Long'an News | Long'an Bay Area Legal, Finance and Tax Integration Research Center Successfully Organized a Salon Event on "Tax and Criminal Law: New Judicial Interpretations Related to Taxes from Two Perspectives"

On April 26, 2024, in order to provide a professional legal interpretation of the “Interpretations on Several Issues Concerning the Application of Law in Handling Criminal Cases Relating to the Disruption of Tax Administration” issued by the Supreme People’s Court and the Supreme People’s Procuratorate, and to analyze the significant importance of the new judicial interpretations for handling tax-related cases from multiple perspectives, the Longan Bay Law, Finance and Tax Integration Research Center held a “Tax and Criminal Law: New Judicial Interpretations on Tax-related Cases from Two Perspectives” themed salon. This salon was presented by Lawyer Hao Hao, a senior partner at Longan Guangzhou and deputy director of the Longan Bay Law, Finance and Tax Integration Research Center, and Adviser Dai Wenjun, a tax and finance advisor at Longan Guangzhou and senior advisor and deputy secretary-general of the Longan Bay Law, Finance and Tax Integration Research Center. It attracted many lawyers from the center to participate in in-depth discussions on tax-related legal practices.

Lawyer Hao Hao

Senior partner at Longan Guangzhou, deputy director of the Longan Bay Law, Finance and Tax Integration Research Center

Lawyer Hao Hao shared on the topic of “Interpretations on Tax and Criminal Law: Judicial Interpretations by the ‘Two High Courts’ on Crimes Relating to the Disruption of Tax Administration – and the Defense of the Crime of False Issuance of VAT Invoices”. Starting with the provisions on tax-related crimes in criminal law, Lawyer Hao Hao discussed the historical development and changes in the legal provisions for criminal tax crimes under China’s criminal law system, and explained the “past and present” of the laws regarding crimes related to the disruption of tax administration. Then, he explained in detail the hot points, key points, and difficulties of the “Judicial Interpretations on Crimes Relating to the Disruption of Tax Administration”. He highlighted the profound impact of the new judicial interpretations on the defense and compliance of tax-related crimes, and compared them carefully with the existing laws and judicial interpretations. Finally, focusing on the crime of false issuance of VAT invoices, Lawyer Hao Hao introduced three classic cases and analyzed the difficulties, disputes, and defense points in handling cases of false issuance of VAT invoices, providing new ideas for handling tax-related cases.

Adviser Dai Wenjun

Tax and finance advisor at Longan Guangzhou, senior advisor and deputy secretary-general of the Longan Bay Law, Finance and Tax Integration Research Center

Adviser Dai Wenjun provided a detailed interpretation and sharing from two aspects: the underlying logic of illegal invoice activities, the tax control management system, and the tax management mechanisms and administrative responsibilities for typical tax-related illegal activities. Starting with the VAT chain and invoice management order, he focused on analyzing the principles of VAT from both legal and tax perspectives, and extended this to the importance of the invoice audit system and the management system for abnormal invoices in the invoice management order. He also emphasized the management between invoices and business transactions, and between invoices and tax control. Then, Advisor Dai Wenjun explained the current background of tax inspections, and focused on the behavior of false issuance in typical tax-related illegal activities. He detailed the definition, methods, specific circumstances, and entire process of false issuance, and cited relevant legal provisions and cases to explain the administrative responsibilities for false issuance.

LONGAN

This “Tax and Criminal Law: New Judicial Interpretations on Tax-related Cases from Two Perspectives” themed salon attracted many lawyers from the law firm and received positive feedback. In the future, the Longan Bay Law, Finance and Tax Integration Research Center will continue to organize more specialized activities related to handling tax-related cases, further deepen discussions in the field of tax-related issues, and promote the improvement of the professional skills of lawyers in the bay area.