July 2-9, 2017, in Beijing. Participated in the "Fourth Summer School of Tax Lawyers, Tax Accountants and Tax Law Graduate Students in China (2017)" co-sponsored by the All China Lawyers Association, China Taxation Association and China University of Political Science and Law and undertaken by Huashui Law Firm.
Broaden your horizons. Teachers from the State Administration of Taxation and China University of Political Science and Law are at the forefront of taxation, have an international perspective, analyze the newly introduced policies, look forward to the future direction of tax reform, and broaden my horizons.
Updated knowledge. The knowledge of tax law is complex and changeable. The background of the reform of the VAT reform, the information exchange of non-residents’ overseas accounts, transfer pricing, tax treaties, and the details of the revision of the tax collection and management law, etc., updated the knowledge structure during the course. Met friends. The students come from 32 provinces, municipalities, and autonomous regions across the country. Most of them are lawyers, tax accountants, graduate students in the law school of universities, etc. who work and study in the China Lawyers Association, China Taxation Association, law firms, and tax accountants. They are elites in the Chinese taxation industry. . It was a joy to have a discussion and exchange with so many elites in the same room and to collide with sparks of thought.
On the evening of July 4th, at the "China Tax Reform Forum", I was the last speaker at the invitation of the Organizing Committee. Within the specified ten-minute speech time, I used the Philippine tax case and a customer tax case in Guangzhou that I experienced personally in 2012 to point out that Chinese value-added tax has changed in the process of collection and management: the value-added tax that should be borne by the final consumer has It has become borne by producers or intermediate links, tax rates are high, and private enterprises are miserable. We urge the country to implement a single value-added tax rate, with the three-tier tax rate of 17%, 11%, and 6% adjusted to 6%. After the tax rate is lowered, the economy is active and the tax base expands. Instead of reducing taxes, the country will increase income. Private entrepreneurs do not need to make a small amount of money through tax evasion, but can operate upright and pay taxes thoroughly. To pay taxes in accordance with the law, first of all, the law is good.
In addition to lawyers, tax accountants, and tax law graduate students from all over the country, the forum also includes experts and scholars from the State Administration of Taxation and China University of Political Science and Law. Everyone gave me a warm applause.
At the end of the speech, I ridiculed myself: "My views may be nonsense, but I hope that those in power can listen to the voices of the grassroots in the nonsense"
The Summer Academy for Tax Lawyers and Tax Accountants is known as the "Whampoa Military Academy" in the industry. I hope that our classmates in this class can make special contributions to the reform of the national tax system, create greater value for taxpayers, and take greater responsibility for national rejuvenation.
