As everyone knows the differentiation of lawyers, lawyers occupation to bring great challenges and opportunities. Specialized division of labor is more and more outstanding areas of lawyers, lawyers and personal development and professional lawyer is very important, it is self-evident and become a trend. In recent years, real estate law, criminal defense attorney, intellectual property lawyers, lawyers, lawyers, human resources and specialized division of labor to the lawyer brought rich rewards and bright future. These professional lawyer let colleagues fear out of loneliness, is promising.

At the same time as a lawyer specialized division of labor, economic developed area of Beijing, Shanghai and other tax lawyer also emerge as the times require. In the taxpayer right consciousness rising and taxpayer consciousness increasing today, "face the taxpayer right times" arrival, this is tax law prosperous symbol. Western proverb says: "there are two things: inevitable death and taxes." market tide, people's consumption, production, life and transaction, every link and tax are inseparable, personal and enterprises are faced with the same. The problem of tax law practice is very complex. Tax problems that confirms the uniqueness of the tax law, tax law has its core concepts, unique logical structure, research object and content system. At the same time, the tax law is a typical cross disciplinary subject, department law limits across public and private law, the public law and private law organically, to tax problem consciousness as the link and the breakthrough point, drawing public and private aspects of knowledge resources and the integrated use of, and even some problems involved in tax law, political science, economics, jurisprudence, constitutional law, criminal law, administrative law, civil and commercial law, economic law, criminal law, international law and other academic knowledge and use of reference. With the China legal society construction is accelerated, tax lawyers should be in the forefront of tax service, and won universal respect for society, become an indispensable professional people and power.

This paper also aims to expand tax lawyer well-known and important position, hoping to bring the development prospects of new professional lawyer.

Advantages and complementary, tax lawyers and other tax service personnel compared

At present, Chinese tax (or "tax", this paper referred to as "tax law") service market mainly tax lawyers, certified public accountants and certified tax agents and provide the professional service. The main plays in the tax services in the field of different functions, but provide the tax service in cross business service object, and sometimes difficult to choose more suitable for their own service subject. So, the tax lawyer compared with other occupation has the following main advantages of different and complementary to briefly.

The full range of tax service, the enterprise needs 1.

(1) tax lawyer advantage.

Tax law generally focus on areas of business enterprise in the field of foreign economic activities, such as foreign investment, mergers and acquisitions, purchasing and sales, the economic activities in the law defined by public law is the economic legal relationship. In reality the need to subject of economic activity in the economic legal relations in different tradeoffs, and planning, to change the tax collection of legal nature, to seek the optimal tax burden. Because lawyers to fully grasp the economic law, commercial law, administrative law, more macro, more legal rights is to find the best solution, lawyer, director, of course for professional tax services lawyers more handy.

(2) compared with the CPA, cta.

Tax most occurred in the process of implementation of business, financial personnel only in hindsight to reflect the business activities of the financial results, rarely participate in tax planning and implementation process. Compared with the tax accountant, accountant business areas, generally concentrated in the field of the internal management of enterprises, such as financial analysis, accounting, accounting adjustment, and tax burden. Therefore, in the process of business transaction occurs, all need tax lawyer involved, namely pre intervention.

 

2, enterprises need to legitimate tax.

Tax lawyers emphasis analysis scheme of legitimacy, because the lawyer occupation habits and thinking, can be more careful screening line between legal and illegal. This is the primary task of tax lawyers, tax lawyers on the master degrees. In the operation mode of direct performance for investigation and evidence collection, the real fact judgement based on the legal basis for seeking low taxes; accounting treatment effect of accountant, tax puts the emphasis on the study of different schemes, careful screening different scheme can achieve high economic effect, for its long, tax, accounting is the amount of certainty, in operation mode direct performance for calculation, analysis and comparison, the lack of legal research.

 

3, judicial intervention program.

Because the tax has three characteristics, namely, free, compulsory and fixed. The taxpayer is in a relatively inferior position. Particularly in the current China, tax legal environment is still in the process of continuous improvement, right above the law, conduct tax authorities is not standardized phenomenon still exists, which requires more tax lawyer presence and help. Tax lawyer firstly with the lawyers, legal literacy and judicial intervention program experience is rich, can participate in tax related judicial proceedings. With the procedure of administrative litigation, administrative reconsideration, administrative hearing. This helps to promote judicial justice, also contribute to the tax authorities on tax justice. With respect to the accountants, tax accountants, for the judicial process understanding and experience is clearly less than lawyers, not suitable for independence in administrative reconsideration or administrative litigation.

