Huashui lawyer Tianyong Liu and Zaihua Xue was invited to give a lecture in the theme of “the Latest Legislative Development of Falsely Issuing VAT Invoices Crimes and the Defense Practices of Difficult Cases”in Law School, Peking University
December 2020, Director of Finance and Taxation Committee of China Lawyers Association, Huashui lawyer, Tianyong Liu and Zaihua Xue of Huashui Law Firm were invited by the Tax Law Research Center of Peking University to give a lecture in Peking University. The theme of the lecture is “the latest legislative development of falsely issuing VAT invoices crimes and the defense practices of difficult cases”. Professor of law school, doctoral supervisor Shan Ye chaired the lecture.
Lawyer Tianyong Liu pointed that the judicial practice of falsely issuing VAT invoices crimes is controversial. For example, in case of real goods or services were provided, the perpetrator did not aimed to pursue tax fraud, and objectively did not cause tax losses, so the perpetrator should not be determined to constitute a crime. Tianyong Liu believed that to judge the perpetrator weather constituted a crime or not, the judiciary should turn back to investigate weather real goods or services were provided or not. At last, Tianyong Liu hoped more Tax Master Degree Candidates to join the tax lawyer, and work together to realize the fairness and justice of the tax law.
Zaihua Xue of Huashui Law Firm also shared her experiences in acting a case involving falsely issuing VAT invoices crimes. She pointed that it is a tax lawyer’s responsibility to guide the judiciary to find the fact and apply the law correctly.