On the afternoon of March 29, 2025, Attorneys Ryan Yan and Ben Lu, partners at Shanghai Fortran Law Firm, were invited to lecture for the 2024 cohort of the Tax Master’s program at Shanghai University of Finance and Economics. Their presentations focused on key issues in tax practice and cutting-edge developments in the field.

Attorney Ryan Yan introduced the topic by analyzing a real estate enterprise’s land value-added tax (LVAT) settlement case, providing an in-depth examination of methods for allocating land costs. Regarding the determination of the settlement unit, he reviewed the evolution of the “settlement” concept by referencing regulations and policy documents from various regions. He further explored the differences in settlement standards across jurisdictions and their legislative intent.

During the lecture, Attorney Yan also conducted a short classroom quiz and engaged students in discussions on issues such as the application of benchmark land prices and the refund of taxes due to the VAT reform. His clear and insightful explanations deepened students’ understanding of the legal application of LVAT.

Attorney Ryan Yan delivering a lecture to Master of Taxation students at Shanghai University of Finance and Economics.

Following this, Attorney Ben Lu delivered a lecture on “Key Issues in Tax-Related Criminal Litigation,” providing a systematic overview of tax crimes and recent judicial developments. He analyzed the elements and complexities of tax evasion offenses through landmark cases and examined the boundary between legitimate tax planning and invoice fraud. Additionally, he shared the latest judicial perspectives on the legal application of invoice fraud cases and discussed relevant case studies with the students.

Attorney Ben Lu discussing key issues in tax-related criminal litigation with Master of Taxation students at Shanghai University of Finance and Economics.

The lecture closely integrated theory with tax practice, combining in-depth analysis with case-based discussions. The interactive classroom atmosphere fostered active participation, and many students expressed that they found the session highly beneficial—not only did it enhance their understanding of tax laws and regulations, but it also improved their practical insights into tax compliance and enforcement.

Shanghai Fortran Law Firm remains committed to the advancement and dissemination of legal practice. Moving forward, the firm will continue to strengthen its collaboration with academic institutions, support the development of tax law professionals, and contribute its expertise to the industry.