China Certified Tax Adviser - Tax-Related Service Law case studies
China Certified Tax Adviser - Tax-Related Service Law · Put your knowledge to work in context.
Tax-Related Service Law (涉税服务相关法律) is the legal-subject paper within China's Certified Tax Adviser (注册税务师, CTA) examination. It tests whether a candidate can apply Chinese law to the situations a tax adviser actually meets: an administrative penalty issued by a tax authority, a client's contract dispute, a company resolution, a guarantee gone wrong, a criminal referral, a tax-related administrative review, a negotiable instrument or insurance claim, and the procedural route for resolving each. The paper is not a tax-computation test; it rewards candidates who can identify the correct legal relationship, name the governing rule, and reach the right conclusion under it. It suits practitioners in tax firms, in-house finance and tax staff, and lawyers or accountants extending into tax-related service. Preparation works best in layers: build a map of each domain's core concepts, read the governing statute articles alongside that map, then drill application through scenario questions and past-paper-style practice, keeping a personal error log of rules you confuse. Because the examination is delivered on computer and includes multiple-select items where partial credit rules matter, practise under timed conditions and rehearse the answer interface. Topics on this exam: Administrative Law and Administrative Litigation (行政法与行政诉讼法), Civil Law and Civil Procedure (民法典与民事诉讼法), Company and Enterprise Law (公司法、合伙企业法、个人独资企业法、企业破产法), Contract and Security Law (合同法律制度、担保法律制度), Criminal Law and Criminal Procedure (刑法与刑事诉讼法), Tax Administration Law and Tax-Related Administrative Review (税收征管法与税务行政复议), Commercial Law: Negotiable Instruments, Insurance, Securities, Trust (票据法、保险法、证券法、信托法), and Civil Procedure and Arbitration (民事诉讼法与仲裁法). The China Certified Tax Adviser - Tax-Related Service Law case studies are 5 cases and about 263 words.
1税务处理与处罚并存时的复议前置、清税要件与共同被告
甲有限责任公司为增值税一般纳税人，主营建筑材料批发，2023年度自行申报应纳税所得额320万元，当年已预缴企业所得税60万元，纳税信用等级为B级。2024年9月10日，某市税务局稽查局经立案检查作出《税务处理决定书》，认定甲公司通过隐匿部分销售收入少缴企业所得税180万元，并自滞纳之日起按日加收万分之五的滞纳金，共计42万元；同日作出《税务行政处罚决定书》，认定其行为构成偷税，处以少缴税款0.6倍的罚款108万元。稽查局在《税务行政处罚事项告知书》中告知甲公司有陈述、申辩和要求听证的权利，甲公司收到后三日内未提出听证申请。甲公司对偷税定性不服，认为账簿差错属于计算错误，且其中28万元滞纳金系因税务机关办税系统故障导致其无法按期申报而形成，不应由其承担。2024年9月25日，甲公司全额缴清税款180万元、滞纳金42万元及罚款108万元。同年10月9日，甲公司向市税务局（稽查局所属税务局）提交行政复议申请书，请求撤销罚款决定并退还滞纳金28万元。市税务局受理审查时，对滞纳金争议是否属于复议范围、是否需先行清税存在不同意见。甲公司另主张，其在缴款凭证上注明了“保留异议”，缴款不等于认可处罚；且处罚将导致纳税信用降级，影响其参与政府采购。.
56 words, under 1 min2公司不能清偿到期债务时的出资加速到期与未届期股权转让责任
乙有限责任公司于2022年3月设立，注册资本1000万元，章程约定的出资期限均为2030年12月31日，并规定股东按实缴出资比例分取红利。股东及认缴情况为：A认缴600万元、实缴100万元；B认缴300万元、实缴300万元；C认缴100万元、实缴0元。2024年5月20日，B与D签订股权转让协议，将其持有的全部股权以300万元转让给D，并办理了股东名册变更和工商登记，转让时章程记载的出资期限尚未届满。D受让股权后未向公司缴纳任何出资，亦未参与经营。乙公司2024年度资产负债表显示资产总额600万元、负债1400万元。2025年1月，乙公司拖欠债权人E货款800万元到期未付，E提起诉讼并申请强制执行，法院查明乙公司名下无银行存款、无不动产，已裁定终结本次执行程序。E在起诉前曾书面催告乙公司及三名股东履行，均未获回应。A于2024年8月因另案被列为失信被执行人，名下无财产。E遂另行起诉，请求A、C在未出资范围内、D在受让股权范围内对公司债务不能清偿部分承担清偿责任，并主张B承担补充责任。C抗辩称其出资期限至2030年方才届满，E无权要求提前缴纳；D抗辩称其受让股权时已支付合理对价，出资义务应由转让人B承担；B则主张股权已合法转让，其已退出公司。. 债权人E能否请求股东A、C提前缴纳出资？依据是什么？责任范围如何确定？. 受让人D是否应承担出资责任？转让人B是否承担补充责任？请说明时间效力上的处理。. 若查明B转让股权时乙公司已不能清偿到期债务，且B以1元象征性对价将股权转让给无任何财产的D，结论是否不同？E应如何举证？.
52 words, under 1 min3混合担保中一般保证的先诉抗辩权与债权人放弃抵押权的免责效果
51 words, under 1 min4逃税初犯免责与虚开增值税专用发票罪的界分及行刑衔接
52 words, under 1 min5破产受理后仲裁条款的效力与临界期内个别清偿的撤销
52 words, under 1 minMore study resources for China Certified Tax Adviser - Tax-Related Service Law
- Study planMap the full administrative-law syllabus into a one-page outline covering administrative acts, licensing, penalties, compulsory enforcement, and open-government rules, then mark the five subtopics you understand least.
- Common mistakesCandidates confuse the general rule of 'choose reconsideration or litigation' under the Administrative Reconsideration Law with the special rule under Article 88 of the Tax Administration Law, and they overlook the precondition of 'paying tax or providing a guarantee' before reconsideration.
- Exam-day guidePrint a fresh copy and keep it with your ID.