Tax Law，
During his time at Beijing Huashui Law Firm,Mr.Jia Mengmeng served taxpayers,providing daily tax consultation,tax inspection and response services to multiple enterprises.He has rich experience in tax risk management.He acted as an agent for taxpayers in tax administrative reconsideration,tax administrative litigation,and tax related criminal litigation,effectively safeguarding the legitimate rights and interests of taxpayers.During my time at Beijing Tianchi Juntai Law Firm,I served more than 30 tax authorities,assisted tax authorities in reasonably and legally handling issues in daily collection,management,and inspection(tax case consultation,recovery of overdue taxes,modification of external documents,etc.),represented tax authorities in responding to tax administrative reconsideration,tax administrative litigation,and provided advice on the revision of tax legal documents,fully safeguarding the reasonable and lawful administration of tax authorities.
Southwest University of Political Science and Law Recommended Ambassador
Tax Inspection Response Case of an Artist Studio
Tax self inspection case of a star broker
Tax Self-inspection Case of a Beijing Film and Television Media Culture Co., Ltd
Perennial tax consultant of a cultural media limited company in Beijing
Perennial tax advisor to a music culture company in Beijing
Tax Inspection Response Case of a Chongqing Labor Service Co., Ltd
Perennial tax advisor to a small loan limited company in Baicheng
Perennial tax law consultant for a trading company in Henan
Perennial tax law consultant for an energy company in Ningbo
Jiao Zuo, Li Moumou, is suspected of falsely issuing special VAT invoices
Beijing Ma is suspected of falsely issuing special VAT invoices and defrauding export tax rebates
An administrative reconsideration case of a company in Beijing defrauding export tax rebates
A company in Ningbo was identified as a tax evasion case due to obtaining false invoices
A case of a company in Ningbo being required to transfer in and pay back taxes due to obtaining false invoices
A company in Wuchang is suspected of tax evasion
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2024 03/21
Interpretation of "Two Highs" on Several Issues Concerning the Application of Law in Handling Criminal Cases Involving Harmful Tax Collection and Management
The Interpretation of the Supreme People's Court and the Supreme People's Procuratorate on Several Issues Concerning the Application of Law in Handling Criminal Cases Involving Harmful Tax Collection and Management, which came into effect on March 20, 2024, Law Interpretation [2024] No. 4, further clarifies the conviction and sentencing standards, understanding of charges, legal application of new criminal methods, and punishment principles for 14 tax related crimes, including the crime of tax evasion, evasion of tax arrears, fraud of export tax refunds, and falsification of value-added tax special invoices. The author of this article, based on years of experience in representing tax related criminal and administrative cases, interprets several high incidence charges such as tax evasion mentioned in Fa Shi [2024] No. 4 and the key issues that readers are concerned about, in order to be beneficial to readers.
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2023 04/14
The State Administration of Taxation and multiple tax bureaus released 2022 tax administrative review and litigation data
In daily life, in addition to providing insights into tax dynamics through the release of tax related documents, the release of hot news and typical cases also reveals tax related information. The purpose of 'Tax Eyes Watch News' is to extract and interpret tax related information from news, tax related legal documents, or major tax cases, and share it with readers.
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2023 04/11
Can the "red line expenses" be deducted during the settlement of land value-added tax
The "red line expenditure" usually refers to the expenditure incurred for the construction of public facilities or other projects outside the boundary of the project construction land. For example, expenses incurred for the construction of roads, bridges, parks, schools, hospitals, greenery and other facilities outside the project planning. So is this type of expenditure allowed to be deducted by real estate development enterprises during land value-added tax liquidation? There is no clear regulation at the level of the General Administration, and some provinces and cities have introduced local policies that either agree to deduct or prohibit deductions. So, what should be done for most provinces and cities that do not have regulations? This article elaborates on its viewpoints for readers' reference.
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2023 04/10
An Interpretation of "Tax Law Assistance" in the Mechanism of Resolving Tax Disputes
On March 28, 2023, the Qingdao Municipal Taxation Bureau of the State Administration of Taxation released the "2022 Report on the Construction of a Rule of Law Government". In the seventh part of "Improving Rights Relief and Dispute Resolution Mechanisms", it was mentioned that the Qingdao Municipal Taxation System accepted 49 applications for tax law assistance (tax dispute assistance) in 2022, and 12 of them changed their original handling opinions, accounting for 24%. Compared to the reports on the construction of a rule of law government published by other provinces, only the tax system of Qingdao City has a dispute resolution mechanism of tax law assistance. And this system has not appeared at the level of national legal documents. So what is "tax law assistance", what role does it play in the mechanism for resolving tax disputes, and what types of cases and taxpayers are it applicable to? Next, we will analyze one by one.
