Tax administrative reconsideration is one of the important legal remedies for taxpayers to resolve tax disputes and safeguard their legitimate rights and interests, and it is also a necessary legal procedure for resolving tax disputes. Since tax administrative reconsideration essentially belongs to the internal error correction mechanism of the tax system, the contradictions of tax disputes will not be externalized, and will not excessively intensify the tension between the two parties. According to the official statistics of the Ministry of Justice, about 20% of the tax administrative reconsideration cases nationwide are revoked by the tax authorities, and 30% of the cases are settled through reconciliation or mediation.

As one of the core businesses of Huashui, the mediation settlement rate and revocation rate of tax administrative reconsideration cases represented by us continue to maintain a high level. Most of them have professional qualifications such as lawyers, tax agents, and certified public accountants, and have rich financial and tax knowledge reserves and practical experience, and are able to use accounting, taxation, law and other compound thinking to analyze the focus of case disputes on the basis of in-depth investigation and understanding of the business involved in the case, and conduct comprehensive defense from the perspectives of evidence cross-examination, evidence acceptance, fact determination, application of tax law, law enforcement procedures, etc., so as to effectively protect the legitimate rights and interests of taxpayers.

Recent cases

1. A pharmaceutical trading enterprise is suspected of falsely issuing special VAT invoices, involving taxes, late fees, and fines totaling more than 20 million yuan, and the person in charge of the enterprise is facing criminal risks. In this case, after the administrative reconsideration of the Chinese tax agency, the original penalty decision was revoked, and the tax and late payment penalty of more than 10 million yuan paid by the enterprise were refunded.

2. The reconsideration of the penalty for the non-withholding of individual income tax of a shareholder of a real estate development enterprise, the enterprise was characterized as tax evasion, and it was necessary to pay 19 million yuan in taxes and a fine of 6.9 million yuan. The case was settled through mediation after administrative reconsideration by China Tax Agency, and the taxes and fines payable by the enterprise were changed to 6 million yuan.

3. A refined oil trading enterprise is suspected of tax evasion penalty reconsideration, and the enterprise is characterized as tax evasion and needs to pay a consumption tax fine of 5 billion yuan. The case was settled through mediation after administrative reconsideration by China Tax Agency, and the characterization of tax evasion and all fines imposed on the enterprise were revoked, avoiding the risk of criminal liability for the actual controller of the enterprise.

4. An industrial textile enterprise is suspected of falsely issuing VAT special invoices, and the enterprise is facing severe criminal risks if it is characterized as falsely issued. In this case, after the administrative reconsideration of the China Tax Agency, the characterization of the illegal act of false opening of the enterprise was revoked, and after a new round of tax inspection, the enterprise obtained the audit conclusion of "normal business".

5. A world-renowned foreign-funded automobile enterprise sales discount tax adjustment reconsideration case, involving income tax and late payment penalties totaling more than 740 million yuan. The case was mediated and concluded after the administrative reconsideration of the China Tax Agency, and all the 740 million yuan of taxes and late fees paid by the enterprise were refunded.