Title：Analyzing Tax Governance Deficits Through the Shanghai Venture Capital Arbitration Tax Refund Case

Speaker: Kou Yimin Partner, Beijing Jing Shi Law Firm; Master of Laws (International Tax Law), Leiden University

Moderator: Li Gang Associate Professor, Doctoral Supervisor, Xiamen University School of Law; Director of the Tax Law Teaching and Research Section

Language：Chinese

Date and Time: February 21, 2025, 14.30

Venue: Classroom A304, School of Law

About the Speaker

Kou Yimin, Partner at Beijing Jing Shi Law Firm, holds a Master of Laws (LL.M.) from Peking University School of Law and a Master of Laws in International Taxation from Leiden University's International Taxation Center. She has professional experience spanning four major accounting firms, an Italian law firm's Beijing Representative Office, and member firms within the global network of another Big Four accounting firm.

Ms. Kou specializes in tax administrative reconsideration and litigation, advising numerous listed companies, foreign-invested enterprises, and individual entrepreneurs on tax-related proceedings. Notable cases include:

The first (2015) and second (2018) transfer pricing administrative reconsideration cases where the State Taxation Administration served as the respondent;

The 2018 administrative lawsuit filed by China 22nd Metallurgical Group Co., Ltd. against Hebei Provincial Taxation Bureau and Tangshan Taxation Bureau's Inspection Bureau (awarded as Case No. 1 among the Top 10 Tax Cases of 2018);

Successfully winning the retrial case for Suzhou Newwei Valve Co., Ltd. in July 2020.

Beyond legal practice, Mr. Kou contributed to drafting over ten proposals for National People's Congress deputies, including:

A 2019 VAT carryforward refund proposal incorporated into the VAT Law Amendment Draft;

2022 proposals on amendments to the crime of issuing false VAT invoices and renaming the crime of trafficking/procuring women and children;

2023 proposals for preferential land use tax policies for solar thermal power projects combining agriculture and energy;

Early 2024 joint submission with three industry experts of the "Legal Application Ruling Petition on Tax Penalty Interest" to the NPC Standing Committee's Legislative Affairs Commission, which was adopted into the Tax Collection and Administration Law revision.