- 林倩
- 高级合伙人
- 北京朝阳区
- 国际贸易与海关业务中心
- 北京德和衡律师事务所
- 电话/Tel:13801367532
- E-mail: linqian@deheheng.com
林倩律师是北京德和衡律师事务所高级合伙人，国际贸易和海关法律事务中心总监，海关法律业务团队主任，“老林说法”公众号撰稿人，“老林说法面对面”对话栏目主讲嘉宾，是海关法律业务领域的专家型律师。
执业期间，为低瞒报价格、伪报贸易方式、海上偷运成品油、边民互市贸易、跨境电商、旅客携带涉税物品和违禁品等走私犯罪案件提供了优质的刑事辩护法律服务，先后为多家跨国公司和国内大型企业，提供了进出口货物的商品归类、特许权使用费和转移定价等纳税争议解决的法律服务，同时，为各类申报不实、加工贸易和特定减免税等违规行政处罚案件提供了优质的法律服务，服务的商品领域包括棉花、木材、成品油、海产品、动物肉类、电子产品、固体废物和医疗设备等各种商品。
服务过的客户包括：中石油、泰科电子、江森自控、松下电子、惠科金扬、日照钢铁、艾默生、大陆汽车、日本东芝、韩国三星、中国电子、铁科克诺尔、中航技、施耐德、小米、保诺科技、戴尔电子、泰康集团、百丽、歌尔集团等。
Qian Lin is the senior partner of Beijing Deheheng Law Firm, the director of the International Trade and Customs Legal Affairs Center, the leader of the Customs Legal Affairs Team, the writer of the column “Lao Lin Legal Report”, the keynote speaker of the face to face interview column “Lao Lin Legal Report”, and an expert lawyer in the field of customs legal affairs.
During his practice, Qian Lin has provided high-quality criminal defense legal services for smuggling criminal cases such as low price concealment, false trade, smuggling of refined oil at sea, border trade, cross-border e-commerce, passengers carrying tax-related goods and contraband, and has successively provided legal services for many multinational companies and large domestic enterprises to resolve tax disputes such as the classification of imported and exported goods, royalties and transfer pricing. At the same time, he has provided high-quality legal services for various cases of illegal administrative punishment such as false declaration, processing trade and specific tax reduction and exemption. The commodity fields of service include cotton, wood, refined oil, marine products, animal meat, electronic products, solid waste and medical equipment.
The customers served include: CNPC, Tyco Electronics, Johnson Controls, Panasonic Electronics, Huike Jinyang, Rizhao Steel, Emerson, Continental Automotive, Toshiba, Samsung, China Electronics, Tyco Knorr, CATIC, Schneider, Xiaomi, Baonuo Technology, Dell Electronics, Taikang Group, Belle, Goertek, etc.
林倩弁護士はDHHシニアパートナーで、国際貿易と税関法律事務センターの総監、税関法律業務チームの主任、「老林説法」公衆番号ライター、「老林説法」対面対話欄の主講ゲスト、税関法律業務分野の専門家型弁護士である。
いままで、値段を低ごまかし、不正に貿易方式を申し込み、海上で完成品油の密輸、国境住民の相互市貿易、クロスボーダー、旅客の税務に関連物品と禁制品の携帯などの密輸犯罪事件に良質な刑事弁護サービスを提供するだけでなく、多国籍企業と国内大手企業に、輸出入貨物の商品分類、特許権使用料と移転定価などの納税紛争を解決するためにも良質な法律サービスを提供した。その同時、各種の申告不実、加工貿易、特定減免税などの違反行政処罰事件に良質な法律サービスを提供した。カバーしている業界が幅広く、コットン、木材、完成品油、海産物、動物肉類、電子製品、固体廃棄物、医療設備などである。サービスしたクライアントは：中石油、泰科電子、Johnson Controls、松下電子、恵科金揚、日照鋼鉄、EMERSON、大陸自動車、日本東芝、韓国SAMSUNG、中国電子、鉄科克诺尔、中航技(CATIC)、シュナイダー(Schneider)、小米、保諾科技、デル電子（DELL電子）、泰康グループ、百麗、歌尔グループなどである。
擅长领域：走私犯罪刑事辩护、海关行政处罚与纳税争议解决、进出口贸易合规项目咨询等
Areas of expertise:
Customs Administrative Penalty & Tax Dispute Resolution; Import and Export Trade Compliance Consultancy Services; Defense of Smuggling Crime
代表案例：
•中国某汽车进出口贸易公司低报价格走私案
•福建某水产品公司水产品边民互市贸易走私案
•厦门某机械进出口公司低报价格走私案
•广东佛山黎某某进口可利用固体废物走私案
•丁某某进口玉石低报价格走私案
•孔某某跨境电商进口狗粮走私案
•曲某出口欧洲鳗鲡制品走私案
•杨某某偷运朝鲜海产品入境走私案
•杨某某进口肠衣伪报贸易方式走私案
•广州黄某某跨境电商引流走私案
•天津某美资企业的商品归类争议案
•天津某日资企业的出口退税申报不实案
•重庆某大型国企的进口商品归类争议案
•北京某德资企业的特许权使用费行政复议案
•南京某日资企业单耗申报不实行政处罚案
•深圳某私营企业的特许权使用费稽查补税案
•合肥某韩资企业归类申报不实违规的行政处罚案
著 作：
•《老林说法：海关行政处罚与纳税争议》专著，中国海关出版社
•《老林说法：贸易合规和争议解决》专著，中国海关出版社
•《跨境贸易的合规与救济：案例剖析》团队著作，主编，中国海关出版社
•《税则号列申报不实违规案件的定性与处理》
