On the afternoon of April 24, the Criminal Difficult Case Seminar of the Criminal Procedure Law Professional Committee of the Shenzhen Lawyers Association was successfully held at Shengdian Law Firm. The theme of the seminar was "Tax" and "Penalty" for the Crime of Smuggling Ordinary Goods and Articles. "Talk about difficult issues in tax-related criminal cases. The seminar was presided over by lawyer Li Rengong, senior partner of Shengdian, lawyer Zheng Zechao, partner of Shengdian, and lawyer Gao Tao, partner of Shengdian. In addition, the seminar also invited lawyer Han Ming, who had been engaged in public prosecution work in the procuratorial organ for 16 years and was rated as the "Top Ten Public Prosecutors" of a city's procuratorial organ, to share his public prosecution experience as a prosecutor.

(Workshop photo)

Starting from the basic theory of taxation and combining with the practical experience in handling cases, lawyer Zheng Zechao not only shared the basic knowledge of taxation related to the crime of smuggling ordinary goods and articles, but also explained the tax calculation, punishment and difficult points in the crime of smuggling ordinary goods and articles in combination with the handling cases. By comparing the results of criminal punishment and administrative punishment after criminal non-prosecution, Lawyer Zheng brought new thinking to the lawyers attending the meeting, which has a high reference value for tax-related criminal cases.

(Partner of Sheng Dian: Lawyer Zheng Zechao)

Based on his public prosecution experience as a prosecutor, lawyer Han Ming shared the disputes and historical evolution process of unit crime identification such as "whether individual industrial and commercial households can become the main body of unit crime", as well as the experience in handling the crime of defrauding export tax rebates. Lawyer Gao Tao shared his views on the scope of the amount of tax involved in smuggling and the determination of the amount of export tax defrauded, based on his past experience in handling cases and the practice of cross-border e-commerce and the export of agricultural products.

(Workshop photo)

Lawyer Huang Yun, director of the Criminal Procedure Law Professional Committee of the Shenzhen Lawyers Association, made a concluding speech and fully affirmed the seminar. He considered it a successful and meaningful seminar, which taught practicing lawyers, especially young lawyers, a wealth of case-handling experience and ideas. He spoke highly of the sharing of lawyers Zheng Zechao, Gao Tao and Han Ming, and thanked Shengdian Law Firm for its support to this seminar.。