Tax lawyer is a very popular lawyer subdivision occupation in western developed countries. In the United States, 30% of tax lawyers provide tax-related services accounting for 50% of lawyers' total income, which shows how important tax lawyers are in the market environment of "administering taxes according to law".
With the continuous upgrading and improvement of "Internet plus supervision", tax issues are playing an increasingly important role in risk management and cost optimization decisions of enterprises and high net worth people. The multiple knowledge backgrounds of taxation, finance and law determine that the services of tax lawyers are more comprehensive than those of accountants, tax agents or ordinary lawyers. The professionalism and complexity of tax legal services make it impossible for non-tax lawyers and tax and accounting professional service institutions to start. Tax lawyers take advantage of their knowledge in tax laws and regulations, accounting and finance to participate in the management of all tax-related links, which can make important contributions to serving customers, preventing and controlling tax-related risks and improving efficiency.
Referring to the service fields of foreign tax lawyers, combined with the reality of China tax law, the main work scope of tax lawyers is to provide customers with "professional, diversified and in-depth" tax legal services in the following aspects under the premise of complying with international and domestic tax laws and regulations, give full play to their professional knowledge and advantages, help customers reduce tax risks, optimize tax-saving space, and realize deep-seated tax management and regulation according to law.
Special tax consulting service
Special tax consultant is a special tax analysis and adjustment scheme design and demonstration for a single specific matter, which generally includes enterprise restructuring, domestic and foreign mergers and acquisitions, transfer pricing, equity transfer, enterprise restructuring, overseas listing, etc. Tax lawyers pay more attention to the preliminary scheme design and planning, while financial accounting is the reflection and supervision afterwards.
Tax issues run through the whole process of enterprise investment, financing, production and operation, profit distribution, reorganization and liquidation, and play an increasingly important role in enterprise risk management and cost optimization decision. Professional tax lawyers use and master the advantages of various tax laws and regulations, accounting and finance to provide professional legal advice in important tax and fee fields such as enterprise income tax, value-added tax, consumption tax and stamp duty, and provide tax legal consulting services for enterprise establishment, reorganization, merger and acquisition.
Implement preferential tax services
China's value-added tax, enterprise income tax, personal income tax, land use tax and many other taxes have related preferential tax policies or regulations. However, in the process of deepening tax collection and management, tax laws, new regulations and new policies are constantly improving and innovating. If taxpayers can't accurately grasp how the specific preferential tax policies are really put in place, how to make timely adjustments according to the new regulations and policies. Tax lawyers can give full play to their professional advantages, provide customers with the latest information and programs according to the country's economic and tax policies, help enterprises enjoy tax concessions according to their own conditions, and take into account the prevention and control of tax risks.
Tax planning service
Tax planning means that taxpayers plan and arrange their economic activities in advance within the scope stipulated by law in order to reduce the tax burden and obtain the greatest economic benefits. The purpose of tax planning is to avoid the tax risk of enterprises, reduce the tax burden of enterprises and obtain the maximum tax economic benefits. To sum up, there are the following points: directly reduce the tax burden; Time value of obtaining funds; Safeguard the legitimate rights and interests of the subjects; Realize tax-related zero risk.
Tax lawyers can make legal and reasonable tax planning in advance, grasp the development trend of enterprises and achieve good economic results. If we wait until the problems appear before taking measures, it will create a passive situation, especially when times have changed and cannot be corrected. Forced change sometimes backfires and risks tax evasion and punishment.
Tax Dispute Resolution and Risk Resolution
Pre-communication, tax planning and risk control in the process of market economy activities are the main service values of tax lawyers, and tax dispute resolution and risk resolution are the key businesses of tax lawyers' exclusive expertise. Tax lawyers can provide all-round legal services from tax hearing and administrative reconsideration to litigation (including administrative, civil and criminal litigation) and arbitration.
Tax hearing refers to the procedure that the tax authorities listen to the opinions of investigators and parties in a certain form before making a decision on punishment for some illegal acts of the parties. Tax lawyers can assist taxpayers to make full statements and defenses in a legal and reasonable way and safeguard the legitimate rights and interests of taxpayers.
In tax administrative reconsideration, tax lawyers can play an important role in mediation and other aspects. The scope of accepting cases for tax administrative reconsideration is the specific tax administrative act made by the tax authorities, and taxpayers can apply for administrative reconsideration according to the specific administrative act made by the tax authorities. According to the rules of tax administrative reconsideration and the principle of voluntariness and legality, the applicant and the respondent can reach a settlement before the administrative reconsideration organ makes an administrative reconsideration decision. Tax lawyers are familiar with policies and procedures and can provide taxpayers with solutions including mediation, which not only protects the legitimate rights and interests of taxpayers, but also promotes the construction of a harmonious society.
In tax administrative litigation, tax lawyers are the last line of judicial defense to safeguard taxpayers' rights and interests. Litigation business is the traditional business of the lawyer industry and an important symbol of the lawyer industry. According to Article 88 of People's Republic of China (PRC) Tax Collection and Management Law, tax administrative reconsideration is a necessary pre-procedure for tax administrative litigation caused by tax payment. If you can't bring a lawsuit to the court without reconsideration, you can bring a lawsuit only if you still refuse to accept it after reconsideration. Whether it meets the litigation conditions and whether to choose litigation, tax agents can make professional analysis for taxpayers and put forward reasonable solutions. Once taxpayers choose litigation, lawyers can play their unique professional litigation skills and skills to effectively safeguard the legitimate rights and interests of taxpayers.
Cross-border tax service
Cross-border taxation includes tax management of multinational enterprise groups, transfer pricing and anti-tax avoidance, overseas investment services, tax management of foreign enterprises, etc. International economic integration is irresistible. The development of China enterprises' foreign investment and overseas investment, as well as the promotion of non-resident income tax and international anti-tax avoidance management, provide a broad space for cross-border tax services. Tax lawyers can give full play to the advantages of combining tax law, provide professional services for enterprises, and strive for legal and maximum tax benefits.
In specific operations, tax agents can also provide more legal services, including tax risk screening, prevention and control, tax risk management and system design, financing scheme design, company establishment, merger, division, merger and reorganization, tax-related forensic services, foreign exchange transactions and other tax scheme design. In addition, for the tax risk management of Chinese and foreign people with high income or diversified income sources, tax agents can provide personal financial solutions, family inheritance and tax-related dispute resolution services from the perspective of tax saving and compliance.