, and corporate income tax. It can apply tax preferential policies or special tax treatment arrangements to achieve tax burden. The maximum number of conventions of each tax preferential conditions, and the choice of specific transaction methods, the interests of the relevant parties. He proposed that the transaction was promptly amended in a timely manner through comparison, calculation, interviews, and abnormal number attribution. Based on the different roles of the buyers and sellers, the precautions for the preparation, review, and negotiation of the tax -related clauses were explained.

The picture shows Mr. Zhu Yong's speech

The theme of Mr. Zhu Yong's speech was "Digital Transformation of Tax Receiving Services". He first elaborated the digital transformation background of tax -related services. He pointed out that from the supervision requirements of the State Council to the State -owned Assets Supervision and Administration Commission of the State Council to the State -owned Assets Supervision and Administration Commission, "Notice of Digital Transformation Work" is to lead enterprises to accelerate the digital transformation of tax -related business; from the aspects of the enterprise to improve the management level and competitiveness, it also continuously requires and promotes the digital transformation of enterprises to accelerate tax -related business; and further analyzes the era of smart finance under the era of smart finance , Digital transformation of tax -related business facing opportunities and challenges. He emphasized that third -party intermediary agencies, with their own management consulting and technical consulting service capabilities, help the digital transformation of tax -related business in taxation review business, tax risk assessment, and tax -related data governance consulting. Finally, through the actual cases of the construction and control platform construction of an enterprise, he explained the digital transformation service landing plan in detail.

After the theme speech, the Deputy Director and Secretary -General of the Institute of Taxation of the University of Economic and Trade University, professor, Liu Ying, a representative of the Beijing People's Congress, director of the Professional Committee of the Beijing Law and Fortune Tax Law, and senior partner of Beijing Jincheng Tongda Law Firm Comments separately.

The fourth part of the theme is "Digital Economic Tax Policy, Free Trade Zone and Free Trade and Hong Kong Taxation Policy and Taxation Services". Tong Peng Fang Host. Zhang Zhiyong, chairman of the China International Tax Research Association and former deputy director of the State Administration of Taxation, Mi Nan, Pamaway Tax Partner, and Li Hua, senior tax director of Microsoft Greater China, delivered a keynote speech.

The picture shows President Zhang Zhiyong's speech

The theme of President Zhang Zhiyong's speech was "Core issues, the latest progress, and response to China in the international community's digital economic tax policy", and he explained it from six aspects. First, in terms of unilateral action, the strict significance of digital service tax is not the nature of commodity and labor taxes, and it still belongs to the nature of income tax. Because unilateral operations are inconsistent and irresistible, they are not included in the bilateral tax agreement and multilateral action plan restrictions. Second, bilateral measures to solve the problems determined by the permanent institutions and the source of the income. By adding the digital economic content clauses to the existing bilateral tax agreement model, 12 B allows taxation to "automated digital service income". Because the characteristics of the digital economy are exactly the detachment of the servicers and payers in time and space, there are still great problems to solve bilateral measures. Third, multilateral fields will reach consensus on the methodology and procedures of related issues in 2021, but they will still face specific mechanism issues such as applicable scope and dispute resolution clauses. Fourth, from the perspective of China, he believes that there is no need to take unilateral measures. The solution of bilateral taxation agreement reflects the demands of developing countries for simple and easy solutions. It will not bring a lot of contradictions, and it should have a relaxed and actively negotiating attitude. Fifth, he paid attention to the technical unemployment issues brought by the digital economy, and explained the possibility of UBI's implementation in conjunction with the Finnish trial. In the end, he explained the future development trend of international taxes in combination with Picatti's global net asset tax.

The picture shows Ms. Mi Nan's speech

Ms. Mi Nan's speech theme is "Tax Planning centered on the Free Trade Zone and Free Trade and Port Taxation Policy". She first introduced the overall plan of Hainan Free Trade Port and pointed out that the development path of my country's economic liberalization is from the bonded zone to free trade to free trade. Hong Kong interprets the sub -stages and steps of Hainan Free Trade Port, and introduces the characteristics of zero tariffs, low tax rates, minimalist tax systems, and strong legal system. She explained in detail the free and convenient policy of free trade ports, including "first -line" release, "second -line" control, freedom on the island, and processing value -free import tariffs of more than 30%. She focused on analyzing the foreign investment tax policy of the Free Trade Port, and proposed that the free trade port, while increasing the tax incentive, strengthened the identification of tax evasion risks, prevent tax base erosion and profit transfer, and actively participated in international tax collection and management. Cooperate, and evaluate and early warning the taxation behavior in accordance with the principles of the location of the substantive economic activities and the place of value creation, and combine the problem of the establishment of Hainan Intermediate Holding Platform and the dual -taxation of Chinese and foreign centralized taxation in combination with foreign investment tax policies.

