Pictured: Opening Ceremony

From July 9, 2023 to July 12, 2023, "The 8th China Tax Lawyers, Tax Agents and Tax Law Graduate Students Summer Academy(2023)" was held in Beijing. The Summer Academy was organized by the Training Department of China Certified Tax Agents Association and co-organized by Hwuason Law Firm and Huashui Tax Agents Firm. (hereinafter referred to as "Summer Academy"). The Summer Academy has received wide response from local legal associations, tax associations, law firms, tax agents and lawyers, tax agents, university law schools and graduate students in tax law, enterprises and tax managers, tax authorities and tax officials. By the deadline of July 2, the organizing committee of the Summer Academy received more than 480 applications from nearly 30 provinces and cities. The organizing committee set up a review panel, and finally admitted 210 students based on the principles of fair competition, selective admission, comprehensive balance and diversity of students. Due to space and quota restrictions, many outstanding colleagues failed to be admitted.

This Summer Academy is held in the context of the beginning of the beginning of the 20th spirit of the party. Essence At 8:30 am on July 9th, this summer academy held a grand opening ceremony. Mr. Liu Tianyong, the director of the Financial and Tax Law Professional Committee of the National Lawyers Association and the director of the Hwuason Law Firm, was commissioned by the China Registered Taxator Association and served as the host of the opening ceremony of this Summer Academy. Mr. Xie Bin, Executive Vice President of the China Registered Tax Actians, Professor Shi Wenwen, Vice President of the China Finance and Tax Law Research Association and director of the Finance and Tax Law Research Center of China University of Political Science and Law attended the opening ceremony and delivered speeches.

Pictured: Executive Vice President of Xie Bin delivered a speech

In his speech, Vice President Xie Bin pointed out that since 2014, the Summer Academy has been successfully held for seven sessions. Social attention and influence have continued to expand. Play an important role. He put forward three suggestions on the vast number of taxists: First, the entire industry promotes practice in accordance with the law, implemented the "Opinions on Further Strengthening the Supervision of Financial Council" by the China Office and the State Council; , To adapt to the development of the times, provide high -quality services for taxpayers; third, support to strengthen cooperation and exchanges between the industry, the tax -related service industry is fully market -oriented. , Comprehensive services for wealth, taxes, and law to achieve mutual benefit and win -win and common development. Finally, I wish the eighth summer training class a complete success.

Pictured: Professor Shi Wenwen delivered a speech

In his speech, Professor Shi Wenwen believes that the core of tax -related services is the tax law. Therefore, it is necessary to integrate taxes and laws. The cooperation between taxists and lawyers is an important goal of our movement. He proposed that the vast number of tax agents must be the agent of "confidence": first, we must not forget the original intention and practice the spirit of wealth management, governing the country, and the people; The changes, seize development opportunities, establish innovative thinking, systematic concentrated learning, learn to use, unite, and achieve better self. It should always be the guardian of taxpayer's rights and interests based on the feelings of taxpayers. In the end, he wished students to learn.

Pictured: Director Liu Tianyong presided over the opening ceremony

In the end, Director Liu Tianyong thanked the two experts for his wonderful speech and congratulated the admission trainees. He introduced the course settings of this Summer Academy. Vision, improvement ability, making friends!

In the four -day course, senior professionals from the leaders and experts from the tax authorities, well -known professors and scholars, and senior professionals at home and abroad law firms, accounting firms, and taxi firms have attracted much attention to the current tax -related services VAT legislation, personal income tax reform, the amendments to the tax collection and management law, tax inspection, tax dispute resolution, export tax rebate disputes, land VAT clearing, international tax services, cross -border investment and other hot issues Analysis and interpretation.

Pictured: Professor Yang Xiaoqiang taught

On July 9th from 9: 00-12: 00, Yang Xiaoqiang, a professor at the School of Law of Sun Yat-sen University, gave a special lecture on the title of "Analysis of the History of Value-added Tax Legislation". Professor Yang first combined with European VAT legislation to discuss and define the connotation, nature and scope of VAT from the essence of VAT, and introduce the constituent elements of VAT laws from six aspects. Subsequently, Professor Yang combined the current laws and regulations, external regulations and theories, and explained and discussed the five major hot issues in VAT legislation: first, the relationship between VAT and corporate law; second, the relationship between VAT and contract law and contract law ; Third, the issue of VAT and the Financial Law; Fourth, the relationship between VAT and the supply chain of the industrial chain; fifth is the relationship between VAT and asset evaluation law.

