How Do I Become an International Tax Lawyer?

The China Tax Attorney Summer School was launched in May 2014 by Dr. Liu Tianyong, senior partner of Huashui Law Firm, deputy director and secretary-general of the Financial and Tax Law Professional Committee of the National Law Association, and aims to train the reserve talent of Chinese tax lawyers and promote Chinese taxation. The continuous development of the legal profession. The organizers of the Summer School are the All-China Lawyers Association, the School of Civil, Commercial and Economic Law of China University of Political Science and Law; the organizers are the Research Center of Finance and Tax Law of China University of Political Science and Law, and China Tax Law Firm. ^[1]

China Tax Attorney Summer School

China Tax Attorney Summer School is a senior partner of Huashui Law Firm, deputy director and secretary-general of the Financial and Tax Law Professional Committee of the National Law Association.

The Third Plenary Session of the 18th CPC Central Committee attaches great importance to the reform of the fiscal and taxation system and proposes that "fiscals are the foundation and important pillars of state governance. A scientific fiscal and taxation system is an institutional guarantee to optimize resource allocation, maintain market unity, promote social equity, and achieve long-term stability in the country "; Establishing a modern financial system", "Implementing the principle of taxation statutory"; "Deepening the reform of the taxation system", "Proposing gradually the proportion of direct taxes". China's tax law system is undergoing profound structural changes, and taxation construction under the rule of law is accelerating.

In order to adapt to the new situation of the rapid expansion of China's tax legal service business, on December 23, 2012, the All-China Lawyers Association formally established a financial and tax law professional committee to better organize and promote the development of China's tax lawyers. At present, the most urgent task is to strengthen the training of lawyers 'tax services, focus on training the backbone of tax lawyers in various provinces and cities, and improve the level of lawyers' tax law practice as soon as possible. This requires strategic cooperation with high-level academic institutions. Tax law graduate students are a reserve team of tax lawyers. Tax lawyers and tax law graduate students studying and communicating together is an innovative way of education and training, which will surely have positive results and profound impact. To this end, the All-China Lawyers Association's Financial and Tax Law Professional Committee and the School of Civil, Commercial and Economic Law of China University of Political Science and Law have decided to jointly organize the "China Tax Lawyer and Graduate School of Tax Law Summer School" starting in 2014.

"The First Summer College of China Tax Lawyers (2014)"

From July 14th to July 18th, 2014, it was sponsored by the All China Lawyers Association's Financial and Tax Law Professional Committee, China University of Political Science and Law's School of Civil and Commercial Economics Law, and the China Taxation Law Research Center and Huashui Law Firm. "Tax Lawyer and Graduate School of Tax Law Summer School " was held at China University of Political Science and Law. The current Summer School has received extensive responses from various provincial and municipal legal associations, law firms, and lawyers, graduate students of tax law, cadres of tax authorities, corporate tax managers and other institutions and people. After careful review by the main organizer, the final admission was 180. There are 120 lawyer students, 60 graduate students in tax law, tax bureau officials, and corporate tax officials. This Summer School is the first time for tax lawyers, tax law graduate students, tax cadres, tax managers, tax law scholars and other tax legal persons to come together consciously to learn knowledge, improve theory, discuss issues, share experiences, encourage each other, and plan for the future! The successful holding of this "Summer School" will play a significant role in reaching a consensus on the development of China's tax lawyer industry and promoting the formation of a domestic tax law community.

At 8:30 am on July 14th, the "Summer School" held a grand opening ceremony. Mr. Liu Tianyong, the director of the China Tax Law Firm and the deputy director of the Financial and Tax Law Professional Committee of the National Bar Association, was commissioned by the All-China Law Association as the host. Secretary-General of Zhou Yuansheng, Lawyer Association, Deputy Chairman and Secretary-General of China Association of Certified Tax Agents, former Director of the State Administration of Taxation Li Linjun, Deputy Director of the State Administration of Taxation Policy and Regulations Jin Wanjun, Director and Ph.D. of the Finance and Tax Law Research Center of China University of Political Science and Law Student Supervisor Professor Shi Wenwen attended the opening ceremony and delivered a speech.

In the next five days, experts and scholars from the country's top tax lawyers, well-known universities, and tax authorities will focus on ten topics including tax risk control in M & A and restructuring, tax dispute resolution, and international tax treaties.

