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Liu Tianyong Chief Lawyer

China University of Political Science and Law, Doctor of Laws (2011)

Columbia University Visiting Scholar (2012)

Central University of Finance and Economics, Postdoctoral Fellow in Economics (2015)

Liu Tianyong is the founder of Hua Shui Law Firm. He entered the tax lawyer profession in 2002, founded China's first specialized tax law firm in 2006, and in 2012 promoted the establishment of the Fiscal and Tax Law Committee of the All-China Lawyers Association (ACLA). He initiated and organized the China Tax Law Forum and the China Summer Institute for Tax Lawyers. Over more than two decades of practice, he has represented clients in over 600 major tax-related administrative and criminal cases across China, involving VAT, export tax rebates, corporate income tax, individual income tax, consumption tax, land value-added tax, customs duties, and other taxes.
Social position:
  1. Director, Beijing Hua Shui Law Firm (2006–present)
  2. Chair, Fiscal and Tax Law Committee (9th and 10th terms),All-China Lawyers Association (2019–present)
  3. Council Member (6th and 7th terms), China Certified Tax Agents Association (2019–present)
  4. "First Batch of National Tax Leading Talents", State Taxation Administration (2013)
  5. Legal Expert, Talent Pool of the Ministry of Finance (2020)
  6. Professional under the "Third-party Compliance Supervision and Evaluation Mechanism for Enterprises Involved in Cases", All‑China Federation of Industry and Commerce (2021)
  7. Expert Member, Expert Committee for Civil and Administrative Litigation Supervision Cases, Supreme People's Procuratorate (2018)
  8. Legal Expert, Consultation Network of the 6th and 7th Procuratorial Departments, Supreme People's Procuratorate (2021)
  9. Special Supervisor for Administrative Reconsideration, Ministry of Justice (2023)
  10. Member, Expert Committee on Modern Corporate Governance for Private Enterprises, All‑China Federation of Industry and Commerce (2026)
  11. Expert Member, Regulations and Rules Filing Review Expert Committee, Ministry of Justice (2020)
  12. Distinguished Researcher, Institute of Taxation Science, State Taxation Administration (2018)
  13. Standing Committee Member (11th term), All‑China Federation of Returned Overseas Chinese (2023)
  14. Legal Adviser, Legal Advisory Committee, All‑China Federation of Returned Overseas Chinese (2013)
  15. Master's Supervisor, School of Economics, Peking University (2016)
  16. Master's Supervisor, School of Finance, Renmin University of China (2019)
  17. Master's Supervisor, Civil, Commercial and Economic Law School, China University of Political Science and Law (2016)
  18. Master's Supervisor, School of Public Finance and Taxation, Central University of Finance and Economics (2016)
  19. Adjunct Professor, Party School of the State Taxation Administration (2012)
Industry impact:
  1. June 2006, Founded China's first specialized tax law firm–Beijing Hua Shui Law Firm–serving as Director
  2. August 2009, Published China Tax Lawyer Practice(Law Press·China)
  3. December 2010, Initiated and organized the "China Tax Law Forum & China Tax Lawyers and Tax Agents Forum" (2010-2024)
  4. December 2012, Promoted the establishment of the Fiscal and Tax Law Committee of the All-China Lawyers Association, and served as Deputy Director and Secretary ‑General of the 8th Fiscal and Tax Law Committee of ACLA
  5. February 2013, Featured as cover figure of China Lawyer (ACLA)
  6. January 2014, Received the "The Most Watched News Figure in China’s Legal Profession for 2013" award from ACLA
  7. March 2014, Published Annotations on China Tax Law (Law Press·China)
  8. April 2014, Published China Tax Lawyer Practice (2nd ed.) (Law Press·China)
  9. July 2014, Initiated and organized the "China Summer Institute for Tax Lawyers" (2014-2023)
  10. July 2014, Published China Tax Lawyer Review (Vol. 1) (Law Press·China)
  11. 2014, 2018, 2022, Led the drafting of the Operational Guidelines for Tax Legal Services for Lawyers commissioned by ACLA, published by Peking University Press, to standardize and guide tax legal services nationwide
  12. August 2014, Published Tax Risk Management Practice for China's Real Estate Enterprises (China Tax Press)
  13. January 2015, Published Tax Risk Management Practice for China's High‑Tech Enterprises (Law Press·China)
  14. April 2015, Published Resolution of Difficult Tax Cases in China (Law Press·China)
  15. October 2015, Pioneered the "Tax + Law" cross industry alliance, merging over 40 tax agent firms in major cities to form Hua Shui Group, serving as President
  16. January 2016, Published China Tax Lawyer Review (Vol. 2) (China Tax Press)
  17. November 2016, Published Resolution of Difficult Tax Cases in China (2nd ed.) (Law Press·China)
  18. December 2016, Named to the "Top 100 Elite Lawyers in China" list by China Business Law Journal
  19. January 2017, Published China Tax Lawyer Review (Vol. 3) (China Tax Press)
  20. May 2017, Featured as cover figure of Procuratorate Weekly Fang Yuan (Supreme People's Procuratorate)
  21. January 2018, Published China Tax Lawyer Review (Vol. 4) (China Tax Press)
  22. January 2018, Published China Tax Lawyer Practice (3rd ed.) (Law Press China)
  23. September 2018, Published Resolution of Difficult Tax Cases in China (3rd ed.) (Law Press·China)
  24. December 2018, Published China Tax Lawyer Review (Vol. 5) (Law Press China)