Pictured: Mr. Ma Tian taught

At 13:30-16: 30 pm on July 9, the title lecture on the title of "Tax Planning of High Pure People in the New Tax Law" was given by Maitian. He first introduced the digital transformation of China's tax supervision, the implementation of CRS, and the strengthening of high -income personal tax supervision. Then, he interpreted the consideration of high net worth personal tax optimization ideas at this stage, including the domestic listing structure construction and personal tax optimization ideas and overseas listing to build an offshore family trust structure. In the end, he analyzed the establishment of the overseas family office in conjunction with the case, and analyzed the considerations of the family office of the family office in the Asia -Pacific region and the taxation of taxes.

At 18: 30-20: 30 on the evening of July 9, a special Salon I was held "New Opportunities for Deepening Taxation Reform and Tax Research". The theme sharing guest of this salon was a senior expert in a tax authority. He first spoke on the current situation, development and change of my country's taxation reform under the modernization of Chinese -style modernization. He believes that the status of taxation is increasingly important, and it has been included in the country's vision scope and plays an important role in the national governance system. Therefore, the tax system and tax reform have a significant relationship. Subsequently, he conducted in -depth discussions on issues such as the top -level design, reform concepts and goals, allocation systems, distribution systems, management systems, and taxation functions of taxation reform. Professor Shi Wenwen, vice chairman of the China Finance and Tax Law Research Association and director of the Finance and Tax Law Research Center of China University of Political Science and Law, made a comment, and the two guests exchanged with students.

Pictured: Vice President Li Linjun taught lectures

At 8:30-10: 00 am on July 10, Li Linjun, vice chairman of the China Registered Taxation Association, gave a special lecture on the title of "Deepening Taxation and Management Reform and Tax Receiving Services Upgrade". He first sorted out the process of taxation and management reform, introduced the six stages of taxation and management in my country, and pointed out that the important task of current tax collection and management reform is to comprehensively promote the digital upgrade and intelligent transformation of tax collection and management, improve the tax law enforcement system and mechanism, promote high -quality and efficient implementation Intelligent taxes and fees services, accurate implementation of tax supervision, and continuous deepening expansion of tax co -governance pattern. He also sorted out and introduced issues such as gold tax engineering and comprehensive digital electronic invoices. Subsequently, President Li emphasized how the tax division industry achieved digital transformation, and analyzed the international trend, the dilemma, the direction and path of the transformation.

On July 10th at 10: 00-11: 30, Shi Wenwen, vice chairman of the Financial Tax Law Research Association of the Chinese Law Society and director of the Financial Tax Law Research Center of China University of Political Science and Law Send a special lecture. Professor Shi combined with a complex equity transfer personal income tax dispute cases, analyzing and lectures on multiple disputes. First of all, he departed from the "taxpayment clause" agreed in the equity transfer agreement to distinguish between the obligations and responsibilities between the taxpayer and the deduction obligations, and discussed with the trainees. He believes that the taxpay clause is a matter of free arrangement of market entities. Based on the principle of efficiency and fairness in management and management, tax authorities should respect, which is also the purpose of judicial interpretation of the Supreme People's Court. Then, Professor Shi combined with the tax agreement between China-Canada analyzed issues involving tax residents, priority taxation rights, and tax credits.

At 13:30-15: 00 on the afternoon of July 10, senior experts of a tax authority gave a special lecture on the theme of "hot spots and difficulties in current tax administrative reconsideration lawsuits". He first introduced the number of national tax administrative reconsideration and administrative response from 1994 to 2022. Through data trends, tax administrative reconsideration and total litigation cases were not large, but the increase was obvious. At the same time, he combined the case of the case in conjunction with the General Administration (2018-2022), and believes that the maintenance rate of reconsideration is rising, the defeat rate is low, major complex sensitivity and extensive cases have increased; Modification of related files. Secondly, he combined with the new situation of tax supervision and reform, and believed that the ways to resolve disputes should work efforts to substantially resolve disputes and actively use mediation.

