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Practice Areas

Tax Inspection

        Tax inspection is an important means for the tax authorities to investigate and deal with tax violations and protect tax revenue. It is also the forefront of tax related risks faced by enterprises and other taxpayers and the outbreak of tax disputes between taxpayers and tax authorities. With the current domestic economic growth slowing down and tax collection pressure rising up, the tax authorities in the New Normal are constantly strengthening the tax inspection, innovating the tax inspection means, and highlighting the importance of tax inspection in the organization of taxation. To a certain extent, it leads to more tax disputes and tax related risks of taxpayers.
        Tax inspection induces all kinds of tax related legal liability, including not only property loss, reputation damage, various restrictions on business activities, but also serious criminal liability. Tax inspection response is one of the most competitive practice areas of Hwuason Law Firm. With knowledge of tax and law, Hwuason’s lawyers have a deeper understanding of the procedures of tax inspection. Hwuason’s lawyers are familiar with the practical scale of the four steps of tax inspection, which are case selection, inspection, trial and implementation. Our tax inspection response service is based on the prevention of criminal risks and guided by the maximization of taxpayer’s legitimate interests.

Recent Cases

1、A marine vessel fuel trading enterprise in Liaoning Province was suspected of falsely issuing special VAT invoices. The total amount of invoice price and tax is more than 290 million yuan. Hwuason’s lawyers conducted tax investigation on the business and the use of invoices, assisted the enterprise to complete the tax self-examination. And finally, this case was not treated as a criminal case. The tax authority concluded that the business is "normal and legal".  We successfully helped this enterprise avoided the risk of criminal liability. (October, 2019)
2、A foreign trade enterprise in Guizhou Province was suspected of defrauding export tax rebate. The total amount of export tax rebate is more than 300 million yuan. The tax inspection bureau intended to determine the enterprise’s behavior as export tax rebate defraudation, and prepared to recover the tax refund, levy the overdue fine, give a penalty and transfer the case to the police for criminal liability. Hwuason’s lawyers provided comprehensive tax inspection response services. The tax authorities finally recovered the tax refund for the reason of domestic sales, failed to identify the enterprise as cheating on export tax refund, and failed to impose a penalty. Although the enterprise bears huge tax losses, all personals are exempt from criminal responsibility. (March, 2019)
3、A Beijing technology company was suspected of falsely issuing special VAT invoices. The total invoice price and tax is more than 5.8 million yuan. The tax inspection bureau intended to determine the enterprise’s behavior as falsely issuing special VAT invoices , prepared to recover the tax refund, levy the overdue fine, give a penalty and transfer the case to the police for criminal liability. Finally, the case was not treated as a criminal case . Hwuason’s lawyers helped the enterprise effectively avoid the risk of criminal liability. (May, 2017)
4、A dispute of tax deduction of bad debt loss between the tax inspection bureau and an industrial investment enterprise in Shenzhen: related enterprise income tax is more than 34 million yuan and the tax inspection bureau intended to determine the enterprise’s behavior as tax evasion. The tax inspection bureau intended to pursue tax overpayment, overdue fine and penalty, and prepared to transfer this case to the police for criminal liability. Hwuason’s lawyers provided special consultation and expert argumentation services, issued legal opinions and communicated with the inspection bureau. In the end, the case was closed with the enterprise's supplementary tax payment and overdue fine. The tax inspection bureau did not treat the enterprise’s behavior as tax evasion, and did not impose any penalty. Thus, Hwuason’s lawyers successfully helped the enterprise avoid the criminal risk and potential economic loss. (September, 2016)
6、A well-known real estate group enterprise in Tianjin reduced capital but did not withhold shareholders’ individual income tax. Related income tax is 310 million yuan. The tax inspection bureau intended to recover the individual income tax of shareholders. On behalf of the enterprise, Hwuason’s lawyers submitted professional legal opinions to the tax authorities. Finally, the case was closed with the supplementary tax of only around 5 million yuan paid by the shareholders of capital reduction. (January, 2016)
6、A real estate development enterprise in Jiangxi Province was suspected of not withholding the individual income tax of shareholders correctly. The total amount of invoice price and tax is more than 13 million yuan. The tax inspection bureau intended to determine the transferor’s behavior as tax evasion and pursue tax overpayment, overdue fine and penalty, and prepared to transfer this case to the police for criminal liability. Hwuason’s lawyers provided tax inspection response services for the transferor. In the end, the case was closed with the transferee paying the tax and overdue fine. The tax inspection bureau did not determine it as tax evasion, did not give any administrative punishment, and did not transfer it to the police. (October, 2014)