At 9:30 am on July 14th, Director Li Linjun combined with his personal experience in participating in the "Tax Collection and Management Law" and gave a wonderful lecture on "Tax Collection and Management Reform and Tax Collection and Management Law Amendment". He introduced the background of the reform of the tax collection and management law, as well as advanced international concepts and experiences, and put forward the viewpoints of establishing the concept of promoting compliance, implementing tax risk management and strengthening information support methods. In terms of improving the tax collection and management model, he proposed that basic procedures for collection and management that are based on clear collection of the rights and obligations of both parties should be established, and risk-oriented, classified and hierarchical professional management should be implemented, and law enforcement focusing on restricting power and fulfilling responsibilities should be improved. Supervision mechanism to improve the tax collection and management system based on the tax collection and management law. 10: 30-12: 00, Deputy Director Jin Wanjun took "The Frontier Issues of Current Tax System Reform and Tax Law Enforcement" as the topic, and conducted in-depth analysis on hot issues in China's tax legislation and law enforcement such as "tax reform" and real estate tax. .

On the afternoon of July 14th, Mr. Liu Tianyong gave a special lecture on "Analysis of Tax Risk Control Cases in M & A and Reorganization". He first introduced the basic tax policies and latest legislative developments in China's M & A and reorganization, and then analyzed in detail the key precautions needed for M & A and reorganization. Six major tax risks-historical tax issues, irrational M & A and restructuring structure, lack of tax planning for M & A and restructuring transactions, non-compliance with special tax treatment, and indirect equity transfers being adjusted for taxation, followed by detailed analysis based on years of practical experience Three major steps to control the tax risks of mergers and acquisitions. The first step is to carry out tax due diligence before M & A and reorganization. He proposed to control potential tax risks by setting protective clauses in the acquisition agreement. The second step is to plan the structure of M & A and restructuring and transaction methods in an increasingly frequent anti-avoidance investigation. Therefore, retaining the necessary commercial rationality of the intermediate holding company has become an issue that must be paid attention to in cross-border reorganization of enterprises. The third step is to improve the tax risk management level of mergers and acquisitions. All parties to M & A and reorganization shall timely report and pay taxes in accordance with the provisions of the tax law, and provide materials for special tax treatment, etc., to improve tax compliance and prevent unnecessary tax risks. In the end, Liu Tianyong analyzed the administrative and criminal liabilities that may be violated in mergers and acquisitions and reorganizations, and provided a remedy to protect legal rights from the perspective of a lawyer.

On the morning of July 15th, Associate Professor Cai Chang from the School of Taxation of Central University of Finance and Economics lectured the trainees on "core technologies and practical cases of domestic tax planning". He first explained in detail the concept of "tax planning", legality, goal setting, and the differences and connections with tax evasion and avoidance. He emphasized that taxpayers must use legal means to carry out strategic operations, investment and financial activities and tax-related matters. Plan and arrange in advance to achieve the goals of tax savings, tax deferral, and tax risk reduction. After that, Professor Cai Chang introduced 16 practical strategies for tax planning, and analyzed the methods to maximize tax profits. Then Cai Chang guided everyone through a lot of cases and data to think about how to plan taxation and reduce corporate tax burden during the investment process, sales process, and equity transfer.

On the afternoon of July 15th, Professor Shi Wenwen, Director of the Finance and Tax Law Research Center of China University of Political Science and Law, gave a lecture. The subject of the lecture was an in-depth analysis of recent tax law cases. The first case is a tax-related case of equity transfer of a coal mining company in Shanxi Yiyi, focusing on the nature of the transfer in this case, that is, whether it is "asset transfer" or "equity transfer". Is the tax authority entitled to do so? The qualitative nature of the students also started an intense discussion. The second case is the tax-related case of the restructuring and reorganization of Luoyang Plako Biotechnology Co., Ltd. This case is an equity transaction in terms of legal form, but it is essentially an investment act from the economy. According to the principle of substance over form taxation, this case should be taxed according to the income from property transfer.

On the morning of July 16, lawyer Wang Jiaben of Beijing Tianchi Hongfan Law Firm systematically explained "administrative and legal relief of tax disputes". The course focuses on the content of tax disputes and the application of laws, combined with its own practical experience, and explains to students in depth the issues that should be considered in tax administrative reconsideration and litigation procedures. He pointed out that tax lawyers should pay attention to the four aspects of legal basis, subject of law enforcement, inspection procedures and fact determination in the representation of tax disputes, with special attention to the legality and rationality of regulatory documents and the collection of evidence in administrative litigation. In terms of fact determination, we must focus on the three cores of taxes, late fees, and specific administrative penalties.

On the afternoon of July 16, Mr. Dong Gang, King & Wood Mallesons, gave a special lecture on "Common Tax Issues for Non-resident Enterprises". First, he introduced the basic issues involved in non-resident taxation, such as the criteria for distinguishing between resident and non-resident enterprises, the application of preferential tax treaties, and withholding methods. Next, he analyzed the tax rate, payment time limit, payment place, tax preferences and other concerns of non-resident enterprises such as dividends, dividends, interest, rent, royalties and other common tax-related income, and compared the use of concessions. The difference between fees and labor income. Finally, the important explanation of Guoshuihan [2009] No. 698 on the relevant provisions of non-resident enterprises on the direct or indirect transfer of the shares of Chinese resident enterprises (excluding the purchase and sale of shares of Chinese resident enterprises on the public securities market), and Analyze related cases of indirect equity transfer such as "Wal-Mart acquired many and many".