On the other hand, tax planning needs rigorous accounting support, proper accounting and tax accounting information of high quality is the key to the tax planning, only accounting for accurate, tax planning can be carried out. The accountant, tax has transaction processing capacity of natural account of economic activities, often different accounting treatment will have great difference in tax, accounting processing techniques, the non tax lawyer and. this objective is seeking the tax lawyer handling tax dispute fact.

So, the complementary strengths between tax lawyer, CPA, cta. But along with the specialization division of refinement, the lawyer on major learning more, do not see a lawyer with the qualification of CPA and CTA qualification. Also provide a strong guarantee and hardware support to provide professional, comprehensive tax service, make the tax lawyer do a job with skill and ease in tax services, its position and role is increasingly get more attention.

Two, explore the legal service tax lawyer provides content

Proverb cloud: "if the criminal can bring rich rewards, but reasonable people will not choose this way to seek economic benefit", so, in the conventional criminal defense lawyer, the majority of the criminal suspect or the defendant mostly do not understand the tax laws while in jail, no one who is held responsible be sentenced because I is the subjective willingness to tax evasion. But with luck there, especially in today's tax sources to report or transfer, tax human and resources is still very deficient situation, really rush into danger. But where are the entrepreneurs are willing to use their freedom in exchange for wealth, which of course is not the author advocated.

Because it is so different from the previous attorney, tax related cases, this paper discusses the tax lawyer agent is not only a remedy violations (such as the harm tax revenue collection crime defense, and tax administrative review and administrative litigation), but to tax planning, tax risk control, the advance guard. This paper mainly introduces the basic services of today's tax lawyer service market projects and type, to enlighten each other or explore the tax lawyer service space.

(a)          The tax legal services

This is a tax lawyer's main business, including tax consulting, tax consulting, tax planning, tax due diligence, tax auditing and tax dispute etc.:

1, Tax consulting.

Provide advice on matters related to oral, specific individuals or units issued by the special legal opinion or advice book. according to customer's need to provide tax consulting way, through face-to-face, mail, fax, E-mail etc..

2, Tax adviser.

Entrusted by enterprises and individuals as a perennial tax consultant, specifically provides for example tax and legal advice, the overall tax planning or arrangement of important legal documents, tax audit, help to eliminate the tax risk, improve economic efficiency, reasonable tax.

First, the prevention of legal risks.

In terms of the enterprise, facing the dual risk, one is the business risk, or investment risk or business risk and policy risk. This kind of risk is not easy to control; two is the enterprise legal risk, this risk can control or prevention, some scholars have referred to as the "bottom line" risk, namely the enterprise business process can not reach the "red line", otherwise the business will waste all the previous efforts. This kind of Legal Risk Services: legal risk analysis, assessment of legal risk, legal risk, legal risk management. Legal risk assessment when some lawyers questionnaires were used to test the enterprise legal risk is worth using for reference, the association of Beijing is also provided with a tax professional committee, enterprise legal risk management committee, also shows that point the day and await for IT enterprise tax risk prevention field.

Second, the specific tax special services.

To provide legal advice on the business tax, enterprise income tax, stamp tax and value-added tax, set up for business, restructuring, mergers and acquisitions and other matters to provide taxLegal adviserService.

Tax advisers can be divided into tax advisers and special tax adviser. Special tax adviser is design and analysis and adjustment scheme of the special tax for a single specific matters, the single item generally includes corporate restructuring, foreign mergers and acquisitions, transfer pricing, equity transfer, enterprise restructuring, ipo.

Such traditional business, clients often need to legal and financial two institutions for the professional work. Hire two agencies to work together, usually possible communication barriers and employ the high cost and other issues, however, tax lawyer due to legal and tax aspects of the speciality and sensitivity, such services are provided by which can effectively overcome the above problem, and with the customer in the zero tax related risks and optimizing the investment cost and demand.

The core idea of tax advisory services is to realize zero tax related risks.

3, tax planning.

Taxpayer according to the tax laws and regulations, through the activities of operating, investing, financing prior planning and arrangements, to optimize all kinds of tax plan, in order to minimize tax burden, so as to obtain the behavior or legitimate activity, while, the maximum economic benefit.

The goal of tax planning is to avoid tax risk, reduce the tax burden of the enterprises, the maximum tax benefits. To sum up the following points: directly reduce the tax burden; for the time value of money; safeguard the legitimate rights and interests of the subject; achieve zero tax related risks. generally speaking, China's value-added tax, consumption tax, business tax, enterprise income tax and personal income tax, there are different degrees of tax planning.

In practice, a number of tax planning tax lawyers can provide legal services, specific include: corporate tax, tax preferential policies, financing plan, the establishment of the company, merger, division, merger and reorganization, the design of foreign exchange and transfer of tax plan. In addition, involving tax paid high income or income sources diversification of Chinese and foreign people, tax lawyer from tax perspective provides personal financial management scheme and tax dispute resolution service.