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2023 02/23
Tax treatment of valuation adjustment after gambling failure
Gambling agreements are also known as valuation adjustment agreements. "An agreement designed by investors and financiers to address the uncertainty of the future development of the target company when they reach an investment and financing agreement, which includes equity buybacks, monetary compensation, and other adjustments to the valuation of the future target company.". However, when equity buybacks and monetary compensation occur, there is currently no legal document specifying how to make tax treatment, and in practice, the treatment methods of local tax authorities vary.
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2023 02/09
Should I issue an invoice after receiving the penalty?
At the beginning and end of each year, when the winning judgment from fellow lawyers is handed down, the author is often asked a question, "The court has ruled that the other party should pay liquidated damages, so does my client need to issue an invoice to the other party?" Here, the author will tell you the answer.
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2023 02/02
Director of the Inspection Bureau of the State Administration: Further focus on high-risk industries and fields in 2023
In daily life, in addition to providing insight into tax dynamics through the release of tax related documents, the release of hot news and typical cases also reveals tax related information. "Tax Eye News" aims to extract and interpret tax related information from news, tax related legal documents, or major tax cases, and share it with readers.
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2023 01/31
Understanding the tax treatment of converting a "limited company" into a "partnership"
Since November 2022, tax authorities in multiple regions have begun to investigate the situation where "limited companies" have been converted into "partnerships" without liquidation, and have conducted interviews with the enterprises, shareholders, and partners involved. Tax cases involving "unliquidated tax payments in the form of enterprise conversion organizations" have erupted in multiple regions. This article will clarify the origin, handling methods, and focus of disputes of this type of case.
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2022 11/25
Are you ready to open a store? Tax policy is understood every minute!
On November 1, 2022, the "Regulations on Promoting the Development of Individual Business Enterprises" was officially implemented. At the time of the implementation of the "Chongding Hot Search" in the new article, many people may have had the idea of starting a self-employed business. Both individual businesses and small low-profit enterprises, which are also important components of the real economy, attract a large number of investors. Here, the author and readers, from the perspective of tax preferential policies, will look at the "tax refund, tax reduction, exemption, and deferred payment" policies that individual businesses and small low-profit enterprises can enjoy.
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2022 11/23
Can the tax authorities pursue the tax payment of an enterprise 30 years ago?
Recently, a "Notice on Tax Matters" issued by a district tax bureau in Haikou City to a property company suddenly attracted widespread attention and heated discussion. The reason is that the document actually verified and collected the taxes of an enterprise 30 years ago and ordered it to pay within a specified time limit. This can't help but make many people wonder, "Can the tax authorities indefinitely pursue tax collection on non tax evading enterprises?" In this article, we discuss the issue of the tax recovery period together.
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2022 11/18
Tax authorities will deepen tax management for high income and high net worth individuals
In daily life, in addition to providing insight into tax dynamics through the release of tax related documents, the release of hot news and typical cases also reveals tax related information. "Tax Eye News" aims to extract and interpret tax related information from news, tax related legal documents, or major tax cases, and share it with readers.
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2022 11/15
Tax Compliance Series | Tax Compliance for cross-border e-commerce export enterprises
The "Double 11" has ended. In previous years, e-commerce platforms such as Tmall have already announced amazing sales during the Double 11 period (November 1-11), but this year, no relevant data has been released on any platform. However, the author found that multiple media reported a set of sales data for cross-border e-commerce. During the "Double 11" period, the Shenzhen Customs accumulated more than 60 million import and export lists under the supervision of the cross-border e-commerce management platform, an increase of about 40% year-on-year. Cross-border e-commerce can maintain a reverse growth trend under the impact of the epidemic, and it has clearly become a growth point that cannot be ignored in China's economic development. According to the Economic Daily, "In the first three quarters of this year, the total import and export volume of cross-border e-commerce in Guangdong exceeded 300 billion yuan." In Guangzhou, Shenzhen, and other places in China, there are a large number of small and micro enterprises engaged in foreign trade export business through cross-border e-commerce platforms. While they are developing rapidly, they have hidden many tax risk points due to inadequate understanding of tax legal documents. Here, the author takes the reader to understand the common tax related risk points of cross-border e-commerce export enterprises and the key points of tax compliance, hoping to bring inspiration to cross-border e-commerce practitioners.
