Case Studies

The outcome, and how it was reached.

The engagements below are drawn from our project files. In line with our disclosure policy, client names, sub-sector and district have been generalised; quantified outcomes are stated as recorded.

On the figures: the amounts on this page are taken from the original project records without rounding or embellishment. Every outcome depended on the facts, the evidence and the policy environment at the time, and constitutes no promise or expectation regarding any other engagement.

East China · Real estate

RMB 142.557m

Land appreciation tax legitimately saved, 2019–2023

Rebuilding the sales process and pricing structure

Situation The company's sales structure and pricing had been set by an earlier business model and were systematically mismatched with land appreciation tax settlement methodology.

What we did Redesigned the business process and pricing structure, modelled the tax differential under each option, and tracked implementation through subsequent years.

Outcome RMB 142.557m of land appreciation tax legitimately saved between 2019 and 2023.

East China · Building materials

RMB 7.6155m

Land appreciation tax saved on an asset disposal

Tax planning and corporate demerger

Situation The group planned to dispose of certain assets; the tax burden under the existing holding structure was materially higher than under a viable alternative.

What we did Designed and implemented the planning and the demerger, including tax cost modelling and the implementation path for the restructuring.

Outcome RMB 7.6155m of land appreciation tax saved on the 2024 disposal.

East China · Technology manufacturing

RMB 74.9791m

Tax legitimately saved in 2023

Corporate income tax planning

Situation Annual profit was concentrated in a single year and eligibility for available incentives had never been systematically reviewed.

What we did Conducted income tax planning: policy review, tax burden modelling, option comparison and implementation follow-through.

Outcome RMB 74.9791m of tax legitimately saved in the 2023 financial year.

East China · Interior fit-out

Over RMB 80m

Cumulative tax risk exposure mitigated

Risk monitoring, books rebuild and finance outsourcing

Situation The books had been disordered for years, there was no mechanism for identifying tax risk, and management could not size the exposure.

What we did Provided tax risk monitoring from 2023, completed a books rebuild, took on the finance function, and issued a monthly tax risk report.

Outcome More than RMB 80m of tax risk exposure mitigated cumulatively, with the risk position visible month by month.

East China · Manufacturing

Prosecution withdrawn

Settled at RMB 350,000

Defending a false-invoicing finding in a criminal investigation

Situation The economic crime investigation department had found that the company received falsely issued invoices, and the matter had entered criminal proceedings.

What we did Rebuilt the evidence chain for commercial substance, engaged with the tax authority with supplementary materials, and argued the facts and the computation.

Outcome Settled with RMB 350,000 of tax paid; the criminal prosecution was withdrawn.

East China · Manufacturing

RMB 5.40m

Reduction in assessed tax

Invoices issued on behalf of individuals treated as false invoicing

Situation The company had accepted RMB 18m of invoices issued on behalf of individuals in 2021. A 2024 tax audit treated these as false invoicing and sought RMB 6.30m at a 35% rate.

What we did Established the commercial substance, assembled supplementary evidence, and engaged repeatedly with the authority on both characterisation and computation.

Outcome The assessment was reduced by RMB 5.40m.

East China · Manufacturing

RMB 1.90m

Reduction in tax and late payment surcharge

An upstream supplier classified as an abnormal taxpayer

Situation Under an affiliated-operation arrangement, the affiliate's supplier was classified as an abnormal taxpayer. The authority required reversal of VAT and income tax costs on all related transactions, amounting to RMB 2.117m in tax and surcharge.

What we did Reconstructed the transaction chain and the correspondence between fund flow and goods flow, assembled complete supporting evidence and engaged with the authority.

Outcome Tax and surcharge reduced by RMB 1.90m.

East China · Manufacturing

RMB 1.77m

Reduction in tax and late payment surcharge

A supplier invoicing through a third-party entity

Situation The company transacted with a supplier that invoiced through a third-party entity. The authority treated this as false invoicing, with RMB 2.424m of tax and surcharge at stake.

What we did Rebuilt the evidence of commercial substance, explained the origin of the arrangement and identified the party that actually performed, with supporting materials and engagement.

Outcome Tax and surcharge reduced by RMB 1.77m.

East China · Advanced materials

RMB 10.25m

Seven years of losses fully explained

On-site internal audit of a related-party-dominated manufacturer

Situation The company had accumulated RMB 10.25m of losses over seven years with no settled explanation. 97.02% of procurement came from related parties at prices set unilaterally by the shareholders, while management faced both a banking facility review and a high-tech status review.

What we did Ran an on-site audit on 34 purpose-written working papers across six lines: line-by-line price benchmarking against genuine third-party purchases, inventory observation, bank statement testing, confirmations and registry searches, followed by four internal control policies and remediation tracking.

Outcome Established that the entire seven-year loss came from a 1.98 percentage point gross margin gap. The structural loss computed independently from invoices and cost records tied exactly to the accumulated book loss (RMB −10,254,795.51), proving the explanation complete and supporting an actionable repricing proposal.

East China · Cross-border e-commerce

0 → 1

First compliant 9810 export completed

Cross-border export compliance from a standing start

Situation A marketplace seller with no understanding of formal cross-border declaration and no customs experience, facing an imminent sailing deadline.

What we did Completed cross-border identity registration and qualification filing, provided customs guidance and hands-on support throughout, configured platform order push and automatic document generation, and connected invoicing through to refund reconciliation.

Outcome Shipped before the sailing deadline, with documentation effort reduced by roughly 80% and a refund claim filed on the first export.

Central China · Construction

Full programme

Structure design and tax planning

Group structure planning

Situation The group operated across regions with an entity structure that no longer matched the substance of the business, and no coordinated tax arrangement.

What we did From 2020, planned and established sales and service entities and delivered the full tax planning programme with ongoing maintenance.

Outcome An entity structure aligned to business substance, with tax arrangements brought into routine management.

East China · Public sector platform

2 entities

Advisory and filing agency for relocated businesses

Tax services on a district relocation programme

Situation A district relocation programme involved a number of displaced businesses, with differing views on the tax treatment of compensation.

What we did Advised 2 relocated businesses and the development zone on tax risk, and acted as filing agent for land appreciation tax and corporate income tax returns.

Outcome A consistent tax treatment across all parties, with filings completed on time.

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