Practice and Development Opportunity of Tax Lawyers in China by Liu Tianyong Published in China Lawyer
The article “Practice and Development Opportunity of Tax Lawyers in China” written by Liu Tianyong is published in the 1st edition of 2012 of China Lawyer. Tax is the price for civilization. It’s the compensation to the private rights by government for the public product offered by the state. The nature of tax is mandatory and no compensation, which requires the authority and justice of tax law, so “tax management by rule of law” is regarded as the principle of taxation. The career of tax lawyers emerges consequently. It’s the call of the time and also it reflects the trend that one lawyer can only focuses on limited areas, which shows the importance of lawyers on revolving disputes and promoting a harmonious society. The development of tax lawyer relies on his position in law arena and the environment of the whole society. Liu’s article writes about the emergence of tax lawyer of modern times, the opportunity and risk of tax lawyer, the particular area of tax lawyer practice and the future and expectation of tax lawyers.