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2022 11/11
The truth about the "Golden Tax Phase IV" is here
Recently, the internet has been flooded with various sensational and absurd rumors about the "Golden Tax Phase IV", falsely stating how the "Golden Tax Phase IV" should target high-income people in order to win high traffic and achieve the purpose of promoting and selling a certain product. However, in fact, there is no official document specifying the launch time and functions of the "Golden Tax Phase IV". We can only get a glimpse of its construction progress and functions from the news released by the General Administration about the "Golden Tax Phase IV". Here, the author collates and summarizes the information about the "Golden Tax Phase IV" that has been confirmed by the State Administration of Taxation, in order to restore the true identity of the "Golden Tax Phase IV" to the readers.
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2022 11/07
Do tax authorities have the right to file and inspect cancelled enterprises?
"If an enterprise has tax risks and cancels them as soon as possible, will the risks also be lost?" The answer to this question was originally clear, "If the enterprise has a criminal risk of being suspected of fraudulent, then even if it is cancelled, the criminal liability of the relevant responsible person has not been eliminated. If there are tax related violations such as tax evasion and underpayment, then the cancellation of the legal entity, like the death of a natural person, should no longer be held accountable."
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2022 06/09
Tax Compliance Series | Viewing the Tax Compliance of Brokerage Institutions from the New Regulations of Radio and Television
On May 30, 2022, the State Administration of Radio and Television issued a notice on the Administrative Measures for Brokerage Agencies in the Field of Radio, Television, and Online Audiovisual Services. Article 1 of this article clarifies that the purpose of these measures is to "regulate brokerage activities in the field of radio, television, and online audiovisual services, strengthen the management of brokerage institutions and personnel, and clarify the rights and obligations of brokerage institutions and personnel." So, as an "institution that provides contract signing, promotion, agency, and other related activities for actors, guests, hosts, network anchors, and other personnel, how should it do a good job of tax compliance in accordance with the provisions of this document? Here, we take the reader to explore.
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2022 04/12
Tax Compliance Series | Reflections on Tax Risks and Compliance Construction in the Webcast Industry
Recently, the State Internet Information Office, the State Administration of Taxation, and the State Administration of Market Supervision and Administration jointly issued the "Opinions on Further Regulating the Profit Making Behavior of Webcast to Promote the Healthy Development of the Industry", which requires "to strengthen the normative guidance of the profit making behavior of Webcast, encourage and support the lawful and compliant operation of Webcast, and promote the development of the Webcast industry in a standardized and standardized manner." That is to say, This year is the year of compliance for the online live streaming industry and the year of regulation and regulation of the platform economy. From last year's online celebrity anchors Sydney, Lin Shanshan, and Wei Ya to this year's online anchor Ping Rong (net name: Lv Sister-in-law Ping Rong), multiple online celebrity anchors have been investigated for tax evasion, causing widespread discussion and attention from all sectors of society. This undoubtedly signals that the platform live streaming industry should strengthen tax compliance construction. In this article, we will discuss the tax risk points of the online live streaming industry and the key points of tax compliance management.
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2022 03/29
Tax Compliance Series | The Connotation and Boundary of Enterprise Tax Compliance System Construction
Since the SASAC issued the Notice on Printing and Distributing the "Guidelines for Compliance Management of Central Enterprises (for Trial Implementation)" on November 2, 2018, the construction of enterprise compliance systems has been widely carried out among central enterprises. Subsequently, the Supreme Court led the implementation of compliance reform pilot projects for enterprises involved in the case, as well as the implementation of third-party supervision and evaluation mechanisms at the national level, allowing the construction of enterprise compliance systems to be promoted among private enterprises. "Tax compliance" has been emphasized in the construction of the compliance system due to the fact that many of the "compliance non prosecution" guidance cases announced by the Supreme Court of Inspection involve enterprises falsely issuing special VAT invoices. At the same time, the release of multiple online celebrity anchors and celebrity tax evasion cases has also attracted taxpayers' attention after lunch, allowing them to start thinking, discussing, and paying attention to their own tax compliance.
