From June 13 to 14, 2026, the Jiangsu Bar Association held a special tax law training session in Nantong, attended by over 240 tax-focused lawyers from across the province for in-depth discussions on practical fiscal and tax law issues.

Shi Zhiqun, a council member of the China Law Society's Fiscal and Tax Law Research Association and senior partner at M&T Lawyers, was invited to deliver apractice-oriented presentation on "How to Handle Tax Audit Responses from a Lawyer's Perspective." He broke down the entire process of tax audit representation and key risk control points.

Against the backdrop of Golden Tax IV's big-data supervision and numerous case examples, Shi outlined response strategies across the full audit process:

·Upon receiving audit notice: Guide enterprises to conduct internal self-reviews, organize evidence on invoices, contracts, and fund flows,distinguish risk types, prepare explanatory materials in advance, and avoid prematurely admitting tax issues.

·On-site verification: Unify response positions, strictly control the scope of submitted materials, exercise caution in signing statements and written explanations, and maintain evidentiary and testimonial boundaries.

·During penalty notice stage: Draft defense opinions from perspectives of transaction substance, legal application, and burden of proof, raising professional arguments against any erroneous tax determinations.

·Post-decision remedies: Navigate tax administrative reconsideration and litigation, coordinate administrative-criminal transitions for cases involving criminal elements, and leverage compliance non-prosecution mechanisms to mitigate criminal risks.

Shi also advised lawyers to strengthen their combined legal-tax expertise,develop standardized case documentation systems, and shift audit-response services toward proactive daily tax health check-ups, thereby building a full-chain tax legal service model.

The training provided a valuable exchange platform for fiscal and tax lawyers. Shi's experience-driven sharing enhanced peer capabilities, advanced the professionalization and standardization of tax legal services,and helped lawyers better resolve enterprise tax risks through legal means,ultimately supporting high-quality market development with professional tax legal services.