The picture shows Director Li Hua's speech

The theme of Director Li Hua's speech is "Digital Economy Enterprise Tax Planning Practice". She first proposed the tax challenges faced by enterprises in the digital economy era, including the complexity and transparency of the international tax environment, the diversification and innovation of the business model of the enterprise, and The complexity of multinational tax disputes. Based on the actual cases, she analyzed the IP architecture design, enterprise R & D business, enterprise sales and marketing models in detail. In combination with the background of the big data era, she analyzes the factors that affect the influence of intangible assets and product tax obedience, cross -border business taxation judgment, and related -related transactions. In the end, in the context of the digital economy era, enterprises should reasonably adopt various consultations and solutions to obtain taxation of taxation, cope with the international tax environment of Fengyun mutations, and escort the long -term development and innovation of enterprises.

After the theme speech, Sun Hongmei, the International Division of the Scientific Research Institute of the State Administration of Taxation, Cao Xingxing, deputy dean of the Institute of Finance and Economics of the Central University of Finance and Economics and director of the International Tax Research Center, was evaluated.

The closing ceremony was held at 16:40. Liu Tianyong, director of the Finance and Tax Law Professional Committee of the National Lawyers Association and director of the Hwuason Law Firm, serves as the host. Zhang Xiaoping, Deputy Secretary -General of the China Registered Taxation Association, and Shi Wenwen, director and professor of the Financial Tax Law Research Center of China University of Political Science and Law, delivered speeches on behalf of the Lord and the organizer.

The picture shows Deputy Secretary -General Zhang Xiaoping delivered a speech

In his speech, Deputy Secretary -General Zhang Xiaoping expressed his gratitude on behalf of the host direction. He pointed out that although the time of the forum was short, the theme was clear, the content was full, the agenda was compact, and the results were significant. The key measures of difficulties reflect the era requirements of tax -related services innovation. He said that the guests and experts of the forum conducted a constructive speech and evaluation around the theme of the four sub -themes, and jointly discussed the topic of "tax reduction and tax -related service innovation". Sex, strategic, comprehensive, and innovative insights. He proposed that it is hoped that the China Tax Law Forum will become an important platform for the communication of tax laws. It is hoped that the majority of taxists, tax lawyers, and tax -related professionals will actively participate in tax -related services and make effective contributions to the reform of the tax system in the new era.

In his speech, Professor Shi Wenwen pointed out that in order to promote the construction of the community of tax law service, tax -related service professionals have always adhered to the ideals of the rule of law, adhered to the right path, and promoted the reform of fiscal and taxation and the construction of the rule of law all the way, making extraordinary results. He pointed out that taxists and tax lawyers are not only a occupation, but also a responsibility. In the new era, tax -related professional service personnel should not forget their original intentions, only fight for the lofty mission of wealth management, governing the country, and the people. Write a gorgeous chapter.

In the closing session of the forum, Director Liu Tianyong first expressed his sincere gratitude to the guests who attended the guests, the media, the scene and watching the live broadcast through the Internet. He pointed out that due to the prevention and control requirements of the forum, the actual number of members was about 80 people, and more than 24,000 other people watched the meeting through live broadcast. The current tax law forum has received continuous attention from all walks of life in society. In the future, the forum will continue to withdraw the latest development themes for the construction of the country fiscal and taxation. In order to promote the construction of the country's fiscal and taxation rule of law, promote taxation agencies to levy taxes in accordance with the law, taxpayer taxpayer taxes, and lead the development of the national tax -related industry to continue to play a role. In the past ten years, China Taxation, as one of the main participants of the China Tax Law Forum, has witnessed the continuous development of China's fiscal and taxation service industry and the tax -related service industry. In the future, China Tax will continue to adhere to an open -tolerant cooperation attitude and continue to continue to cooperate with them. Teachers, registered accountants, and friends in the corporate, academic, and media circles sincerely cooperate. Finally, on behalf of the organizing committee of this forum, the tax law forum announced smoothly.

Since 2010, in order to meet the needs of economic development and national taxation system, and increase the construction of tax lawyers, the National Law Association has established a professional committee of the Financial Tax Law and cooperated with the China Registered Tax Actians Association. China Tax Lawyer and Taxian Forum ". The theme of this forum is "tax cuts and tax -related service innovation", and tax officials, tax law scholars, tax lawyers, taxists, corporate financial personnel, and other major theories 2. Practical issues have conducted extensive and in -depth discussions, highlighting the organic combination of cutting -edge, theoretical, practical, professional, and openness. The successful convening of this forum is to thoroughly implement the spirit of the 19th National Congress of the Communist Party of China and fully implement the legal principles of taxation, and continue to lead the development of tax lawyers, taxists and other tax -related service industries, business innovation and strategic cooperation will be more active. Role; in the future, the forum will continue to explore the major cutting -edge subjects in the construction of China's taxation rule in the new era as its responsibility, help the national fiscal and taxation system reform and the construction of fiscal and taxation, and better serve the country's comprehensive deepening reform, comprehensively governing the country in accordance with the law, and overall foreign abroad Open strategy!

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

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