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2022 03/16
Is it feasible for cultural and entertainment professionals to invest in the Hainan Free Trade Zone to reduce their tax burden?
With the coming into force of the "Announcement of the Ministry of Finance and the State Administration of Taxation on the Administration of the Collection of Individual Income Tax on Income from Equity Investment and Operation" (Announcement No. 41 of the Ministry of Finance and the State Administration of Taxation in 2021), various regions have gradually implemented policies for the collection of accounts of individual proprietorship enterprises, making the practice of high income groups in the cultural and entertainment field relying on registration for independence and achieving the goal of reducing tax burden through the verification of collection policies completely become history. At the same time, it can be seen from the exposure of tax evasion by many employees such as Weiya and Deng Lun who used fictitious businesses to convert personal labor remuneration into corporate income and falsely declare it, that the country is determined to thoroughly rectify the tax related issues in the field of cultural and entertainment. This can not help but make relevant practitioners begin to ponder how to reduce tax burden in a compliant manner. The Hainan Free Trade Zone, with relatively large tax preferential policies, has become the consideration and aspiration of high-income people. So, is it feasible for cultural and entertainment practitioners to invest in the Hainan Free Trade Zone? How should they achieve tax compliance?
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2022 03/10
What should the payee enterprise do after receiving a tax document requesting "transfer out of input and make up tax"?
With the technical support of tax big data, the state has made greater efforts and breadth in investigating and handling tax violations than ever before. "For transactions that have been completed many years ago, the ticketing party's enterprise was suddenly subject to tax inspections, and it is also inevitable that it was panicked and at a loss.".
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2022 03/09
Looking at 2022 Tax Events from the Government Work Report
On March 5, Premier Li Keqiang of the State Council issued a "Report on the Work of the Government", clarifying the overall requirements and policy orientations for economic and social development in 2022, which released a lot of tax related information. Here, we join readers in adopting a government work report and looking forward to fiscal and tax policies in 2022.
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2021 12/22
"Wei Ya Men" Are Investigated, Analyzing the Risk Prevention Behind the "Tax Evasion" Storm
Editor's Note: The Zhejiang Provincial Taxation Bureau's Inspection Bureau made public to the public the online anchor Huang Wei (online name: Weiya)'s tax related violations from 2019 to 2020, and made a decision to pursue the payment of taxes, impose overdue fines, and impose a total penalty of 1.341 billion yuan, causing a public uproar. However, this matter was not sudden. As early as 2021, the State Administration of Taxation had issued multiple documents requiring practitioners in the live streaming marketing industry to conduct tax self-examination. From Weiya's apology letter, we can also see that Weiya conducted a tax self-examination this year. Here's a question: Why does Weiya still face tax administrative penalties after her self inspection? How can anchors in the process of self inspection avoid and resolve the risk of being identified as "tax evasion" in the remaining nine days? See discussion in this article for details.
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2024 05/20
Part 8 "Practice of Tax Judiciary Theory" by the First Nurse of the College Entrance Examination
On May 18, 2024, the 8th High end Forum on Taxation and Judicial Theory and Practice, sponsored by the Financial and Tax Law Research Association of the China Law Society, the Case Law Research Association of the China Law Society, and the Capital University of Economics and Trade, was held at Nanjing Normal University. Experts from the tax law academic and practical fields jointly participated in this forum. Jia Mengmeng, a senior partner and tax lawyer of our firm, was invited to attend the forum and give a keynote speech on the topic of "The Impact of Judicial Adjudication on Tax Enforcement". At the same time, Lawyer Jia was also awarded the Case Recommendation Award by the Financial and Taxation Law Research Association of the China Law Society.
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2024 04/26
Lawyer Jia Mengmeng was invited to give a lecture to administrative law enforcement personnel in the tax system of Hami City
On April 25, 2024, the first phase of the comprehensive ability enhancement training course for administrative law enforcement personnel in the tax system of Hami City was grandly opened. Our senior partner and tax lawyer Jia Mengmeng was invited to give a lecture on "Key Points of Tax Inspection in the Coal Industry and Prevention of Tax Enforcement Risks" to tax officials in the training class.
