Tax Reconsideration and Litigation-ForTran

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PRACTICES Tax Controversy and Dispute Resolution Tax Reconsideration and Litigation

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Tax Controversy and Dispute Resolution

Tax Reconsideration and Litigation

In most tax-related disputes in China, administrative reconsideration is a required internal review process that precedes formal litigation. These proceedings remain within the tax authority and are typically reviewed by specialized personnel with deep knowledge of tax regulations. ForTran represents clients throughout the reconsideration process, submitting factual rebuttals and legal arguments aimed at reversing or mitigating the administrative decision. Based on our experience, the most decisive factor in this phase is the depth of legal and tax expertise brought to the case.

When a dispute proceeds to judicial litigation, the focus of the case often shifts. While tax audits and reconsideration emphasize documents like invoices, ledgers, and fund flows, litigation requires a broader legal analysis. Judges may examine the nature of the taxpayer's conduct in its commercial context, evaluate intent and purpose, and scrutinize the legal basis of administrative regulations. With extensive courtroom experience, ForTran lawyers are adept at reframing disputes around legal classifications, mental elements, and the hierarchical legitimacy of normative documents.

Contacts

Ben Lu

Partner

Tel:+86 21 68868177

Email:ben.lu@fortrantax.com
ben.lu@cpalawyer.cn

Language:Mandarin,English

Ryan Yan

Partner

Tel:+86 21 68868177

Email:ryan.yan@fortrantax.com
ryan.yan@cpalawyer.cn

Language:Mandarin,English

Lawrence Sun

Associate

Tel:+86 2168868177

Email:lawrence.sun@cpalawyer.cn

Language:Mandarin,English

Susan Yang

Partner

Tel:+86 21 68868177

Email:susan.yang@fortrantax.com
susan.yang@cpalawyer.cn

Language:Mandarin,English

Jolene Zhou

Partner

Tel:+86 21 68868177

Email:jolene.zhou@cpalawyer.cn

Language:Mandarin,English

Lyn Lin

Senior Associate

Tel:+86 2168868177

Email:lyn.lin@cpalawyer.cn

Language:Mandarin, English

Summer Qu

Senior Associate

Tel:+86 2168868177

Email:summer.qu@cpalawyer.cn

Language:Mandarin,English

Insights

March,31 2025

Case Commentary | Can Patent Rights Be Accepted as Tax Collateral under China’s Tax Security Regime?

This case commentary analyzes a 2023 administrative dispute in which Chinese courts upheld the tax authority's rejection of patent rights as tax collateral. The case highlights the distinction between civil and administrative legal frameworks and affirms the primacy of statutory authority in tax enforcement practices.

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86 2168868177

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