On October16, the 9th Lecture of Peking University Economic Law, was successfully held in Room 303 of KoGuan Building. Themed“How does the tax law work—A perspective of a tax collection case”,the lecture was hosted by Associate Professor Ye Shan.

The lecturewas the work and thought of Director Wei Guoqing, Local Tax and The Development of Science and Technology Bureau of Yancheng, Jiangsu Province. The lecture attracted many people, especially PhDs and masters majoring in Economic Law and Property Tax Law, came to view.

The main idea of the lecture was the actual operation of the tax law, the detailed introduction of the five cases of tax collection and management, mainly contained anti-tax avoidance, tax identification, reporting acceptance, tax planning and inspection and other issues. Director Wei analyzed the provisions of the tax administration law and the relevant administrative regulations and the relevant administrative regulations and the relevant administrative regulations. Furthermore the principle of good faith in tax collection and management is emphasized, and the distribution of burden of proof in tax inspection is discussed. Finally, Director Wei pointed out that the tax law is related to the tax law designing and tax laws to comply with all aspects of the system, in the tax area not only concerned about the legislative activities, but also to pay attention to law enforcement and judicial operation.

In the interactive session, the students lived with positive questions closely linked to the theme, and discussedin a warm atmosphere. The instructor answered all the questions in-depth and details. The lecture lasted for nearly three hours, and it ended in a round of applause.

Translated by:  Liu Xin
Edited by: Xia Jing