Tax Administrative Penalty Hearing

        If the tax authorities impose any tax administrative penalties on taxpayers in accordance with tax laws or regulations, the tax authorities shall make a notification of the punishments to the taxpayers in accordance with the Law of PRC on Administrative Penalty. In accordance with the legal circumstances, the taxpayer shall have the right to apply for holding a hearing and express defense opinions.
        Tax administrative penalty hearing is an important procedure for taxpayers to fully express their opinions and safeguard their legitimate rights and interests before the tax authorities make a decision on penalty. During the hearing, the tax authorities shall perform the duty of disclosing the evidence and other materials, listening to and replying to the taxpayer's statements or defense opinions. Due to the limited time of applying for hearing and the tax authorities’ negative attitude towards organizing the hearing, taxpayers may easily ignore and miss this legal remedy. In addition, the procedure of a hearing is similar to a trial, taxpayers who participate in the hearing independently often fail to play a good role due to lack of understanding of the hearing procedure. Under the guidance and assistance of professional tax lawyers, taxpayers may make full and effective use of hearing procedures to exercise the rights of cross-examination with respect to the facts and evidence, submit evidence, issue cross-examination opinions, make statements and debate opinions, so as to safeguard their legitimate rights and interests to the greatest extent.
        Hwuason’s lawyers provide high-quality tax administrative penalty hearing agency services for taxpayers. On the basis of tax investigation, we in-depth analyze the facts, grounds, and the basis of the decision of tax administrative penalty, assess the risk of administrative penalty and potential criminal liability. We defend taxpayers’ rights from many aspects such as the law enforcement procedure, fact finding, application of tax law, limitation of penalty, reasons for reduction or exemption of penalty, etc. We stick to the service goal of preventing taxpayers' business been considered illegal and reducing taxpayers' property losses.

Recent Cases

1、A Guangdong agricultural technology enterprise was suspected of tax evasion, involving 136 million yuan of tax and more than 400 million yuan of penalty. Hwuason’s lawyers participated in the administrative penalty hearing procedure on behalf of the enterprise. The tax authorities accepted the lawyer's advice and made a decision not to punish the illegal act on the ground that the punishment time limit was exceeded. (September, 2017)
2、A gravel factory in Yinchuan was suspected of tax evasion. The case involved 16.8 million yuan of tax and 9.97 million yuan of penalty. Hwuason’s lawyers participated in the penalty hearing procedure on behalf of the enterprise. The tax authorities accepted the lawyer's opinions and withdrew the notice of penalty matters on the ground that the law enforcement of the tax inspection bureau violated the legal procedures. (May, 2016)

Tax Administrative Review

        Tax administrative review is one of the important legal remedies for taxpayers to safeguard their own legitimate rights and interests and to solve the specific tax disputes between taxpayers and the tax authority. It is also a necessary legal procedure to solve specific tax disputes. Tax administrative review is essentially an internal error correction mechanism of the tax administration system and will not be operated in public, so the contradiction of tax disputes will not be externalized. Tax administrative review will not excessively intensify the tension between taxpayers and the tax authority. And tax administrative review is flexible. The effect of dispute settlement is relatively ideal. According to a yearly nationwide incomplete statistic, the proportion of tax administrative review cases in which tax authorities revoke the original act is about 20%, and the proportion of cases settled through reconciliation or mediation is even higher than 30%.
        Tax administrative review is one of Hwuason’s core practice area. The settlement rate and revocation rate of tax administrative review cases we represent have maintained at a high level. A professional and efficient team and intensive cultivation of the tax laws and regulations are important factors for Hwuason to help taxpayers win the review case. Most of Hwuason’s lawyers possess the knowledge of tax, law and finance, and are also qualified as tax agents and certified public accountants. Relying on our knowledge and practical experience, Hwuason’s lawyers will analyze the focus of tax disputes, assess the tax risks and potential criminal liability risks, and formulate review objectives, effective reconsideration strategy and thorough reconsideration plan on the basis of in-depth investigation of the business involved. We effectively protect the legitimate rights and interests of taxpayers by the means of perspective examination of evidence, fact finding, application of tax law and enforcement procedure.

