On September 18, 2025, Mr. Ryan Yan, Founding Partner of ForTran Law Firm, was invited to deliver a lecture at the College of Public Finance and Investment, Shanghai University of Finance and Economics (SUFE). The session, titled “Introduction to Civil Law (Part II) — The Relationship Between Civil Law and Tax Law,” formed part of SUFE’s Civil and Commercial Law Series and attracted enthusiastic participation from students majoring in taxation.

Mr. Yan opened the lecture by examining the fundamental relationship between civil law and tax law, emphasizing that tax law relies heavily on the the establishment and determination of civil legal relationships. Drawing on examples such as the settlement of tax liabilities upon a taxpayer’s death, he illustrated the necessity of returning to the Civil Code as the legal foundation for tax practice, prompting students to reflect on how civil principles underpin tax administration.

When discussing civil legal relationships in tax law, Mr. Yan compared onerous and gratuitous transactions, explaining their differing tax implications. Through real-world cases, he vividly demonstrated how the legal characterization of civil acts  affects tax compliance. An engaging Q&A session followed, during which Mr. Yan addressed students’ questions with clarity and depth.

Addressing the challenging topic of the validity of civil acts, Mr. Yan analyzed the case involving Viya’s tax evasion to unpack its underlying legal issues, stressing that accurate identification of civil legal acts is essential to achieving tax compliance. He further used examples involving real estate agency and equity transfer transactions to explain the scope and limits of civil agency in tax practice, as well as the interplay between the civil-law principle of autonomy of will and the tax-law principle of legality.

In the final section on civil liability and administrative liability, Mr. Yan systematically compared their elements, modes of assumption, and order of priority. Citing Article 187 of the Civil Code, he highlighted that civil liability takes precedence over administrative liability—a principle of significant importance for both tax enforcement and the protection of taxpayers’ rights.

With its well-structured logic and case-driven approach, Mr. Yan’s lecture seamlessly integrated theory and practice. His insights offered students a deeper understanding of the interrelation between civil and tax law and broadened their analytical perspective.