On May 24, 2025, a seminar on "Domain Legislation and Legislative Improvement in Key Areas of Finance and Taxation" was held in Nanchang, Jiangxi Province, hosted by the Legislative Law Research Association of the China Law Society, the Financial and Tax Law Research Association of the China Law Society, and Jiangxi University of Finance and Economics. Various legal experts and financial and tax law experts gathered in Nanchang to discuss issues related to domain legislation, legislation in key areas of finance and taxation, domain law, and legislative practice. Our senior partner Jia Mengmeng was invited to attend the conference and delivered a keynote speech on the topic of "Legislative improvement of tax dispute resolution mechanism in bankruptcy proceedings".

Lawyer Jia, based on multiple tax dispute cases encountered by bankrupt liquidation enterprises he has handled, proposes several tax related legislative considerations in the field of bankruptcy procedures. Firstly, after the delivery of tax processing documents, if the tax claim is established and administrative reconsideration does not affect the execution, can the bankruptcy administrator directly confirm the claim for the tax authority? Secondly, if an enterprise or a third party with an interest has objections to a specific administrative action taken by the tax authority, does it have the right to request the administrator to initiate a review? If the administrator refuses to initiate a review, does the enterprise or third party have a remedy channel? Thirdly, if a bankrupt enterprise encounters tax inspections and the inspection cases are pending for a long time, which affects the progress of the bankruptcy proceedings, how should the contradiction between the declaration node of tax claims and the deadline for completing the inspection cases be handled? Fourthly, if the assets of a bankrupt enterprise are held in an account managed by the court, even if the bankruptcy administrator agrees to initiate a review, does this mean that the bankrupt enterprise has no recourse when facing tax treatment due to the inability to use the funds in the account for pre tax clearance and provide tax guarantees? Lawyer Jia's speech on tax legislation in the bankruptcy field sparked reflection and discussion among the attendees.

Lawyer Jia's team has been deeply involved in the field of tax related legal services for many years, attaching great importance to the research of tax law theory and paying attention to the dynamics of tax related legislation. Lawyer Jia believes that research on tax law and legislative law can help understand and apply tax related provisions in tax case handling, especially when it comes to the application of provisions, and enable them to find breakthroughs for cases from the perspective of legislative intent and tax law theory. At the same time, Lawyer Jia's long-term experience in handling tax cases on the front line has given her a deep understanding of the shortcomings of some tax related legal documents in practical application, which can provide rich case materials for the improvement of tax legislation, especially for fields of law that rely on empirical research methods.