Recent Cases

1、An energy enterprise was suspected of evading the consumption tax by changing the VAT invoice contents. The tax inspection bureau determined the enterprise’s behavior as tax evasion. This enterprise is required to pay more than 10 billion yuan of consumption tax and given a penalty of over 5 billion yuan. Managers of the enterprise was facing the risk of criminal liability as well. The result of the review was mediation, and the penalty of 5 billion yuan was revoked. (November, 2019)
2、A pharmaceutical enterprise in Yunnan Province was suspected of illegally obtaining special VAT invoices. The total amount of tax, overdue fine and penalty is more than 20 million yuan. The manager in charge was facing the risk of criminal liability. The result of the review was that the original treatment and punishment decisions were revoked, and the tax inspection bureau refunded the tax, overdue fine and penalty over 10 million yuan, and made a new treatment. (September, 2018)
3、In Anhui Province, a real estate development enterprise shareholder's personal income tax was not withheld. The tax inspection bureau identified it as tax evasion. It involved tax of more than 19 million yuan, and penalty of more than 6.9 million yuan. The result of the review was that the case was settled through mediation, and tax evasion identification was revoked. The final amount of tax, overdue fine and penalty paid by the enterprise was around 6 million yuan. Police cancelled the investigation on the enterprise. (August, 2017)
4、A textile technology enterprise in Beijing was suspected of issuing VAT invoices falsely. The tax inspection bureau determined that it had falsely issued VAT invoices and planned to transfer the case to police for handling. The enterprise was facing severe criminal liability risk. The result of the review was that the false conclusion should be canceled and a new investigation should be levied. Finally, the tax inspection bureau issued the inspection conclusion that the business involved in the case was “normal”. (October, 2016)
5、The review case of a Japanese automobile enterprise (Fortune 500) on the income tax and value-added tax of the sales allowance involved more than 740 million yuan of tax and overdue fine. The case was settled through mediation, and the relevant tax of 740 million yuan was returned to the enterprise. (December, 2016)

Tax Administrative Litigation

        Tax administrative litigation is a legal relief procedure for taxpayers to resort to judicial review of tax disputes. Together with tax penalty hearing and tax administrative review, it constructs a collection of legal relief rights for both sides to solve tax disputes and for taxpayers to safeguard their legitimate rights and interests. Tax penalty hearing and tax administrative review are the internal review procedures of tax administrative system, but tax administrative litigation is an external judicial review procedure. The latter is quite different from the former two in terms of legal rigidity, flexibility, independence and openness, which makes its mechanism of solving tax disputes unique. Tax penalty hearing and tax administrative review are the internal review procedures of tax administrative system, and tax administrative litigation is a judicial review procedure. The latter is quite different from the former two in terms of legal rigidity, flexibility, independence and openness, which makes its mechanism of solving tax disputes unique. Once the tax disputes and contradictions between the two sides cannot be properly solved through the internal mechanism of the administrative system, administrative litigation will become the ultimate path for taxpayers to resort to justice to safeguard their legitimate rights and interests.
        Tax administrative litigation has obvious legal rigidity, judicature, independence and openness. The people's court, which is independent of the administrative organ, conducts a comprehensive judicial review on the legality and rationality of the specific administrative acts of the tax authorities, and the tax normative documents on which the tax authorities make specific administrative acts can also be included in the scope of judicial review. Recently, the number of tax administrative litigation cases in China has gradually increased, and the winning rate of taxpayers has increased. Tax administrative litigation plays a positive role in solving tax disputes and safeguarding the legitimate rights and interests of taxpayers.
        With the advantages of tax and law, Hwuason can satisfy the needs of tax administrative litigations from the aspect of law and tax. The intensive cultivation of tax law and the relative experiences are the important factors to help taxpayers win the trust and attention of judges and obtain the ideal results of cases. As tax law experts, we can complete the investigation and retrieval of related economic business, dispute focus and tax law provisions of complicated tax cases in a short period of time. Then, we form a comprehensive litigation plan based on professional analysis and demonstration, and construct a multi-angle and multi-faceted defense framework. After that, we effectively communicate with judges about lawyer’s opinions, help taxpayers to effectively exercise their litigation rights and strive for the legitimate rights and interests of taxpayers to the greatest extent. Most of the tax administrative litigation cases represented by Hwuason’s lawyers have achieved satisfactory results.