On July 10th 15:00-16: 30, Jiang Zhenghe, the lawyer of the Hwuason Law Firm gave a special lecture on the theme of "Foreign Trade Enterprise Export Tax Rebate Compliance Management Practice". First of all, in accordance with the typical tax cases notified by the current tax department, he pointed out that the foreign trade field as a key area of tax supervision will continue to face a continuous strong supervision trend and the risk of criminal liability. Secondly, in accordance with the four major links of foreign trade enterprises in export tax refund, he focused on analyzing tax risks and its response to foreign trade enterprises to obtain the filing documents in false or false, exported letter transfer, "fake self -employment, real agency" and other circumstances. Essence Thirdly, he combined with the current foreign trade formats, namely cross -border e -commerce, border people's municipalities, and comprehensive foreign trade service enterprises, and other policies and typical cases, revealing the changes and risks of tax fraud. In the end, he interpreted how the company carried out risk self -examination and the response to export letters, administrative, and criminal risks.

Pictured: Ms. Sun Ping Teaching

At 8:30-11: 30 am on July 11th, Ms. Sun Ping, Chairman of the Hua Tax Tax Firm (Sichuan) Co., Ltd. and the vice chairman of the Sichuan Provincial Registered Taxator Association, lectured on the "latest land value-added tax clearing practice and case Analysis. First of all, she sorted out the relevant policies and regulations of land value -added tax; second, she introduced the land value -added tax liquidation method and requirements, and detailed the process of liquidation, different requirements for liquidation units in different regions, the conditions for liquidation, submitted information, and calculating the land. Analysis of value -added ideas and other aspects; again, she interprets the implementation caliber of special matters such as common cost allocation, the cost of the outer parts within the red line, and the people's air -to -air prevention space through a question. In the end In the 11 typical tax disputes of liquidation, she invited students to share the idea of solving disputes, which caused other students to think and learn progress together. The atmosphere at the scene was warm.

Pictured: Professor Chen Yuzhuo teaches

At 13:30-16: 30 pm on July 11, Professor Chen Yuzhuo, the Tax Cadre Academy of the State Administration of Taxation, was taught by "Analysis of the Correctional Calculation of Enterprise Income Tax Calculation". Professor Chen combined with the settlement of taxation tax declaration forms, the projects filled in the projects in the projects are targeted at income projects, deduction items, asset projects, special matters, make up for losses, and tax incentives. A comprehensive analysis of the processing methods and taxation differences. He suggested that students should study the tax policies in conjunction with the tax declaration form in the study of the study. Next, during the period, Professor Chen Yuzhuo interacted frequently with the trainees, and the atmosphere at the scene was active.

On July 11th from 18: 30-20: 30, a special Salon II "Latest Trends and Business Innovation" was held. At this time, the guest of the salon shared guests Wang Qiang, a partner of Hwuason Law Firm. Lawyer Wang first introduced the occupational positioning of tax lawyers and pointed out the advantages of tax lawyers; second, he combined the practical experience of the Hwuason lawyer team to summarize the business capabilities required by the tax lawyer. Problem research capabilities, fiscal and taxation legal knowledge reserve capabilities, operational relief procedures, results transformation and output capacity, and business expansion capabilities. He also emphasized that tax lawyers must analyze the analysis of comprehensive thinking of tax law, accounting, and legal thinking when acting for proxy cases. In the end, the four students came on stage to share their business innovations in the field of tax -related and solved the thinking path of tax -related issues.

At 8: 30-11: 30 am on the morning of July 12, Lawyer Liu Tianyong, director of the Professional Committee of the Finance and Tax Law of the National Lawyers Association and director of the Hwuason Law Firm, gave a lecture entitled "The Latest Tax Control Case Solving Practice". He analyzed the typical cases of four different industries in practice in detail. The four cases were the administrative resumption of administrative reinstatement of a certain metropolitan steel enterprise to obtain a false invoicing tax adjustment. An administrative lawsuit in the land -opening corporate land recovery of soil increasing taxes and exemption disputes, and a coal enterprise was suspected of fictional VAT invoices. In each specific case explanation, Director Liu first introduced the basic situation and transactions of the enterprise involved in the case. With that, he analyzed the core controversial focus of the case and provided layers of the inspection and processing results of the tax authorities in a targeted manner. The level of dispute solutions, then combined with the practical experience of China Tax, interpreted the relief channels of the case and the legal opinions issued by the lawyer. Finally, the final processing results of the case were introduced and the experience of handling the case summarized during the process of handling the case was shared with the students.

