Kangda Law Firm

Civil and Commercial Dispute Resolution | Corporate Legal Services | Tax Legal Services

Senior Partner

Mr. Lv Zhihe commenced legal practice in March 2003 and joined Kangda in June 2007. With over 20 years of legal practice experience, he has handled numerous influential civil, commercial, administrative and criminal cases. He has successively served as legal counsel to government agencies, enterprises and public institutions, including the Shenzhen Longhua District Bureau of Justice, Longgang District Taxation Bureau, PowerChina (Guangning) Green Mining Co., Ltd., Boyue Investment Capital Management Company, Sunway Communication (300136), Intelligent Information (01967), Hongrongyuan Yifang Commercial Real Estate Company, Phoenix Tower Catering Service Company, Simms Craft Products Company, Shenzhen General Test Systems Co., Ltd., Shenzhen Institute of Health and Ageing, Shenzhen Middle School, and the Shenzhen Public Security Fire Rescue Brigade.

As a pioneering practitioner in the field of tax legal services, Mr. Lv leverages his combined legal and tax expertise to approach cases from multiple dimensions, integrating traditional legal principles with tax regulations to resolve major and complex civil, commercial, administrative and criminal litigation and non-litigation cases, and to maximise client interests.

Representative Cases:

1. Typical Tax Dispute Cases: (1) Represented a coal mining company in tax audit hearings and administrative reconsideration, successfully reducing tax losses for the enterprise by RMB 270 million. (2) Represented the first luxury car consumption tax dispute case involving an automotive sales company in tax audit hearings, administrative reconsideration and administrative litigation. (3) Represented the Beijing Shunyi District Taxation Bureau in a bankruptcy creditor rights confirmation case against Beijing Jinzhao Industrial Investment Company, which was selected as a typical Chinese tax law case in 2019. (4) Participated in an arbitration case involving property tax and urban land use tax disputes between China Great Wall Asset Management Co., Ltd. Shenzhen Branch and ICBC Luohu Sub-branch, reducing tax losses for the client by over RMB 10 million. (5) Represented Laiyang Xue in a tax evasion case against a municipal taxation bureau involving tax audit hearings, administrative reconsideration and administrative litigation, successfully reducing tax losses for the client by approximately RMB 12 million. (6) Represented a company in a retrial of an administrative litigation case concerning corporate restructuring income tax against a municipal taxation bureau's fourth audit bureau, involving tax and late payment penalties of RMB 220 million. (7) Represented a company in an administrative litigation case concerning taxation of distressed asset packages against a municipal taxation bureau's first audit bureau, involving tax and late payment penalties of approximately RMB 100 million. (8) Represented a real estate company in a corporate income tax administrative litigation case, involving tax of over RMB 20 million. (9) Represented a municipal taxation bureau and its audit bureau in an administrative litigation case concerning tax evasion by a gas station. (10) Represented a company in a first and second instance import-export agency contract dispute, involving tax of RMB 43 million.

2. Typical Tax-Related Criminal Defence Cases: (1) Served as defence counsel for Huang Zhenming in a criminal case involving alleged export tax fraud and false VAT invoicing, involving tax of RMB 340 million. (2) Participated in the defence of Li and others in a criminal case involving alleged false VAT invoicing and export tax fraud, involving tax of RMB 120 million. (3) Served as defence counsel for Jiang at the second instance in a criminal case involving alleged export tax fraud, securing a sentence reduction of 2 years. (4) Served as defence counsel for Xie Chuansen in a criminal case involving alleged export tax fraud and false VAT invoicing, involving tax of nearly RMB 6 million. (5) Served as defence counsel for Shao in a criminal case involving alleged false VAT invoicing, involving tax of over RMB 20 million.

3. Typical Tax-Related Non-Litigation Cases: (1) Provided tax structuring advice for an equity transfer arrangement of a mining company. (2) Provided special legal services on tax issues relating to the overseas equity transfer of a non-resident individual. (3) Provided special tax legal advisory services for a private school in crisis response to a tax audit. (4) Issued a special legal opinion on corporate restructuring income tax issues for an investment management company. (5) Provided crisis response services for a new materials company in connection with a tax audit on petrochemical consumption tax matters. (6) Served as tax audit crisis management advisor to taxpayers including a company and a real estate company, providing legal opinions and response strategies on tax law issues arising from tax audits. (7) Provided special tax compliance services to a construction company, a food company, a technology company and other companies, optimising transaction structures and models, achieving lawful tax savings, and preventing tax law risks.

Chinese (Mandarin)

• Director of the Tax Law Professional Committee of the Shenzhen Lawyers Association

• Deputy Director of the Tax Law Professional Committee of the Guangdong Lawyers Association

• Standing Council Member of the Tax Law Research Association of the Guangdong Law Society

• Specially Invited Supervisor of the Integrity Supervision Committee of the Shenzhen Water Authority (2017-2020)

Master of Civil and Commercial Law, Wuhan University

Honours and Awards:

• Awarded the Outstanding Party Member title on the 70th Anniversary of the Founding of the Guangdong Provincial Committee of the Chinese Peasants' and Workers' Democratic Party (April 2024)

• Awarded the Dispute Resolution Elite Lawyer title at the 35th Anniversary of Kangda Law Firm (December 2023)

• Awarded the Hezhong Gongji Award at the 30th Anniversary of Kangda Shenzhen Office (November 2023)

• Awarded the Outstanding Partner Award at the 30th Anniversary of Kangda Shenzhen Office (November 2023)

• Awarded the Outstanding Director of the Professional Committee of the Shenzhen Lawyers Association for 2022 (May 2023)

• Awarded the Outstanding Lawyer of Guangdong Province for 2017-2021 (December 2021)

• Awarded the Special Contribution Award for Major Work of the 10th Shenzhen Lawyers Association (January 2021)

• Awarded the Outstanding Member Award of the Special Committee of the 10th Shenzhen Lawyers Association (January 2021)

• Awarded the Advanced Individual in COVID-19 Prevention and Control by the Guangdong Provincial Committee of the Peasants' and Workers' Party (June 2020)

• Selected as Tax Law Professional Star in the First Legal Star Campaign of Kangda Law Firm (January 2017)

• Consecutively awarded the Advanced Individual title by the Shenzhen Municipal Committee of the Peasants' and Workers' Party for many years

• Professional Publications:

  • Authored Cross-Border Individual Income Tax: A Lawyer's Perspective (People's Public Security University of China Press, August 2020)

  • Co-authored Team Success: Five Modules for Building an Excellent Legal Team (Law Press, May 2020)

  • Co-authored Private Enterprise Compliance and Legal Risk Prevention and Control Reader (Law Press, January 2021)

  • Research on Legal Protection of Taxpayers' Rights (Third Prize at the First China Tax Lawyer Forum)

  • The Impact of the Pilot VAT Reform on the Legal Profession and Countermeasures (Shenzhen Lawyer, Issue No. 2, 2013)

  • Hybrid Investment Business and the Substance-over-Form Principle (Shenzhen Lawyer, Issue No. 5, 2013)

  • Tax Law Risks for Chinese Enterprises Going Global under the "Belt and Road" Initiative (Proceedings of the 14th Southern Tax Law Forum)

  • Trends and Prospects of the Tax Legal Services Market under the Rule of Law in Taxation (Proceedings of the 10th China Lawyers Forum)