Recent Cases

1、A business company had an administrative litigation with a Provincial Tax Bureau. Judges decided to cancel the "decision of rejecting the application for review" on the ground of the mistake in the application of law by the provincial tax bureau, and ordered the tax bureau to make a new administrative act within 60 days. (March, 2019)
2、Mr. Li and a city Tax Bureau were locked into a tax refund dispute. The Judge decided to cancel the "decision on not to refund taxpayment”, and ruled that the city tax bureau should refund the taxpayment of more than 300,000 yuan. (February, 2019)
3、A factory instituted a tax evasion punishment administrative lawsuit against the Tax Inspection Bureau of a District Local Tax Bureau. The higher people's Court of a province held that the fact that the tax inspection bureau made the administrative penalty was not clear, and did not perform the obligation of informing the hearing was in violation of the legal procedure. The judgment upheld the original judgment on the revocation of the penalty decision. (April, 2018)
4、A renewable resources company instituted an administrative lawsuit against the Tax Inspection Bureau of a National Tax Bureau for the reason of being suspected of issuing VAT invoices falsely. The people's court decided to cancel the penalty decision on the ground that the tax inspection bureau made a decision on punishment in the process of criminal filing and investigation, which violated the legal procedures. (June, 2017)
5、A pharmaceutical company instituted an administrative lawsuit against a National Tax Bureau for the reason of suspected tax evasion. It was facing a fine of more than 25 million yuan. The people's court annulled the penalty decision on the ground that the facts of tax evasion determined by the tax authorities were not clear and the evidence was insufficient. (July, 2015)

Tax Criminal Cases

        Criminal cases involving tax of private enterprises have been increasing recently. The criminal liability of those enterprises and their managers presented four distinguishing features: categorization, differentiation in business, explosiveness and harsh punishment. According to the?information published by the Ministry of Public Security, over 22800 criminal cases involving tax were established by nationwide public security organs from August 2018 to August 2019 which involving 561.98 billion yuan. According to China judgements online, criminal cases involving tax are mainly refer to falsely issuing special VAT invoices cases, tax evasion cases and defrauding export tax rebate cases. Those cases took over 90% of the whole criminal cases which endanger the regulation of tax collection and management. Falsely issuing special VAT invoices cases were even up to 60%.
        Falsely issuing special VAT invoices cases, tax evasion cases and defrauding export tax rebate cases were still frequently occurred. Except for tax evasion cases, falsely issuing special VAT invoices cases and defrauding export tax rebate cases were easily convicted with severe punishment due to the overly-simplified count and the lack of professionalization. With the help of the special action of fighting fraud for two years and hundred-cities war against crime by the Ministry of Public Security, the cooperation mechanism of case jointly handled by tax authorities and police was improved and promoted recently, our government achieved great success in fighting crimes involving tax, and the cases that transferred from tax administrative cases to criminal cases increased substantially. In addition, the extended custody and seizure of property not involved in the case wreaked havoc for the private enterprises and their managers.
     The features of criminal cases involving tax and the present situation of national tax collection and administration call for professional support from tax lawyers who are talented with tax law and criminal law in the defend. As the core business of Hwuason, the criminal cases involving tax we agent achieved favorable results in the majority situation, especially in some certain criminal cases involving tax.