•《明确的商品归类事项是案与非案的基本界限》
•《进口货物价格申报不实违规案的定性处理》
•《特许权使用费的申报、分摊和违规认定》
•《企业出口退税的若干海关法律风险》
•《加工贸易单耗管理制度的创新需求》
•《减免税设备融资租赁违规案的法律分析》
•《企业主动披露违规情事的法律效力》
•《违法行为连续性相关海关法律问题辨析》
•《反走私综合治理条件下的海关缉私角色定位》
•《包税走私的几个敏感话题》
•《跨境电商低报价格的罪与非罪》
•《非设关地走私的税率适用》
•《伪报管制货物出口，是走私犯罪还是行政违法？》
•《违反对朝贸易禁运，是走私犯罪还是行政违法？》
Representative cases:
•Smuggling case of underreporting price of a Chinese automobile import and export trading company
•Smuggling case of aquatic products in the border trade of a certain aquatic products company in Fujian
•Smuggling case of underreporting price of a machinery import and export company in Xiamen
•Smuggling case of import of recyclable solid waste in Foshan, Guangdong
•Smuggling case of imported jade at a low price by Ding
•Smuggling case of imported dog food by cross-border e-commerce by Kong
•Smuggling case of eel products exported to Europe by Qu
•Smuggling case of Korean seafood into China by Yang
•Smuggling case of imported casing through false trade declaration by Yang
•Smuggling case of cross-border e-commerce diversion in Guangzhou by Huang
•Disputes over the classification of commodities of a U.S. funded enterprise in Tianjin
•Case of export tax refund false declaration of a Japanese enterprise in Tianjin
•Disputes over the classification of imported goods of a large state-owned enterprise in Chongqing
•Case of administrative reconsideration of royalties of a German-funded Enterprise in Beijing
•Case of administrative punishment for the false declaration of unit consumption of a Japanese enterprise in Nanjing
•Case of tax compensation for the inspection of royalties of a private enterprise in Shenzhen
•Case of administrative punishment for false classification and violation of regulations of a South Korean enterprise in Hefei
Publications:
•Lao Lin Legal Report: Customs Administrative Penalty and Tax Dispute, China Customs Press
•Lao Lin Legal Report: Trade Compliance and Dispute Resolution, China Customs Press
•Compliance and Relief of Cross-border Trade: Case Analysis, team work, chief editor, China Customs Press
•Determine the Nature of Cases of False Declaration and Violation of HS Code
•Clear Commodity Classification is the Basic Boundary between Case and Non-case
•Determine the Nature of Cases of False and Illegal Price Declaration of Imported Goods
•Declaration, Allocation and Violation Determination of Royalties
•Several Customs Legal Risks of Enterprise Export Tax Refund
•Innovative Demand for Unit Consumption Management System of Processing Trade
•Legal Analysis of Cases of Violation of Reduction and Exemption Equipment Finance Leasing
•Legal Effect of Enterprises' Active Disclosure of Violations
•Differentiation and Analysis of Customs Legal Issues Related to the Continuity of Illegal Acts
•Customs Anti-smuggling Role Orientation under the Condition of Comprehensive Anti-smuggling Control
•Several Sensitive Topics of Tax Smuggling
•Crime and Non-crime of Cross-border E-commerce Underreporting Price
•Application of Tax Rates for Smuggling in Non-customs Supervision Areas
•Is it a Crime of Smuggling or an Administrative Violation to Export Controlled Goods by False Declaration?
•Is it a Crime of Smuggling or an Administrative Violation to Trade against North Korea Trade Embargo Policy?