In order to help fellow lawyers accurately enter the new track of tax-related legal services, on the afternoon of July 14, jointly guided by Guizhou Lawyers Association and Guiyang Lawyers Association, Guizhou Lawyers Association Criminal Professional Committee, Guiyang Lawyers Association Financial and Taxation Law Professional Committee The seminar was co-sponsored by Jingsh Guiyang Law Firm and the Criminal Committee of Jingsh Law Firm (Southwest District). The special lecture on "Exploring a New Blue Ocean for Tax-related Business Using Professional Defense in Cases of Falsely Issuing Special Value-Added Tax Invoices" was held in the multi-fu nctional hall of Jingsh Guiyang Law Firm.
Kang Jun**, deputy director of the Criminal Professional Committee of the Guizhou Lawyers Association,Yan Han, secretary-general of the Criminal Professional Committee of the Guizhou Lawyers Association, Liu Zejing, deputy director of the Fiscal and Taxation Law Professional Committee of the Guiyang Lawyers Association, Zheng Fei, equity partner of Jingshi Law Firm, deputy director of the Criminal Committee of Jingshi Law Firm (National) and president of the Criminal Defense Training Institute, and director of the Taxation Committee of Jingshi Law Firm (National) Qiu Jiyan, member of the Finance and Taxation Committee of the Beijing Lawyers Association, Zhao Lifang, deputy director of the Criminal Committee of Jingsh Law Firm (National), director of the Criminal Committee of Jingsh Law Firm (Southwest District), equity partner of Jingsh Guiyang Law Firm, Xiang Qiang, deputy director of the Management Committee of Jingsh Chongqing Law Firm, executive director of the Criminal Committee of Jingsh Law Firm (Southwestern District), and more than 60 lawyer colleagues inside and outside the firm attended the lecture. The lecture was hosted by Zhao Lifang, deputy director of the Criminal Committee of Jingsh Law Firm (National), director of the Criminal Committee of Jingsh Law Firm (Southwestern District), and equity partner of Jingsh Guiyang Law Firm.
▲Lecture site
▲Kang Jun, deputy director of the Criminal Professional Committee of Guizhou Lawyers Association
At the beginning of the lecture, Kang Jun, deputy director of the Criminal Professional Committee of the Guizhou Lawyers Association, delivered a speech. He pointed out that tax-related legal services are a new track with great potential. Cases of false VAT invoices span a wide range of professions and involve multiple legal relationships including criminal, civil and administrative. The handling difficulty and professional threshold are high, which is an important breakthrough for the transformation of criminal defense lawyers. The Criminal Special Committee of the Provincial Lawyers Association has always attached great importance to the professional construction of lawyers and hopes that everyone will cherish this valuable learning opportunity.
▲Liu Zejing, deputy director of the Financial and Taxation Law Professional Committee of Guiyang Lawyers Association
Liu Zejing, deputy director of the Fiscal and Taxation Law Professional Committee of the Guiyang Lawyers Association, said in his speech that traditional defense lawyers often lack depth of defense in tax-related cases due to insufficient tax law knowledge. The content of this lecture is of great enlightenment for expanding traditional lawyers’ business horizons and improving the depth of handling tax-related cases. It also provides a clear path for everyone to open up a new professional direction in the field of tax-related legal services.
Topic 1: Behavioral patterns and defense strategies for falsely issuing special value-added tax invoices
▲Zheng Fei, Equity Partner of Jingsh Law Firm, Deputy Director of the Criminal Committee of Jingsh Law Firm (National), and Dean of the Criminal Defense Training Institute
Zheng Fei, equity partner of Jingsh Law Firm, deputy director of the Criminal Committee of Jingsh Law Firm (National), and dean of the Criminal Defense Training Institute, based on the forefront of criminal law theory and judicial practice, first sorted out the legislative evolution of the crime of falsely issuing special value-added tax invoices and the identification dilemmas existing in current judicial practice. He pointed out that because this type of case involves the cross-application of tax law, administrative law and criminal law, there has long been a big controversy over the characterization of the behavior.
Subsequently, he classified the types of false accusations based on the principle of the unity of subjectivity and objectivity and the principle of compatibility of guilt and punishment, and analyzed in detail the differences in legal characterization of different types of false accusations and their corresponding defense directions. Combining common typical situations in judicial practice, he systematically explained issues such as how to accurately define the nature of the behavior, how to review the evidence chain, and how to choose the optimal defense path, and constructed a defense methodology with both theoretical depth and practicality for the participating lawyers.
Topic 2: From professional practice in defending false issuance of special invoices to opening up a new blue ocean of tax-related services
▲Qiu Jiyan, director of the Taxation Committee of Jingshi Law Firm (National) and member of the Finance and Taxation Committee of the Beijing Lawyers Association
Qiu Jiyan, director of the Taxation Committee of Jingshi Law Firm (National) and member of the Finance and Taxation Committee of the Beijing Lawyers Association, combined with his more than 20 years of practical experience in the tax audit system, started from the professional practice of defending the crime of falsely issuing special value-added tax invoices, first of all, on " The meaning of "false opening" has been rigorously and normatively defined, and the similarities and differences of the concept of "false opening" in the context of tax law and criminal law have been clarified. On this basis, the objective judgment standard of "false opening" has been put forward, providing a clear identification framework for accurately identifying the behavior of false opening.
Then, starting from the macro trends of the tax-related service market, he analyzed the rapid growth of corporate tax-related compliance and dispute resolution needs under the background of the comprehensive operation of the "Golden Tax Phase IV" and the transformation of tax governance models. Combining practical cases, he made a systematic outlook on how lawyers can extend from traditional criminal defense business to tax-related compliance, tax dispute resolution and other full-chain legal services, providing practical ideas and paths for participating lawyers to develop new business directions.
▲Visit
During the event, the participants also visited the office environment of Jingsh Guiyang Law Firm and spoke highly of the layout and facilities of the law firm.
This lecture closely followed the new situation and new challenges of tax-related criminal defense. It not only provided valuable learning opportunities for participating lawyers, but also further stimulated everyone’s in-depth thinking in the field of tax-related legal services, and played a positive role in the exchange and development of regional tax-related criminal defense business.