Recent Cases

1、A renewable resources company was suspected of falsely issuing special VAT invoices. The total amount of price is more than 53.41 million yuan, and the amount of tax is more than 9.08 million yuan. The public prosecution organ brought a public prosecution on the crime of making false VAT invoices by the involved enterprises and four employees. And the defendants were faced with the risk of criminal liability of fixed-term imprisonment of more than 10 years or even life imprisonment. Hwuason’s lawyers were the defender of the company. Finally, the four employees were suspended. (August, 2020)
2、A pharmaceutical distribution enterprise was suspected of falsely issuing special VAT invoices. The total amount of price and tax is more than 88.45 million yuan. And the tax amount is more than 12.85 million yuan. The public prosecution organ brought a public prosecution on the crime of falsely making out special VAT invoice by the enterprise and financial header. And the financial header faced the risk of criminal liability of fixed-term imprisonment of more than 10 years or even life imprisonment. Huwason’s lawyer is the defender of the enterprise in this case. Finally, the Court adopted the lawyer's opinion. The amount of price of false issuing special VAT invoices was reduced to around 14.28 million yuan, and the tax amount was reduced to around 2.07 million yuan. The financial header obtained the probation result. (July, 2020)
3、A technology company was suspected of falsely issuing VAT invoices. The total amount of price and tax is more than 125 million yuan, and tax is 18.16 million yuan. The public prosecution organ brought a public prosecution on the defendant’s crime of falsely issuing special VAT invoices. The defendant was faced with the risk of criminal responsibility of fixed-term imprisonment of more than 10 years or even life imprisonment. Hwuason’s lawyers was the defender of the principal criminal in the case. After all, the defendant obtained the result of probation. (June, 2020)
4、An energy company was suspected of falsely issuing VAT invoices. The total amount of price and tax is more than 4 billion yuan. The police investigated the case for the crime of making false invoices. The party concerned was facing the risk of criminal responsibility of more than 10 years' imprisonment or even life imprisonment. After the defense work in the stage of examination and prosecution, the public prosecution organ finally adopted Hwuason’s lawyer's opinion and sued the court for the crime of tax evasion. Now, the case is still in the trial stage.  (December, 2018)
5、A petrochemical company was suspected of falsely issuing VAT special invoice. The total amount of price and tax is more than 3 billion yuan. The tax inspection bureau transferred the case to the police for the crime of falsely issuing VAT special invoice by changing the invoice. After the defense work in the investigation stage of the public security organ, the public security organ finally adopted Hwuason’s lawyer's opinion and canceled the case. (January, 2018)
6、A large coal industry group was suspected of falsely issuing VAT invoices.  The total amount of price and tax is 988 million yuan. And tax is more than 69.22 million yuan. The police puts investigated the case. The party concerned was faced with the risk of criminal responsibility of more than 10 years' imprisonment or even life imprisonment. After the defense work in the stage of examination and prosecution, the public prosecution organ finally adopted Hwuason’s lawyer's opinion and sued the court for the crime of tax evasion. Finally, the court found the defendant guilty of tax evasion and the defendant obtained the result of probation. (August, 2017)

