恒以合规，诚以致远

专业领域Areas of focus

跨境税务、跨国企业财税管理Cross-border tax and multinational finance

个人介绍Profile

中税恒诚（天津） 税务师事务所有限公司税务合伙人

Tax Partner at Zhongshui Hengcheng (Tianjin) Tax Agents Co., Ltd.

超过25年跨国公司财务管理和税务工作经验，1年美国公司总部工作经历。

She has more than 25 years of experience in multinational corporate finance and tax, including one year at a US company headquarters.

在跨境税务领域，具有丰富经验，并作为中国区财务高管服务于很多家在华投资的欧美跨国公司。在过去几年中，杨女士参与了天津市内很多大型项目的对外投资税务筹划，架构设计，尽职调查，高新申请， 研发费用加计扣除，等税收筹划项目国企混改改制涉税业务等，

曾供职于卡夫食品，汇丰银行， Bechtel， AtlasCopco， PPG等知名跨国企业

美国俄克拉荷马大学MBA

英国皇家特许管理会计师公会资深会员（FCMA）

美国全球特许管理会计师（CGMA）

She has extensive cross-border tax experience and has served as a China finance executive for many European and US multinational companies investing in China. In recent years, she has participated in many Tianjin projects involving outbound investment tax planning, structural design, due diligence, high-tech enterprise applications, additional R&D deductions and tax planning for state-owned enterprise mixed-ownership reform.

专业领域Areas of focus

财务管理、内控与跨国业务协作Financial management, internal controls and multinational operations

个人介绍Profile

蔡晓利女士在1998-2001年在PWC及天津本地会计师事务所从事审计工作四年，其后加入欧美外资企业做财务总监至2020年9月。

Ms. Cai worked in audit at PwC and a local Tianjin accounting firm from 1998 to 2001, and subsequently served as finance director at European and US-owned companies until September 2020.

蔡女士曾经根据美国SOX法案要求为美企中国子公司改进内控制度，也曾为新接手的公司在“四大”协助下主动清理公司累计10年的税务遗留问题，避免了罚款。蔡女士非常擅长跟各种监管企业的政府机关就合规问题进行业务沟通，多次在中国不同省份注册成立外资新公司，并就土地、营业执照前期特殊资质审批等事宜跟政府机构沟通协调，具有良好的跨省文化差异认知。

At the request of the US SOX Act, Ms. Cai improved internal control systems for Chinese subsidiaries of US companies. With assistance from the Big Four, she also proactively resolved ten years of accumulated tax issues for a newly acquired company and avoided penalties. She is highly experienced in compliance communications with government authorities, registering foreign-invested companies in different provinces and coordinating matters including land and special qualifications required before obtaining a business licence, with strong awareness of cross-provincial cultural differences.

蔡女士擅长ERP系统建设以及制造企业成本管控系统设计、国企混改改制涉税业务。蔡女士跟美、英、法、德、比利时、瑞典、泰国等不同国籍领导人合作过，英文流利，具有良好的跨国文化差异管理经验。

蔡女士拥有中国注册会计师证书，税务师证书，中级会计师证书。

Ms. Cai is experienced in ERP implementation, cost-control system design for manufacturing companies and tax matters related to state-owned enterprise mixed-ownership reform. She has worked with leaders of US, UK, French, German, Belgian, Swedish and Thai backgrounds, is fluent in English and has strong experience managing cross-cultural collaboration.

专业领域Areas of focus

并购重组、破产重整税务服务M&A, restructuring and insolvency tax

个人介绍Profile

刘效彤先生是中税恒诚（天津） 税务师事务所有限公司副总经理，拥有10 年以上的税务咨询和筹划工作经验。

He is Deputy General Manager of Zhongshui Hengcheng (Tianjin) Tax Agents Co., Ltd., with more than ten years of experience in tax advisory and planning.

