China

Deloitte China

30/F Bund Center

222 Yan An Road East

Shanghai 200002

PRC

Tel: +86 21 6141 1053

Email: ligao@deloitte.com.cn

Website: www.deloitte.com.cn

Liqun Gao leads Deloitte China's indirect tax group in Eastern China. Since joining Deloitte in April 2000, Liqun has provided Chinese tax advisory and compliance services to many multinational clients.

Liqun has professional experience in areas including general PRC tax and regulatory advisory, tax aligned supply chain management, VAT and customs issues in processing trade, the mitigation of export VAT refund costs, foreign exchange issues, and operations in special zones such as free trade zones, export processing zones, and bonded logistics parks. She also assists clients with retail business, reviewing and restructuring discount programs, and achieving tax efficiency. In addition, she provides indirect tax advisory services to multinational companies sourcing from China and exporting out of China to ensure tax compliance and minimisation of the tax burden in the supply chain.

From 2006 to 2007, Liqun was on secondment with the indirect tax group of the Deloitte UK London office. Liqun is a frequent speaker at various chambers of commerce and tax conferences. She leads China tax training programmes at institutions such as Fudan University, Shanghai University of Finance and Economics, and Beijing National Accounting Institute, and has also worked as a domestic expert with the National People's Congress and the Ministry of Finance helping to draft the New VAT Law. She is recognised as an indirect tax expert in the 2012 and 2013 editions of ITR's Indirect Tax Leaders guide.

Liqun has a master's degree in international law from Jilin University, and also holds a degree in Chinese and American studies from the Johns Hopkins University – Nanjing University Centre.

She is a PRC certified public accountant, PRC lawyer and certified tax accountant. She is fluent in English and Mandarin.

Deloitte China

30/F Bund Center

222 Yan An Road East

Shanghai, 200002

PRC

Tel: +86 21 6141 1081

Fax: +86 21 6335 0003

Email: catang@deloitte.com.cn

Website: www.deloitte.com

Candy Tang, Deloitte China, is an indirect tax director based in Shanghai.

Candy was one of the technical experts selected to participate in the VAT reform and legislation study organised by the National People's Congress in 2008, where she also worked with the Chinese Ministry of Finance (MOF), and State Administration of Taxation (SAT). Candy remains a core member in discussions with MOF and SAT regarding the VAT reform.

With more than 14 years of indirect tax working knowledge, Candy has extensive experience in advising companies on indirect tax management ranging from optimised compliance and consulting. Candy is particularly well-versed in VAT supply chain structuring, market entry strategies into China, solutions implementation, and designing VAT internal controls. She has extensive experience in managing VAT controversy cases via negotiations with the tax authorities, especially for the successful executions of VAT exemptions under the reform.

Candy has been working with clients in a wide variety of industries, including financial institution, pharmacy, auto, high-tech, retail, fast moving consumer goods, construction and real estate.

Candy is a frequent contributor to articles and publications for International Tax Review, Taxation and the CCH China Master Tax Guide. She is also a guest lecturer at Fudan University and Shanghai University of Finance and Economics.

Candy is a People's Republic of China (PRC) Certified Public Accountant and PRC Certified Tax Agent.

Deloitte China

8/F Deloitte Tower

The Towers

Oriental Plaza

1 East Chang An

Beijing

PRC

Tel: +86 10 85207512

Email: jchow@deloitte.com.cn

Website: www.deloitte.com.cn

Zhou Yi, Deloitte China, is a tax partner based in Beijing. He began his career with Deloitte's Shanghai office in 1999, before relocating to Guangzhou in 2010 to take the role of Deloitte's southern China indirect tax leader. Having spent three years in southern China, he relocated to Beijing in 2013 to head Deloitte's northern China indirect tax practice.

Zhou Yi is a People's Republic of China (PRC) certified public accountant and also a PRC certified tax agent. He has extensive experience in advising multinational and domestic companies on indirect tax, customs and international trade issues, such as customs valuation, classification, processing trade relief, duty and VAT optimisation and customs and VAT compliance.

He has wide experience and expertise in the transfer pricing area and also in tax management in the context of indirect taxation. He has advised and assisted many companies with restructuring their import/export operations to achieve efficiency in logistics and optimise management of their customs duty/VAT/consumption tax matters.

He has also helped many companies establish and develop internal control systems to ensure both efficiency and compliance. He is experienced in coordinating and negotiating with customs and tax authorities, helping clients deal with customs and tax authority challenges, and managing/mitigating the associated risks for companies.

Zhou Yi is a member of the PRC Bar. Before joining Deloitte China, he worked in a law firm providing legal consultancy services related to international trade and investment to multinationals and domestic companies.

Deloitte China

Tel: +86 21 6141 1113

Email: dozhang@deloitte.com.cn

Dolly Zhang is a director, based in the Shanghai office, and is a customs and global trade specialist.

Dolly's area of focus is on customs optimised supply chains from various aspects such as customs valuation, classification and utilising free trade agreements (FTAs) for both imports and exports. A large part of Dolly's work is customs defence where she has been involved in some of the most complicated negotiations and settlements with customs across China.

As strategic partners to selected third party providers, Dolly has also provided technical solutions and implementation to support automated global trade solutions developed by software houses. A particular key area has been the implementation of export controls, by Chinese exporters, on outbound investments.

Dolly has served a wide range of clients but her key interest lies in the life acience and luxury sector.

Dolly is the technical reviewer of CCH China Tax Master Guide. She is invited by Shanghai Customs College as tutor for tax master degree education.

Dolly is a PRC certified tax agent and Australian CPA.

Deloitte China

26/F Teemtower

208 Tianhe Road

Guangzhou 510620

PRC

Tel: +86 20 2831 1212 (office); +86 755 3533 8083 (mobile)

Fax: +86 20 3888 0121

Email: jazhang@deloitte.com.cn

Website: www.deloitte.com.cn

Janet Zhang, Deloitte China, is a tax partner based in Southern China. Janet has more than 15 years of experience in business and tax advisory services with clients in various industries. She is the leader of the Deloitte indirect tax service team in Southern China and the core team member of business model optimisation service team in Southern China.

Janet is specialised in providing customs, VAT and other tax advisory services and business model optimisation services, assisting in communication and negotiation with tax and customs authorities for tax and customs disputes. Since 2011, she has assisted lots of enterprises of different sectors to transform from BT to VAT smoothly to meet the compliance requirement of VAT reform and achieve tax efficiency, including logistic service, telecommunications, banks, finance leasing, small loan company, etc.

Janet has been recognised by International Tax Review's Indirect Tax Leaders guide on multiple occasions.

Janet has rich theoretical tax knowledge as well as practical experience. She has been invited to give lectures at Sun Yat-sen University and Xiamen University. She has also made presentations in respect of Chinese indirect tax at various forums and conferences.

She obtained a master's degree in accounting and is a Certified Public Accountant in China.