Prevention of tax related criminal risks of entrepreneurs

        During the 40 years of reform and opening up, China's Tax Legalization has experienced development from scratch, and gradually deepened and promoted. However, the establishment and improvement of the rule of law in taxation needs to be pushed forward with the development of market economy and the continuous improvement of the rule of law. So, it is lagging and will be in an immature and unstable state for a long time in the future. In the difficult process of Tax Legalization, it is difficult to get comprehensive and effective humanistic attention and institutional care for the protection of private enterprises and entrepreneurs, which leads to the widespread tax related criminal risks of entrepreneurs.
        In recent years, the criminal liability risks of private enterprises and their managers became more severe, criminal cases involving tax of private enterprises have been increasing. According to the information published by the Ministry of Public Security, over 22800 criminal cases involving tax were established by nationwide public security organs from August 2018 to August 2019 which involving 561.98 billion yuan. According to our practical experiences, the criminal liability risks of those enterprises and their managers presented four distinguishing features: categorization, differentiation in business, harsh punishment and explosiveness.
        1、Categorization. According to China judgements online, criminal cases involving tax are mainly refer to falsely issuing special VAT invoices cases, tax evasion cases and defrauding export tax rebate cases. Those cases took over 90% of the whole criminal cases which endanger the regulation of tax collection and management. Falsely issuing special VAT invoices cases were even up to 60%. Tax risks involving VAT invoices became the most serious problem of private enterprises’ criminal liability. This kind of tax risk which may transfer to the upstream and downstream enterprises, was always lurking below the daily business, and may break out due to the enterprises’ internal factors or uncontrolled external factors. The familiar business models or transactions include the allocation of VAT invoices, change of VAT invoices’ contents, affiliation, commissioned processing, red offset, bill passing, issuing VAT invoices in circular, financing trade, false increasing of performance, separation of invoices and goods, and obtaining financial return rewards.
        2、Differentiation in Business. Some certain businesses are subject to China’s current tax system and faced with the problem of the lack of input tax and unavailable of tax deduction certificate. Issuing special VAT invoices falsely, tax evasion and export tax rebate defraudation are common illegal acts by those businesses. Especially some certain tax risks came in concentrated bursts in a short period in the industry of renewable resources, agriculture, precious metals, coal and other bulk trade, logistics industry, petrochemical industry, foreign trade, pharmaceutical industry and real estate industry.
        3、Harsh Punishment. Falsely issuing special VAT invoices cases not only took the highest proportion in criminal cases involving tax but also became the second crime threaten private entrepreneurs. The crime of falsely issuing special VAT invoices is faced with low standards of being guilty and harsh punishment. If an enterprise falsely issued special VAT invoices which involving tax over 2.5 million yuan, the enterprise and its managers shall be sentenced to fixed-term imprisonment of not less than ten years or life imprisonment. In addition, the criminal law did not give reduced or lighter punishment to this crime which means the enterprise and its managers cannot achieve reduced or lighter punishment even they pay the overdue tax voluntarily.
        4、Explosiveness. The integration of national and local taxation bureaus strengthened the integration of tax inspection. Golden Tax-III project improved the tax authorities' ability of tax information collection and analysis. The cooperation mechanism of case jointly handled by tax authorities and police has been gradually improved national wide. With the help of the special action of fighting fraud for two years and hundred-cities war against crime by the Ministry of Public Security, the cooperation mechanism of case jointly handled by tax authorities and police became normalization and campaign-style. The cases that transferred from tax administrative cases to criminal cases increased substantially which lead to the outbreak of criminal liability risks of private enterprises and entrepreneurs.
        Precaution of criminal liability risks involving tax is one required course for China entrepreneurs. Hwuason adheres to the practice concept of safeguarding the legitimate rights and interests of taxpayers and promoting the fairness and justice of tax law, and always takes the prevention and control of entrepreneurs' tax-related criminal risks as the core consideration of our various tax law services. Hwuason’s lawyer teams have participated in thousands of tax dispute resolution services and acted as agents in thousands of tax administrative cases and criminal cases. With rich practical experience, we have a deep understanding of how entrepreneurs' tax-related criminal risks are buried, latent, evolved and erupted. As the core business with the most professional advantages and service value, we can provide systematic services for entrepreneurs to prevent and control tax-related criminal risks:
        ——Keep away from risks: thoroughly strip off illegal business, obtain legitimate tax benefits through legal tax saving, guide enterprises to operate tax compliance, solve tax system blockage and ease tax burden pain points.
        ——Risk identification: carry out tax risks investigation, investigate internal and external tax risks, check the causes of risks, analyze and deduce potential criminal liabilities and illegal costs.
        ——Risk prevention: provide risk prevention and resolution measures, carry out tax self-inspection, tax authorities and enterprises coordination, expert consultation and demonstration.
        ——Handling risks: dealing with tax inspection, acting as agents in tax penalty hearing, tax administrative review, administrative litigation, deploying lawyer defense team in advance, criminal consultation and consultant.