刘先生曾长期供职于四大及八大税务咨询部门，拥有丰富的重组业务税务咨询经验，参与天津市内多项上市公司并购重组业务，为企业提供专业精准的税务规划建议。擅长设计合理的路径，沟通协调落地。

He worked for many years in the tax advisory departments of Big Four and Big Eight firms and has extensive experience in restructuring tax advisory. He has participated in a number of listed-company M&A and restructuring projects in Tianjin, providing precise tax planning advice and designing practical paths for implementation through communication and coordination.

深度参与某钢铁集团、某航集团等多起大型破产重整案，协助信达等 AMC 完成保交楼项目；与金杜律所、中金公司等管理人、财务顾问等其他中介沟通顺畅。

刘先生毕业于天津财经大学金融学专业，资深破产重整项目税务顾问。

He has been deeply involved in major insolvency restructurings for steel and aviation groups and supported housing-delivery projects with Cinda and other asset management companies. He works smoothly with administrators, financial advisers and other intermediaries including King & Wood Mallesons and China International Capital Corporation.

专业领域Areas of focus

企业财务管理、税务筹划、内部控制、风险管理及跨境业务架构Corporate financial management, tax planning, internal controls, risk management and cross-border business structuring

个人介绍Profile

Michelle Cao是一位拥有国际化视野和丰富管理经验的资深财务与税务专业人士。她曾任职于世界500强企业并担任财务负责人，在企业财务管理、税务筹划、内部控制、风险管理及跨境业务架构等领域拥有深厚经验。

Michelle Cao is a senior finance and tax professional with an international perspective and extensive management experience. She has served as a finance leader at Fortune Global 500 companies and has deep experience in corporate financial management, tax planning, internal controls, risk management and cross-border business structuring.

Michelle持有美国俄克拉荷马大学工商管理硕士（MBA）学位，并拥有中国注册会计师（CPA）及国际注册内部审计师（CIA）专业资格。凭借多年北美财务与税务实务经验，她对中西方商业环境、财税法规及企业运营模式有着深入理解。

Michelle holds an MBA from the University of Oklahoma and Chinese CPA and Certified Internal Auditor (CIA) qualifications. With years of practical finance and tax experience in North America, she has a deep understanding of Chinese and Western business environments, financial and tax regulations and corporate operating models.

现任多伦多办公室负责人，Michelle 负责北美及海外业务发展及客户服务，并曾协助多家跨国企业规划和搭建海外业务架构，解决跨境投资、财务管理、税务合规及风险控制等复杂问题。她善于从企业整体战略和长期发展的角度提供专业解决方案，帮助客户提升运营效率、控制风险并实现可持续增长。

As Head of the Toronto Office, Michelle is responsible for business development and client services in North America and other overseas markets. She has helped multinational companies plan and establish overseas business structures and address complex issues involving cross-border investment, financial management, tax compliance and risk control. She develops professional solutions from the perspective of overall corporate strategy and long-term development, helping clients improve operational efficiency, manage risks and achieve sustainable growth.

专业领域Areas of focus

海外投资、企业重组与税务风控Overseas investment, restructuring and tax risk

个人介绍Profile

刘鹏飞先生是中税恒诚（天津） 税务师事务所有限公司技术总监，拥有10 年以上的税务法规分析、合规申报、筹划工作经验。

He is Technical Director of Zhongshui Hengcheng (Tianjin) Tax Agents Co., Ltd., with more than ten years of experience in tax regulation analysis, compliant filing and tax planning.

刘先生曾长期供职于安永税务咨询部门，多年驻外出任中国业务部负责人，服务数十家海外投资的中资企业，熟悉掌握海外基本财税法规及中国企业海外投资整体情况。

He worked for many years in EY tax advisory and served overseas as head of a China business team, providing services to dozens of Chinese companies investing abroad. He has a strong command of basic overseas financial and tax regulations and the overall circumstances of Chinese outbound investment.

