He Lian Tang, Deloitte China, is a tax partner in the Beijing office and a transfer pricing team leader nationwide. He is responsible for coordinating implementation of transfer pricing projects.
Lian Tang worked with the State Administration of Taxation for 28 years, served as chief of the Anti-tax Avoidance Division in the International Tax Section, and was chief of the Third Office of Large Enterprise Taxation Administration Section (Management of Tax Risks of Large Enterprise). He has been engaged in the taxation of ocean oil since 1984, and is an expert on international tax and tax management, with a specialty on oil taxation.
Lian Tang was primarily in charge of establishing a work plan for anti-tax avoidance efforts nationwide, organizing the implementation of anti-tax avoidance investigations, advance pricing agreements (APAs), transfer pricing bilateral consultations, and training for anti-tax avoidance personnel nationwide.
With the establishment of the Large Enterprise Taxation Administration Section of the State Administration of Taxation, Lian Tang was transferred to that section and appointed to high positions coordinating tax collection and management of large enterprises, cross-border taxation, and investigation of tax evasion. He was primarily responsible for the design of the taxation risk system for China's large enterprise, and the formulation of policies and guidelines for tax audit. The taxation risk management system of the Large Enterprise Taxation Administration contains the taxation risk guidance for large enterprises, the design of taxation risk management system as well as taxation risk management system.
As a principal policymaker, he guided the drafting of Chapter VI of the Law of the People's Republic of China on Enterprise Income Tax, also known as the Special Tax Payment Adjustment, and other relevant regulations such as Implementing Measures for Special Tax Adjustments under China's transfer pricing structure. He participated in the drafting of the Concept and Applicable Guidelines Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China.
Lian Tang has published many academic papers in domestic and foreign journals. He has been invited to make keynote speeches on tax adjustments and tax risk management domestically and abroad.
Lian Tang has enjoyed extensive experience of exchange and cooperation regarding techniques, work, and training with the tax authorities in Europe, Japan, Korea, the United States, and the OECD.