Tax Planning

        Tax planning is one of Hwuason’s core practice area. Hwuason has leading tax planning experts. With the knowledge of tax and law, we can provide customers with the most operational tax planning scheme and comprehensively assist them to implement the plan.
        According to our experience, tax planning should be legal. Only when the tax planning is legal, taxpayers can reach the goal of maximizing wealth value. Tax planning should be based on the effective tax laws and regulations. In the meantime, we also take the imperfection of domestic tax law and the excessive discretion of tax authorities into consideration. We hold to the legal "bottom line" of tax planning and control the risks.
        Our customers are well-known enterprises of high-tech, financial investment, real estate, human resources, petrochemical and other fields. Hwuason wins customers’ recognition. With professional quality and ability, Hwason has been praised by peers. The tax planning services include:
        1、Tax planning of tax preferential policy.
        Hwuason provides tax preferential policy consultation for enterprises and other taxpayers. Hwuason provides the scheme for obtaining regional tax preference, industrial tax preference and local tax preference according to the actual situation, industry and relevant qualifications of the enterprise. In the meantime, Hwuason offers services of preferential qualification maintenance, tax risk control and management. We pay special attention to following the principle of legality and efficiency, so as to ensure that taxpayers can enjoy the tax preference in time, and avoid illegal risks.
        2、Merger and acquisition and tax saving planning of investment and financing. Hwuason deeply participate in customer's M & A, investment and financing decisions. Hwuason conducts tax investigation, formulates tax saving plan based on business purpose, designs transaction process and structure according to pre -, in-process and post event three trading process, assists in the implementation of tax saving scheme, and help enterprises realize the effect of deferred tax payment and tax saving.
        3、Tax planning for the listing of enterprises. Hwuason carries out the tax due diligence of the enterprises to be listed, assists the enterprises to realize the tax standardization guidance, formulates the reasonable equity structure, ensures the optimal comprehensive tax burden of long-term operation, and resolves the potential tax risks.
        4、International tax planning. Hwuason provides services such as tax due diligence, tax framework building, tax treaty preferential application, operation tax saving optimization, investment exit tax saving planning, transfer pricing, anti-tax-avoidance investigation response services, and CRS response service for dual tax residents.

Company Law

        Company Law is one of the legal service areas in which Hwuason has paid continues attention. We focused on a full range of service in the area of Company Mergers & Acquisitions, IPO, etc. We are especially skilled at reasonable tax planning in the basis of providing the client with sound legal advice.
        Hwuason has participated in the substantial transactions which changed China and even the world’s commerce and got rewards and recognition from the association and clients. We are able to provide clients with professional services below:
        1、M&A: conduct due diligence, provide consultations on industrial access policies and administrative approval matters, design the transaction structure and tax saving plan, draft contracts and negotiate, provide legal advice in the investment decision-making period, transitional period and delivery period.
        2、capital market: provide the entire counseling for enterprise restructuring and IPO, private placement tax planning, design of management structure of listed company and tax risks controlling, provide consultations on M&A, division and major assets restructuring of listed company.
        3、anti-monopoly and competition compliance: provide anti-monopoly declaration, centralized declaration of business operators, M&A compliance suggestion, deal with the anti-monopoly investigation, act as an agent in antitrust litigation and review.
        4、bankruptcy reorganization: file for bankruptcy on behalf of the debtor, apply for compulsory liquidation, participate in bankruptcy proceedings, act as an agent in litigation and arbitration related to dissolution and bankruptcy, provide tax consultations on dissolution and bankruptcy.
        5、IP: design the transaction structure and tax saving plan, including royalties tax saving plan, confirm and protect trademarks, provide consultations on trademarks and enterprise IP strategies.
        6、labor: provide consultations on the individual tax of employees, design the payment structure and tax saving plan of staffs of executive group, help the transfer and resettlement of employees during the enterprise restructuring and reorganization, deal with crimes involving tax and corruption of employees, design Employee Stock Ownership Plan, improve compliance of social insurance.

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