Tax planning is the core concept of services to help customers save tax under the premise of legitimate, customers realize the economic benefit maximization.

4The tax legal services, other.

(1) on behalf of the client and the tax department of the APA, pricing, taxation consultation appointment identification, as well as for tax incentives for various negotiation.

(2) the tax due diligence, provide tax due diligence services for customers, mergers and acquisitions, investment business, reduce the enterprise tax risk.

(3) the tax audit, according to customer needs, tax lawyers can provide annual tax audit, tax audit, inspection before the liquidation of the tax audit and other special tax audit for enterprises.

(4) the tax review, the Multi-National Corporation tax advisers, to the listing Corporation tax treatment and tax legal services.

Tax lawyer may use its master of laws and regulations especially tax regulations, accounting, financial knowledge advantage, to participate in various activities of the enterprise. The tax legal service cross overlap, the above is just the basic content of this proposed tax lawyer business.

(two) the tax litigation legal services

This is normal business tax lawyer, is a lawyer of traditional business, of course, tax lawyer has such legal service advantages and prerequisite.

1, the tax hearings.

That appear in the disputes of Taxation, tax lawyers give professional guidance to help them to apply for taxpayers tax hearings, the exercise of legal rights, or to reach an understanding with the tax authorities, avoid conflicts, reducing the cost of dispute resolution.

2, tax administrative reconsideration.

Accept the Commission, the tax lawyer to assist the taxpayer, withholding agent or other parties concerned in a specific administrative act that infringes upon the legal rights and interests of the tax authorities, in accordance with the law of administrative reconsideration request reconsideration organs according to the procedures to review the original specific administrative act is legal, proper.

Tax administrative litigation.

Citizens, legal persons and other organizations think that the concrete administration behavior of tax authorities are illegal or improper, violations of the legitimate rights and interests, accept the Commission, to request the people's Court on the legality of specific administrative act of the tax organ and the suitability of trial verdict lawsuit activity, protect the lawful rights and interests of the client.

4, tax related criminal proceedings.

Entrusted by the taxpayer because of tax problems in criminal suspects,, provide legal advice, custody, met with the parties apply for obtaining a guarantor pending trial, trial lawyers for the parties and so on, protecting the interests of the parties.

5, the tax of state compensation:.

The taxpayer, withholding agents, tax payment guarantee the legitimate rights and interests of people because of tax organs and their staff in exercising their functions and powers illegal, and caused direct damage, accepts the entrustment, to apply for the claim for compensation.

This is normal business lawyer, in this paper, but many say.

Difficulties and Countermeasures three, tax lawyer faces

In front of a real problem is before tax lawyer, how to expand the tax lawyer living and activity space. Chinese current tax lawyer has bright prospects and rich rewards, but also there are all kinds of difficulties. These difficulties extracted summarized as three difficulties: the cultural dilemma, dilemma of the system and the talent dilemma.

 

1, culture

As noted above, "tax law" "tax lawyer or lawyer" theory is not a, also called "tax" lawyer. It should be said that the tax law in the legal system belongs to the category of economic law, economic law to public law, which is law another objective distinguish between economic law and commercial law, commercial law is more concerned with private law, autonomy oriented. While economic law on national economy, policy regulation, leading to public right intervention, and enhanced in the tax and service for the national economy, policy. Especially in the Chinese prominent. Therefore, the tax system in the tax administration law of this kind of procedural law, basically no other rising to the legal aspects of the specification file. The long-awaited "tax law" has not officially entered the agenda, but could not reach the foreign tax code level. Refer to the tax code file, its timeliness, according to the regulation of service, for the economic order, market characteristics as the shadow follows the form.

Is the so-called scholars said, the current lack of "China tax culture" popular "tax culture, tax culture" is ignored. Yes, taxation and the change of one word, but different, different. It is "tax culture" and " tax culture" is in decline, the peaceful coexistence of phases, which benefit to tax law lawyers.

2, system

(1) the high threshold of tax rights.

Tax judicial system itself has the defect of legislation, the taxpayer filed tax reconsideration and litigation threshold is high, the public rights required to pay taxes or guarantee, the general taxpayer once implemented the compulsory seldom go through reconsideration procedure rights, even if sometimes the tax penalty errors also give up a claim. The traditional tax law "a hero with no play".

(2) the market a lack of awareness of tax lawyer.