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2024 03/18
The 134th session of the book club "The Impact of the Revision of the Company Law on Taxpayers' Tax Treatment" was successfully held
The Standing Committee of the National People's Congress approved the amendment to the Company Law of the People's Republic of China on December 29, 2023, and the new Company Law will come into effect on July 1, 2024. This revision aims to improve the company's capital system, corporate governance structure, shareholder rights protection, and the responsibilities of directors and supervisors. Based on the current Company Law, 16 articles have been deleted and 228 articles have been added and modified. Among them, there are more than ten articles that directly or indirectly affect the tax treatment of taxpayers.
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2023 04/21
A delegation led by the Lawyers Association of Linfen City, Shanxi Province visited Gaopeng for visits and exchanges
We know each other far and near, and thousands of miles are still neighbors. On the morning of April 20th, Lawyer Wei Yinghu, President of the Linfen Lawyers Association in Shanxi Province, Lawyer Xu Jiang, Vice President of the Linfen Lawyers Association in Shanxi Province, Lawyer Zhang Jianzhong, Director of the Financial and Tax Law Professional Committee of the Linfen Lawyers Association in Shanxi Province, and Lawyer Zhang Tao, Executive Deputy Secretary General of the Linfen Lawyers Association in Shanxi Province, together, visited Gaopeng Law Firm to exchange cooperation and development in financial and tax legal business. Lawyer Bai Yazheng, Senior Partner of Gaopeng Law Firm, Lawyer Jiang Liyong, Lawyer Jia Mengmeng, Lawyer Li Zongjiang, and Lawyer Wang Shuaifeng attended the exchange symposium together.
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2022 03/04
Gaopeng Law Firm establishes a legal advisory partnership with the Beijing Enterprise Federation
Recently, Gaopeng Law Firm and the Beijing Enterprise Federation have reached strategic cooperation and signed a perennial legal consultant contract with the aim of complementing each other's advantages and common development. As a perennial legal advisor to the Beijing Enterprise Confederation, Gaopeng Institute will provide professional opinions and suggestions for the Beijing Enterprise Confederation in various aspects such as daily operations, decision-making on major issues, establishment and improvement of internal legal risk prevention and control system, due diligence, contract and document review, drafting and modification, and litigation case handling. In the future, Gaopeng Institute will assist the Beijing Enterprise Confederation in organizing industry summits, training corporate legal personnel, and holding legal lectures, To provide comprehensive, efficient, high-quality, and professional legal services for the Beijing Federation of Enterprises, and work together to contribute to deepening the work of corporate legal services!
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2021 11/11
Gaopeng Reading Club Issue 86 Sharing: Experience in Tax Related Legal Services
On November 5,2021,the 86th sharing activity of"Gaopeng Reading Club"was held in the conference room of Gaopeng Law Firm.In this sharing activity,we invited Jia Mengmeng,a lawyer who is about to join Gaopeng,to chat with everyone about their experience in tax related legal services.
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2024 07/25
Several lawyers, including Gao Peng, were elected as Vice Chairman and Secretary General of the Professional Committee of the 12th Beijing Lawyers Association
According to the Constitution of the Beijing Lawyers Association and the Working Rules of the Professional Committee of the Beijing Lawyers Association, after deliberation at the 6th President's Meeting of the 12th Beijing Lawyers Association, in June 2024, the Beijing Lawyers Association officially announced the "List of Members of the 12th Professional Committee of the Beijing Lawyers Association". 29 lawyers from Gaopeng Law Firm have been selected for 20 professional committees, including the Wealth Management Law Professional Committee, the Finance and Taxation Law Professional Committee, the International Trade Law Professional Committee, and the Marriage and Family Law Professional Committee, based on their profound professional accumulation. (For more information, click: 29 lawyers from Gaopeng Law Firm were selected for the 12th Beijing Lawyers Association Professional Committee). After the election, four lawyers, Jiang Liyong, Hu Jie, Tan Yajun, and Jia Mengmeng, were respectively elected as deputy directors, secretaries general, and deputy secretaries general of four professional committees.
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2024 04/29
Gao Peng's lawyer Jia Mengmeng was listed in the LEGALBAND 2024 Top 15 Administrative Law Lawyers
On April 29, 2024, LEGALBAND, a well-known legal service rating agency, released the "2024 Top 15 Administrative Law Lawyers" list. Jia Mengmeng, Senior Partner of Gaopeng Law Firm, successfully won this honor with his rich practice experience, excellent business capabilities, and high praise from clients.