On the morning of October 20, 2024, lawyers Liu Tianyong and Zheng Zhaochen of Beijing Hwuason Law Firm were invited to give a lecture to the Heilongjiang Provincial Association of Certified Tax Agents at the Central Institute of Socialism in Beijing with the theme of “Under the Judicial Interpretations: Tax Risk Management Practices and Typical Cases in Key Industries”.

Combined with the current situation of tax regulation, lawyer Liu Tianyong interpreted the tax agent students of the training course from the aspects of the full implementation of the statutory principles of taxation, the formal implementation of the fair competition review regulations, and the remarkable results of the working mechanism of the joint departmental crackdown on tax-related violations and crimes, and analyzed the characteristics and trends of tax supervision and its impact on the tax agent industry at a macro level. Lawyer Liu Tianyong interpreted and analyzed the key provisions of the “Interpretation of the Supreme People's Court and the Supreme People's Court on Several Issues Concerning the Application of Law in Handling Criminal Cases Endangering Tax Collection and Management”. Based on his own practical experience, lawyer Liu Tianyong interpreted the specific composition of the crime of tax evasion, the changes in sentencing standards, and the specific application of the conditional non-prosecution of criminal liability clauses; introduced the three new types of tax fraud methods and the criminal liability of intermediary organizations in the crime of defrauding export tax rebates; then conducted an in-depth analysis of the controversy over the criminal nature of the crime of false issuance of special VAT invoices, and the demarcation between false issuance and tax evasion.

Mr. Zheng Zhaochen introduced the tax risks and key points of tax compliance in key industries such as the renewable resources industry, the coal industry, the petrochemical industry, the flexible employment industry, and the foreign trade industry based on typical cases, and summarized and shared his experience on issues such as corporate tax compliance construction and risk response.

The lecture of Hwuason lawyers fully combines the situation of tax collection and management, the latest judicial interpretations and the characteristics of high-risk industries, and the content is rich, which has received enthusiastic responses and unanimous praise from the participants.