Jingwei Tang Claimed

Tax Crime and Corporate Tax Defense

Jingwei Tang defends companies and executives in Beijing on tax crime charges, with a focus on sentencing standards, the dual-punishment rule for corporate tax offenses, and early intervention during tax audits.

Mr. Tang practices at Beijing Zhongheng Law Firm in the Chaoyang District. He graduated from China University of Political Science and Law and was admitted to the bar in 2012. His practice covers tax crime defense, administrative tax disputes and corporate tax compliance, and he has advised manufacturing, trading and service companies on the criminal risks that arise from invoicing irregularities and inaccurate tax filings.

Sentencing Standards and Thresholds

Mr. Tang advises clients on the thresholds that separate administrative tax violations from criminal tax offenses. Under the Criminal Law of the People's Republic of China, Article 201, a taxpayer who evades taxes by filing false returns or failing to file, where the amount evaded is relatively large and accounts for more than ten percent of the tax payable, faces up to three years imprisonment or criminal detention and a fine. Where the amount is huge and accounts for more than thirty percent of the tax payable, the sentence is three to seven years imprisonment and a fine.

"Where a taxpayer has, after the tax authority lawfully issues a demand for payment, paid the tax payable, paid the overdue fine and accepted administrative punishment, criminal liability shall not be pursued; except where the taxpayer has previously received criminal punishment for tax evasion or has been given administrative punishment by the tax authority two or more times within five years." — Criminal Law of the People's Republic of China, Article 201

For false issuance of special VAT invoices, the Criminal Law, Article 205 provides graduated sentences based on the amount of tax involved, and the dual-punishment rule applies to corporate offenses: the entity is fined and the directly responsible managers and other directly liable persons are prosecuted under the same sentencing standards.

Early Intervention

Mr. Tang's experience is that the outcome of a tax matter is often decided before criminal proceedings begin. When a company is notified of an audit or inquiry, he helps management assess whether the facts could support a finding of tax loss, prepares the documentary record, and works to keep the matter at the administrative level. Where criminal investigation has already commenced, he advises on the 37-day detention period, bail applications and the evidence needed to support non-arrest or non-prosecution outcomes.

• Tax audit and investigation response
• Defense in false invoice and tax evasion cases
• Sentencing analysis and mitigation strategies
• Corporate tax compliance and internal controls

Client Communication

Mr. Tang provides regular updates on case progress and upcoming deadlines. He does not promise specific outcomes; his commitment is to thorough preparation, accurate legal analysis and diligent representation within the framework of Chinese law and professional ethics. Engagement terms and fees are confirmed at the outset of each matter.