Pictured: Ms. Sun Junxia teach

At 13:30-14: 30 pm on July 12, Ms. Sun Junxia, a partner of Ernst & Young Tax, gave a special lecture on the theme of "Latest International Tax Service Case Analysis". Teacher Sun first introduced the development of the pillar two in detail, pointing out that the pillar two aims to introduce the world's lowest tax rules to strengthen the tax supervision of large multinational enterprises. At the same time, there are two chain measures: taxable rules and global anti -tax base erosion rules. Subsequently, Teacher Sun analyzed the problems of the scope of the pillar 2, the calculation method and the progress of the pillar two in the implementation of the pillar two of the taxes of various countries. It is pointed out that the multinational enterprises in my country will inevitably be affected. Increase risk of tax costs.

Pictured: Ms. Xiong Xiaoqing taught

On July 12th from 14: 30-16: 00, Ms. Xiong Xiaoqing, a senior consultant of Ernst & Young Tax, gave a special lecture on the theme of "cross-border investment tax-related hotspots". First of all, she shared the latest China service cases in accordance with my country's tax rules and policies, analyzing the points in the case, including overseas guarantee cases, non -residents' indirect transfer of property cases, and anti -tax avoidance cases in the domestic. Secondly, the challenges faced by "going out" enterprises around China, including the challenges of external tax disputes, the issue of transfer pricing, the applicable issues such as tax residents and taxation agreements after the corporate cross -border, and explained the solution. He summarized the experience of China's "going global" corporate tax argument, including active use of tax agreement, support from domestic tax authorities, and selected disputes to solve the channels.

Pictured: A certificate of conclusion

On July 12th 16:00-16: 30, the "Eighth China Tax Lawyers, Taxians and Graduate Summer Academy (2023)" courses were successfully concluded and the completion ceremony was held. The graduation ceremony was chaired by Mr. Liu Tianyong, director of the Professional Committee of the Finance and Tax Law of the National Lawyers Association and the director of the Hwuason Law Firm. Mr. Zhao Chenggang, director of the Training Department of the China Registration Taxator Association, delivered a speech and issued a certificate of completion to the qualified trainees. In his speech, Director Zhao Chenggang expressed his sincere gratitude to the organizer of the Summer Academy. He believed that the teachers of Summer Academies were strong. The combination of training content theory has a significant role in improving the overall business level of Chinese tax lawyers and taxists. He suggested that the students' relevant policies related to the tax law after the meeting stipulate to strengthen their understanding of the tax law. In the end, he congratulated everyone who graduated smoothly, and wished the Summer Academies better and better.

At the closing ceremony, Director Liu Tianyong, on behalf of the organizer of this Summer Academy, Hwuason Law Firm and Hua Tax Firm, extended warm congratulations to the students who had successfully completed the current period, and expressed heartfelt thanks to the teachers of preaching. In the end, he suggested that students can communicate with each other in the future work and study, actively pass the value concept of Summer Academies, and jointly promote the development of the national tax -related service industry.

Pictured: Photo Ceremony

Since its inception in 2014, the Summer Academy has been successfully held for eight sessions. The success of this Summer Academy is in the first year of the 20th year, which is of great historical significance. In the four days of intensive learning and training, the participants have a deeper understanding of the tax policies, and have a diversified solutions to the difficult cases in practice. This summer training once again for the state and society for more than two hundred "tax + law" professionals, they will with high standards, high quality tax lawyers and tax accountant industry level, in the vigorous development of China tax-related professional services, promote the development of tax modernization of law, serving the new era around the all-round development of economy and society. In the future, the Summer Academy will continue to uphold the value concept of "openness, cooperation and inclusiveness", continue to promote the high-quality development of tax-related professional services, and contribute to the modernization of the national governance system and governance capacity.