On April 20, 2024, the final of the Third Chengdu-Chongqing Economic Circle University Tax Case Competition, hosted by the School of Public Finance and Taxation, was held on the Liulin Campus. Zhang Shu, partner of Deloitte Consulting Chengdu Branch, Tan Wei, tax partner of KPMG Advisory Chengdu Branch, Deng Siying, tax partner of Ernst & Young Consulting Co. Ltd., Tang Hua, tax partner of Xin Yong Zhonghe Office Chengdu Branch, and Tang Yilin from the International Taxation Management Office of Sichuan Provincial Tax Bureau were invited to serve as judges and attend the award ceremony. Xie Hong, Deputy Secretary of the Party Committee of our university, attended the final and delivered a speech.

In her speech, Xie Hong extended warm congratulations to the teams that advanced to the competition and a warm welcome to the guests and teachers present. She introduced the development history, construction achievements, and the development of the fiscal discipline of our university. She pointed out that the competition is an important way to enhance the professional knowledge level, professional practice ability, and teamwork ability of the participating students. The competition helps to promote the popularization of tax law knowledge, promote organic cooperation between universities in the Chengdu-Chongqing economic circle, schools and taxes, and schools and enterprises, and helps the development of tax education and the cultivation of outstanding tax talents.

In the case presentation and defense segment, the competing teams selected typical cases from different industries for in-depth analysis. The final cases were distinctive and covered a wide range of topics, including the reasonableness review of tax administrative law enforcement, tax and transfer pricing adjustments in corporate cross-border mergers and acquisitions, tax claims in corporate bankruptcy liquidation, and tax risks in the real estate and healthcare industries. The teams demonstrated high levels of professional ability, adaptability, and teamwork during their on-site presentations and defenses. During the case display and review segment, the judges fully affirmed the excellent performance of the contestants and offered professional opinions on the case analysis, allowing the students to understand and think about the cases more meticulously and deeply.

In the summary session of the competition, Zhang Shu emphasized the importance of combining legal and engineering backgrounds with taxation, noting that interdisciplinary integration can further broaden one's horizons and enable students to more comprehensively understand the knowledge and practice in the field of taxation.Tan Wei advised students to concentrate on analyzing the essence of problems and developing their logical reasoning skills. He emphasized that only by integrating professional knowledge can they effectively stay abreast of the times. Tang Yilin highlighted the importance of an international perspective and encouraged students to strive to become internationally competitive talents with comprehensive abilities. Tang Hua called on students to establish a long-term learning mindset, continuously pursue knowledge updates and skill improvements, in order to maintain competitiveness in fierce competition. Deng Siying emphasized that through the joint efforts of industry, government, and academia, it is possible to solve real-world tax challenges and serve the development of the national tax cause together.

After fierce competition, ultimately, the "H (India) Company Software Development Service Transfer Pricing Adjustment Litigation Case" from Chongqing Technology and Business University won the first prize. The "Discussion on Tax Claims in Corporate Bankruptcy Liquidation — Taking the Case of Bank A v. Company A for Bankruptcy Debt Confirmation Dispute as an Example" from Southwest University of Political Science and Law and "Tax Analysis of Corporate Cross-Border Mergers and Acquisitions — Taking the China General Nuclear Power Corporation's Acquisition of the Gamma Project as an Example" from Southwestern University of Finance and Economics won the second prize. Additionally, three teams from Southwestern University of Finance and Economics, Chongqing Technology and Business University, and Southwest University of Political Science and Law received the third prize, and the team from Chongqing University of Technology was awarded the Excellence Award.
Awards | Case Name | Institution |
First Prize | H (India) Company Software Development Service Transfer Pricing Adjustment Litigation Case | Chongqing Technology and Business University |
Second Prize | Discussion on Tax Claims in Corporate Bankruptcy Liquidation — Taking the Case of Bank A v. Company A for Bankruptcy Debt Confirmation Dispute as an Example | Southwest University of Political Science and Law |
Second Prize | Tax Analysis of Corporate Cross-Border Mergers and Acquisitions — Taking the China General Nuclear Power Corporation's Acquisition of the Gamma Project as an Example | Southwestern University of Finance and Economics |
Third Prize | The Boundary of Reasonableness Review in Tax Administrative Law Enforcement — Based on the Administrative Litigation Case Analysis of Individual Tax Deduction for Private Lending Interest | Southwestern University of Finance and Economics |
Third Prize | Real Estate Industry Tax Risk Control Case — Taking the Tax Risk Assessment Case of XX City A Real Estate Development Company as an Example | Chongqing Technology and Business University |
Third Prize | Aesthetic Medical Industry Tax Risk Analysis — Taking the Case of Wuhan A Enterprise's Tax Evasion as an Example | Southwest University of Political Science and Law |
Excellence Award | Tax Risk Analysis of Pharmaceutical Sales Enterprises Based on Improved K-means Clustering Algorithm — Taking A Company as an Example | Chongqing University of Technology |

Wu Chunli, Secretary of the Party Committee of the School of Public Finance and Taxation, Li Jianjun, Deputy Dean, Zhang Tengfei, Director of the Professional Master's Education Center, Hao Xiaowei, Director of Practice at the Professional Master's Education Center, Zhang Nan, Director of the Taxation and Economic Research Institute, and Zeng Ni, Secretary of the Youth League Committee attended the competition. The final was hosted by Hao Xiaowei, Director of Practice at the Professional Master's Education Center of the School of Public Finance and Taxation at Southwestern University of Finance and Economics.The Chengdu-Chongqing Economic Circle University Tax Case Competition is jointly initiated by the tax master's programs of universities in the Chengdu-Chongqing region. The aim is to promote learning and research through competition, guide graduate students to explore cutting-edge tax issues, strengthen the exchange and cooperation in tax talent training among universities in the Chengdu-Chongqing area, and to promote multi-department collaboration and industry-education integration between "tax, school, and enterprise" to advance the cultivation of innovative and practical high-level tax professionals.