In addition to the regular tax lawyer business disputes and judicial maintenance business, can play room for tax planning, tax law is the legal advisers, tax risk control. But from the present living environment and system environment, accounting firms generally set up tax department (recruit turnover tax officials and Chinese lawyers), for the tax agency, tax planning business, coordinate the work occasionally involving tax dispute. Also because of the large Accounting Firm from large enterprises and foreign-funded enterprises financial advisory and financial audit to start, from the source to monopolize most of tax related legal services. In addition, some tax agent firm isolated part of source from the accounting firm, is also cutting part of the tax related legal service market. So some controversial problems are the tax rate for the original tax service groups, ignore tax lawyer attention.

(3) the taxpayers for tax authorities "public" right to fear the conventional tax lawyer business shrinking.

In reality many companies once the tax inspection, or the tax penalty use network resources to go public relations coordination way, rarely consider the tax treatment of identification and treatment of facts is legal, is accurate. Just consider the "public" rights agency afterwards take revenge, professional, accurate too gullible tax authorities in dealing with the issue. This kind of social status can not be ignored.

However, in many important cases the State Administration of Taxation and had a large Accounting Firm who provide services and tax inspection case is not because the qualitative, it also provides the opportunity to explore space lawyer and legal tax law service market layout. In fact, before tax professional, certified public accountant, certified tax agents tend to be nonplussed over sth., Wang Ling side as a peak; while lawyers to be resourceful., Chinese, Deng Taishan and small world. The lawyer occupation discipline rigor and occupation moral seriousness, the tax authorities are more willing to listen and accept It stands to reason. have sufficient grounds for one's views legal advice, and dislike any form of public relations to intercede. Therefore, tax lawyer in today's system is still useful to dance, of course, lawyers and accountants, tax accountants win-win cooperation rather than the game may be excessive.

3, professional knowledge

Legal knowledge is in the settlement of tax cases plays globally, guide, final role. But, can not ignore the accounting knowledge and skills, knowledge of Taxation Policy (is the essence of tax legal foundation knowledge) in solving the important pillar of tax related cases. Is the transaction relationship analysis, qualitative analysis, business transactions and tax planning analysis of the legality of the legal relationship of rights and obligations, qualitative analysis lawyers are good at, identification and analysis of tax payer, tax related legal risk analysis etc.. But the lawyers are not good at and not familiar with may be accounting knowledge and tax administration knowledge. Can say, the tax planning is the highest form of expression and the highest stage of development of the lawyer business tax, and tax planning needs general mobilization of the traditional legal literacy, knowledge of tax policy, financial accounting knowledge and skills and comprehensive application, therefore, the tax lawyer must know the law, and to understand the accounting also understand the tax administration. The general counsel is difficult in the above aspects do many things at once. This caused a tax lawyer knowledge or talent dilemma dilemma.

In terms of law, tax law relates to the integrated use of various departments of constitutional law, jurisprudence, administrative law, civil and commercial law, criminal law, international economic law, conflict law, knowledge of law, tax related cases involving the flexible use of the forefront of the legal department of the legal issues. In addition, the tax law also relates to other subjects of public management, political philosophy, economics, finance, taxation and other content. In addition, because the tax is China's policy adjustment means and lever, in reality, the finance department under the State Council, the State Administration of Taxation, the local tax bureau and the tax authorities to tax law normative documents, too many to count, and policy change relatively quickly, leading to hold up very difficult.

In this case, tax lawyer services is not high returns, but also difficulties and many. This course takes the tax law of professional lawyers, and colleagues to join the ranks of the tax lawyer to persist and persist through the predicament, make concerted efforts, tax lawyer service market booming point the day and await for it.

 

Tax lawyer is a very popular occupation in the western developed countries, but also need a high IQ and high occupation, high income levels and enterprises almost have their own professional tax lawyer. At present, the globalization of trade, globalization has been accelerating, transnational merger and acquisition affairs have become increasingly frequent, including tax issues are complicated, the importance of tax service tax lawyer evident.

The fine division of labor in our country law, tax law plays a more and more important role. May foresee, along with the construction of tax law in our country continuously, with the tax law and role in the modernization construction and the people living in the more important, tax lawyer industry will continue to grow and develop and become China's economic and legal range of Chaoyang industry eventually.

 

 

 

Reference.

 

1, Liu Jianwen, "in search of the true meaning of Taxation Law", Law Press, 2009 May first edition.

2, Zhang Lantian, "capital operation practice of tax law", Law Press, 2010 July first edition.

3, edited by Chen Xiaofeng, "tax planning legal risk management strategy", Law Press, 2011 June first edition.

4, edited by Yao Jianzong, "legal thought rhythm", Law Press, 2010 March first edition.

5, Teng Xiangzhi, "the lawyers professional and tax professional master's cultivation of the" national tax law Master degree expert argumentation "speech" in 2011, Internet source.