China Tax Lawyer Review is a professional and continuous publication in the tax industry edited by the Finance and Taxation Law Committee of the All China Lawyers Association and edited by Hwuason Law Firm attorney Liu Tianyong, and has been published in 11 consecutive volumes so far, with the first 10 volumes receiving wide attention and favorable comments in the legal community and the finance and taxation community.

Volume 11 of this publication contains the outstanding works of the “2024 National Top Ten Excellent Tax Law Case Papers”, and 10 “2024 National Top Ten Excellent Tax Law Case Papers” were finally selected to be included in this book after the evaluation by experts of the organization. They are:

Liu Jian and Xie Chenfeng: “Case Analysis of Individual Income Tax Dispute on In-kind Rewards of a Company”.

Guo Weizhen and Guan Hao: “Case Commentary on the Application of the Dispute over the Nature of Late Payment in the Confirmation of Enterprise Bankruptcy Claims”.

Wang Minzhi, Jin Yulu and Pan Youzhi: “How to Construct Internal Control System of Supplier Management for Enterprises under the Background of ‘Ruling Taxes by Numbers’--Taking the Cases of False Invoicing, Tax Evasion and Fraudulently Obtaining Export Refund as Examples”.

Zhang Tong: “The Understanding of Non-declaration Situation in Tax Evasion Crime--Taking a Case of Rejudging Tax Evasion Crime by a Crime of False VAT Invoice as an Example”.

Xiong Yue: Commentary on Tax-Related Cases of Reorganization of Shenzhen Jialichuang Company

Ma Xiaoyan and Xiao Ying: Commentary on the Tax Collection and Management Case on Falsification of Vehicle and Vessel Tax Completion Certificates by Insurance Agents

Chen Baoyuan and Wang Haiqing: Commentary on the Case of Company A Fraudulently Obtaining VAT Retention and Credit Refund

Hu Weitong, Luo Ruihan and Luo Le: “Analysis of the Legal Application of Tax Pledge of Patent Right--Taking the Case of Tax Pledge of Patent Right of Company A as an Example

Zheng Shun: “Case Analysis on Whether the People's Court Can Revoke the Decision of Tax Collection on the Ground that the Tax Authorities Under-Collected Taxes or Approved Collection is Unreasonable”.

Yang Shengming: Commentary on the Case of Administrative Review on Acquisition of Proven Fraudulent VAT Special Invoice by a Smelting Steel Enterprise

These papers, mainly commenting on tax-related dispute cases, reflect the hot and difficult issues in the field of Chinese tax law from different perspectives, with both in-depth interpretation of typical difficult tax law cases and cutting-edge discussions on modern enterprise tax risk management, which help to better play the important role of tax law cases in guiding case handling, improving tax legislation and developing tax law theories. As a professional serial publication in China's tax industry, this book is of positive learning and reference significance to both scholars of tax law theories and tax law practitioners.

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