带队完成某大型国企从破产重组到获批全案，协助某钢铁集团从零搭建税务信息化系统，并顺利落地；与某电梯设备集团常年保持税务服务合作。

刘先生毕业于天津财经大学国际经济与贸易专业，资深企业重组、信息化建设、税务风控顾问。

He led a complete project for a large state-owned enterprise from insolvency restructuring through approval, helped a steel group build and implement a tax information system from the ground up, and has maintained a long-term tax service relationship with an elevator equipment group.

专业领域Areas of focus

企业重组、税务争议与尽职调查Restructuring, tax disputes and due diligence

个人介绍Profile

王继雪先生是中税恒诚（天津）税务师事务所有限公司税务总监，拥有多年税务鉴证、财税咨询等涉税服务经验。

He is Tax Director of Zhongshui Hengcheng (Tianjin) Tax Agents Co., Ltd., with extensive experience in tax assurance, finance and tax advisory and other tax services.

曾就职于安永（中国）企业咨询有限公司天津分公司，财税咨询经验丰富。

He previously worked at the Tianjin branch of Ernst & Young (China) Advisory Limited and has extensive finance and tax advisory experience.

在税务咨询领域，深度参与国有企业混合所有制改革（服务对象涵盖500强钢铁、贸易企业及天津大型建筑企业），通过审阅税务资料、设计重整路径（如资产剥离/战投引入）、创新债务重组模式优化税负，协同审计/评估团队及政府部门预沟通化解风险；主导500强、化工龙头及天津国资企业的资产划转与吸收并购项目，搭建税务合规框架并利用税收政策提升效益；针对医药、食品及制造行业税务争议，制定抗辩策略控制补税风险；牵头榆林能源企业重组尽调，识别历史税务问题并提出解决方案，核心能力聚焦于跨行业政策适配、多团队协作及税企沟通，确保复杂交易税务可行性与风险可控。

王先生毕业于天津财经大学，拥有税务师证书。

He has played a deep role in state-owned enterprise mixed-ownership reform, serving Fortune 500 steel and trading companies and major Tianjin construction companies. His work includes reviewing tax records, designing restructuring paths such as asset carve-outs and strategic-investor introductions, optimising tax burdens through innovative debt restructuring, coordinating audit and valuation teams and pre-communicating with government authorities to resolve risks; leading asset transfers and mergers by absorption for Fortune 500, chemical-industry and Tianjin state-owned enterprises, building tax compliance frameworks and improving benefits through tax policy; developing defence strategies for tax disputes in pharmaceutical, food and manufacturing industries; and leading restructuring due diligence for an energy company in Yulin to identify historical tax issues and solutions. His core strengths are cross-industry policy application, multi-team collaboration and tax-enterprise communication, ensuring tax feasibility and controllable risks in complex transactions.

专业领域Areas of focus

税务鉴证、房地产与高新技术业务Tax assurance, real estate and high-tech enterprise matters

个人介绍Profile

王荣杰女士是中税恒诚（天津）税务师事务所有限公司税务经理，拥有10年税务鉴证、财税咨询等涉税服务经验。

She is Tax Manager of Zhongshui Hengcheng (Tianjin) Tax Agents Co., Ltd., with ten years of experience in tax assurance, finance and tax advisory and other tax services.

曾就职于立信会计师事务所（特殊普通合伙）和天津睿和税务师事务所有限公司，财税咨询经验丰富。

She previously worked at BDO China Shu Lun Pan CPAs and Tianjin Ruihe Tax Agents Co., Ltd. and has extensive finance and tax advisory experience.

曾多次为天津市大型房地产企业、上市公司及高新技术企业提供税务咨询、土地增值税筹划、研发费用加计扣除及高新技术企业认定辅导服务。

王女士毕业于河北大学，拥有中国注册会计师证书、税务师证书。

She has provided tax advisory, land appreciation tax planning, R&D additional deduction and high-tech enterprise accreditation support to large Tianjin real-estate companies, listed companies and high-tech enterprises on many occasions.