  25. January 2019, Founded China's first online training platform for tax lawyers – Hua Shui Academy, now with over 80,000 registered members
  26. March 2019, Elected Chair of the 9th Fiscal and Tax Law Committee of ACLA
  27. August 2019, Elected Council Member of the 6th Council of the China Certified Tax Agents Association
  28. September 2019, Led the drafting of the Guidelines for Tax Judicial Appraisal Work commissioned by the China Certified Tax Agents Association, to standardize and guide tax judicial appraisal nationwide
  29. December 2019, Published China Tax Lawyer Review (Vol. 6) (Law Press China)
  30. December 2020, Named a leading tax lawyer in China by the 2021 Asia‑Pacific Guide
  31. October 2020, Published China Tax Lawyer Review (Vol. 7) (Law Press China)
  32. April 2021, Published Resolution of Difficult Tax Cases in China (4th ed.) (Law Press·China)
  33. May 2021, Published China Tax Lawyer Practice (4th ed.) (Law Press·China)
  34. December 2021, Appointed as a professional under the "Third- party Compliance Supervision and Evaluation Mechanism for Enterprises Involved in Cases" (first batch) by the All‑China Federation of Industry and Commerce
  35. November 2021, Published China Tax Lawyer Review (Vol. 8) (Law Press·China)
  36. January 2022, Named a leading tax lawyer in China by the 2022 Chambers Greater China Region Guide
  37. July 2022, Appointed as Think Tank Expert of the "Sichuan Tianfu Central Legal District Tax Legal Service Center", Sichuan Provincial Tax Service
  38. September 2022, Elected Chair of the 10th Fiscal and Tax Law Committee of ACLA
  39. April 2023, Ranked in Band 1 of the 2023 China Client Guide: Top Lawyers by LEGALBAND
  40. May 2023, Published China Tax Lawyer Review (Vol. 9) (Law Press·China)
  41. June 2023, The Operational Guidelines for Tax Judicial Appraisal Work (Trial), drafted under his leadership commissioned by the China Certified Tax Agents Association, was formally released and effective as of July 1, 2023
  42. September 2023, Elected Standing Committee Member of the 11th All‑China Federation of Returned Overseas Chinese
  43. October 2023, Published China Tax Lawyer Practice (5th ed.) (Law Press·China)
  44. November 2023, Elected Council Member of the 7th Council of the China Certified Tax Agents Association
  45. December 2023, Exclusively invited to write the "China Tax Law Overview" for the 2024 Chambers Greater China Region Guide
  46. December 2023, Appointed"Special Supervisor for Administrative Reconsideration" by the Ministry of Justice
  47. January 2024, Listed as a Band 1 practitioner in China Tax Law in the Chambers Greater China Region Guide 2024
  48. January 2024, Published China Tax Lawyer Review (Vol. 10) (Law Press·China)
  49. April 2024, Ranked in Band 1 of the 2024 China Client Guide: Top Lawyers by LEGALBAND
  50. May 2024, Elected Member of the 7th Education and Training Committee, China Certified Tax Agents Association
  51. August 2024, Published China Enterprise Tax Compliance Practice and Cases (Shanghai University of Finance & Economics Press)
  52. November 2024, Re-appointed as "External Supervisor for Master of Tax Students", School of Public Finance and Taxation, Central University of Finance and Economics
  53. December 2024, Published China Tax Lawyer Review (Vol. 11) (Law Press·China)
  54. January 2025, Listed as a Band 1 practitioner in China Tax Law in the Chambers Greater China Region Guide 2025
  55. April 2025, Ranked in Band 1 of the 2025 China Client Guide: Top Lawyers by LEGALBAND
  56. June 2025, Re-appointed as Legal Expert in the Talent Pool of the Ministry of Finance
  57. December 2025, Published Resolution of Difficult Tax Cases in China (5th ed.) (Law Press·China)
  58. January 2026, Published China Tax Lawyer Review (Vol. 12) (Law Press·China)
  59. January 2026, Listed as a Band 1 practitioner in China Tax Law in the Chambers Greater China Region Guide 2026
  60. April 2026, Ranked in Band 1 of the 2026 China Client Guide: Top Lawyers by LEGALBAND
  61. April 2026, Re-appointed as "Industry Mentor for Master of Taxation Students", School of Finance, Renmin University of China
  62. April 2026, Appointed as Member of the Expert Committee on Modern Corporate Governance for Private Enterprises, All-China Federation of Industry and Commerce
Participate in legislation:
  1. At the invitation of the State Taxation Administration, Ministry of Finance, Ministry of Justice, State Council, and the Standing Committee of the National People's Congress, Mr. Liu has participated in drafting and discussing tax legislation, including the Tax Collection and Administration Law, VAT Law, Consumption Tax Law, Individual Income Tax Law, and Corporate Income Tax Law.
Publish monograph:
  1. China Tax Lawyer Review (Vols. 1-12) (2026, Law Press·China)
  2. Resolution of Difficult Tax Cases in China (1st-5th eds.) (2025, Law Press·China)
  3. China Tax Lawyer Practice (1st-5th eds.) (2023, Law Press·China)
  4. China Enterprise Tax Compliance Practice and Cases (2024, Shanghai University of Finance & Economics Press)
  5. Annotations on China Tax Law (2014, Law Press·China)
  6. Tax Risk Management Practice for China's Real Estate Enterprises (2014,China Taxation Press)
  7. Tax Risk Management Practice for China's High-Tech Enterprises (2015,China Taxation Press)
Professional qualifications:
  1. Lawyer's License (2000)
  2. Certified Public Accountant (2002)
  3. Certified Tax Agent (2003)
Work Language:
  1. Chinese, English

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