On the morning of July 17, Lawyer Yang Houlu of Jun He Law Firm brought a wonderful lecture on "Principle and Application of Tax Agreement" to the trainees. He explained the principles of interpretation of tax treaties in detail, and conducted detailed analysis of the terms of the Agreement between the Government of the Republic of Singapore and the Government of the People's Republic of China on Avoiding Double Taxation of Income and Preventing Tax Evasion, and pointed out the application of tax treaties. There are many issues that should be noted.

On the afternoon of July 17, Mr. Ni Yongjun, a lawyer from Zhonglun Law Firm, gave a lecture on Chinese enterprises going out to tax planning and compliance issues. After analyzing the basic overview of the current "going out" of Chinese enterprises, he talked about the basic issues involved in overseas investment taxation, such as double taxation, controlled foreign enterprises, and weak capital. He also focused on analyzing and introducing the tax planning of overseas investment and its common uses. skill. Mr. Ni divides "going out" into investment stage, operation stage and exit stage. Among them, the investment stage mainly involves the selection of legal entities for overseas investment, planning of holding companies, effective use of tax treaties, financing arrangements, and tax planning of intangible asset arrangements; The operation phase mainly involves planning arrangements for supply chain management and profit repatriation.

On the morning of July 18th, Mr. Cao Fuli, a lawyer from Jones Day, explained "International Tax Planning and International Anti-Avoidance Trends". Mr. Cao first introduced the typical global tax planning scheme of a well-known international company to the trainees, and then explained the tax payment. Planning should follow the principle of not violating applicable laws, reducing global tax payments, and delaying tax payments, and then analyze and introduce common tax planning methods such as cost allocation, transfer pricing, capital weakening, and the use of composite tools. Finally, Mr. Cao introduced the current international anti-tax avoidance trends, including the multilateral convention on tax collection and mutual assistance and the OECD's BEPS action plan.

On the afternoon of July 18, Professor Zhu Yansheng, Deputy Dean of the Law School of Xiamen University and Deputy Director of the Center for International Tax Law and Comparative Tax System of Xiamen University, gave a wonderful speech on the topic of "Identification of Permanent Establishments in Tax Agreements". He first identified the permanent establishments. Concept, and further analyze the constituent elements of the permanent establishment, he combined with the relevant domestic and foreign laws, the provisions of tax treaties, and foreign classic cases to conduct a detailed analysis of the identification of place-based permanent establishments, engineering permanent establishments, and agency permanent establishments. Interpretation.

On the evening of July 15 and the evening of July 17, in response to the issues of concern to tax lawyers, the "Summer Academy" organizing committee also organized two tasks: "tax lawyer business development" and "tax preferential application and law firm tax management practice". At the salon event, the trainees gave lectures and discussions, and the effect was obvious.

At 5 pm on July 18th, the "First China Tax Lawyer Summer Academy" held a short closing ceremony, and awarded nearly 200 trainees with certificate of completion. The closing ceremony was hosted by Mr. Liu Tianyong, the director of Huashui Law Firm and the deputy director of the Financial and Tax Law Professional Committee of the National Bar Association. The three students represented nearly 200 students and shared their five-day learning experiences and feelings. China University of Political Science and Law Professor Shi Wenwen, the director of the research center, delivered a warm speech on behalf of the main organizer, and put forward ardent expectations and messages to all students. At the closing ceremony, lawyer Liu Tianyong first congratulated the students on their successful graduation and put forward three points for the future development of China's tax lawyer industry. First, we must focus on strengthening the training and communication of the tax lawyer industry; second, we must promote the establishment of tax law professional committees by the provincial and municipal legal associations as soon as possible; and third, tax lawyers must become an important force to promote the reform of the state's fiscal and taxation system, thereby promoting fairness and justice in tax law.

The Third Plenary Session of the 18th CPC Central Committee put forward clear requirements for deepening the reform of the fiscal and taxation system. Fiscal and taxation issues have become the focus of China's political, economic, and social fields. The construction of the rule of law on fiscal and taxation has become a breakthrough and force for comprehensively deepening reforms and promoting economic and social development In the future, the demand for financial and tax legal services will continue to increase, and a new period of tax lawyer development has arrived. The successful holding of this "Summer Academy" will surely have a profound impact on the development of China's tax lawyer industry, and will also play a positive role in prospering the country's fiscal and tax law theory and practice. It will eventually be included in the development of China's fiscal and tax law industry History books. ^[3]