Tax dispute resolution

Nowadays, as the slowdown in the global and China’s economic growth and the growing pressure of public finance expenditure of the PRC government, the tax authorities continue to increase the intensity of tax audit and anti-avoidance. Meanwhile, with the continuous improvement of the tax law system in China and the taxpayer’s awareness of their rights, it is foreseeable that there will be a growing number of tax disputes in the future. The new environment in tax law and tax administration practice require taxpayers to change the old way of dealing with tax disputes with tax authorities, by seeking the support of external tax professionals and settle the disputes within the frame of legal system.

We are convinced that the solution of disputes lies in the professional communication. Our participation is not to make for the two sides toward confrontation, but to smooth the communication in an effective way based on our expertise.

M&T Lawyers will provide the taxpayer the following services in connection with the tax disputes:

*Assist in coordinating between taxpayers and the in-charge tax authorities

*Advise in tax audit defense strategy ;

*Support in tax hearings;

*Support in tax administration reconsideration;

*Tax litigation;

*Tax related criminal defense.

Case Presentation

Provided services for the administrative dispute of a coal enterprise suspected of tax evasion in Inner Mongolia, filed a hearing and administrative reconsideration on behalf of the enterprise to the tax authorities, and successfully helped the enterprise to underpay taxes, late fees and fines of nearly 50 million yuan;

Provided legal services for the revenue recognition and tax evasion dispute of a real estate company in Guangxi, involving nearly 10 million yuan, successfully helped the enterprise to exempt millions of fines, and the tax authorities to cancel the tax evasion dispute of the enterprise;

Provided tax services for tax audit and equity transfer of a wind power enterprise in Inner Mongolia, involving more than 50 million yuan, and finally helped the client refund more than 40 million yuan from the tax authorities;

Provided services for the personal income tax inspection of the transfer of natural person's equity in a real estate enterprise in Hunan, conducted tax hearings and administrative reconsideration on behalf of the client, and helped the client reduce tens of millions of taxes;

Provided services for a listed company in Shaanxi, the agency filed an administrative reconsideration, communicated with the competent tax authority on the issue of land use tax, and successfully helped the company pay millions less in taxes and overdue fines;

Provided a company engaged in entertainment projects in Beijing with legal services related to business tax and its surcharges, cultural construction fees and other tax refund matters, involving a tax of more than 50 million yuan, and finally successfully helped the client realize overpaid taxes and surcharges and other tax credits;

Provided tax services for a real estate company in Beijing involving land value-added tax, corporate income tax, local retention incentives and other disputes, involving nearly 100 million yuan. After the intervention of Ming tax, through administrative reconsideration, multi-channel communication and coordination with the district government and district leaders, successfully helped enterprises to refund more than 20 million taxes, retain more than 30 million taxes, and resolve relevant disputes by compensating enterprises for nearly 50 million through other projects;

Provided services for export tax refund disputes of an international trading company in Xinjiang, and finally successfully assisted the enterprise to exempt more than 30 million yuan of value-added tax deemed as domestic sales;

Provided legal services to a Sino-Japanese joint venture in Beijing. Assist the enterprise in communicating with the tax authorities, and provide evidence and explanatory documents on the rationality of the pricing of related party transactions. In the end, the tax authorities determined that the pricing of the company's related party transactions was reasonable and no tax adjustments will be made;

Provided services for the cancellation service of a European investment enterprise in Wuxi, Jiangsu Province. When the enterprise was cancelled, it was identified by the tax authorities as having unreasonable pricing of related party transactions, requiring the enterprise to pay taxes. Ming tax assisted the enterprise to communicate with the tax authorities, and finally successfully cancelled and did not pay taxes;

Provided legal services for tax-related matters of a film and television company in Tianjin, represented the company in communication with the competent tax authorities, and explained the related transactions of the company in the past three years. In the end, the company only needs to pay back taxes of no more than 10 million yuan, and there is no need to pay late fees;

Acted as the defender in a criminal case involving consumption tax evasion by a state-owned petrochemical company in Northeast China, involving billions of dollars. Successfully helped enterprises and management (general manager, chief accountant, chief business representative) in investigation;

Served as the second-instance defender of a Jiangxi construction company suspected of falsely issuing ordinary invoices in a criminal case involving hundreds of millions of dollars, and the legal representative was finally sentenced to probation. Currently assisting the parties to file a complaint.

Professional Team



M&T Lawyers Beijing Office

Perennial tax advisor, Tax preference, Tax dispute resolution, HNWI TAX, Transfer Pricing and Anti Tax Avoidance




M&T Lawyers Beijing Office

Perennial tax advisor, Tax preference, Tax dispute resolution, HNWI TAX, Transfer Pricing and Anti Tax Avoidance




M&T Lawyers Beijing Office

Tax dispute resolution, Transfer Pricing and Anti Tax Avoidance, Cross-border investment tax, Import and export tax, Life Sciences and Medical Health