Penalty hearing is an important procedure for taxpayers to fully express their opinions and protect their legitimate rights and interests before the tax authorities make a penalty decision. Due to the extremely short statute of limitations for applying for a hearing, it is easy for taxpayers to overlook and miss out on this avenue of relief. In addition, the procedural setting of the hearing is similar to that of a court trial, and taxpayers who participate in the hearing on their own often fail to play a good role due to a lack of understanding of the hearing procedure. Therefore, under the guidance and representation of professional tax lawyers, taxpayers should make full and effective use of the hearing procedures to exercise their rights to inspect evidence, submit evidence, make statements and make defenses, so as to protect their legitimate rights and interests to the greatest extent.

On the basis of conducting tax investigation on the facts involved, Huashui can provide taxpayers with high-quality tax penalty hearing agency services, in-depth analysis and judgment of the legal basis and penalty reasons of the tax authorities, assess the risk of punishment and potential criminal liability, and conduct professional defense from the perspectives of law enforcement procedures, evidence admissibility, fact determination, application of tax law, penalty statute of limitations, and reasons for reduction and reduction, so as to achieve the diversified service goals of preventing the characterization of illegal acts, avoiding the risk of criminal liability, and reducing property losses.

Recent cases

 1. A real estate development enterprise is suspected of tax evasion penalty hearing, involving a tax of 136 million yuan, and the tax authorities informed that it intends to impose a fine of more than 400 million yuan. The tax agency participates in the penalty hearing procedure, and the tax authority accepts the agent's opinion and makes a decision not to impose a penalty.

2. A hearing case of suspected tax evasion penalty of an ore mining enterprise involved a tax of 16 million yuan, and the tax authorities informed him of a proposed fine of more than 9 million yuan. The tax agency participates in the penalty hearing procedure, and the tax authority accepts the agent's opinion and withdraws the notice of punishment.

3. The hearing case of suspected tax evasion penalty for the equity transfer of a natural person involved a tax of 7 million yuan, and the tax authorities informed him of the proposed fine of 3 million yuan. The tax authorities accept the opinions of the agent to revoke the tax evasion characterization and be exempted from punishment.

4. A pharmaceutical circulation enterprise is suspected of issuing false VAT special invoices for the penalty hearing, involving a tax of 3 million yuan, and the tax authorities informed that a fine of 3 million yuan is intended. The tax agency participates in the penalty hearing procedure, and the tax authority accepts the agent's opinion and withdraws the penalty notice.

5. A high-tech enterprise is suspected of fraudulently obtaining preferential tax qualifications, involving a tax of 30 million yuan, and the tax authorities informed that it intends to impose a fine of 15 million yuan. The tax agency participates in the penalty hearing procedure, and the tax authority accepts the agent's opinion and withdraws the penalty notice.