The 2025 National Undergraduate College Tax Risk Management Case Competition Finals concluded at Zhejiang University of Finance and Economics a few days ago. A total of 180 teams from undergraduate universities and colleges across the country participated in the finals. Liaoning University (LNU) graduate students Xu Kaining, You Yue, and Zhang Huilin secured the third prize in the finals, under the guidance of Professor Yang Zhi’an.

      The case submitted by LNU’s team was titled “Tax Risk Prevention and Control Case for FY New Energy Vehicle Co., Ltd.” It comprised nine chapters, including a learning guide, background of the new energy vehicle industry, information on FY New Energy Vehicle Co., Ltd., desktop analysis of FY’s tax risks, an inquiry and evidence presentation, on-site investigation for tax assessment, conclusions of the assessment investigation, a summary of the tax risk prevention and control case, and an outline of the tax risk prevention and control case. The contestants prepared diligently for the competition and responded calmly to on-site questions, demonstrating a commendable spirit and demeanor.    

The competition has been successfully held for six consecutive years, attracting undergraduate students from over 1,100 domestic colleges and universities majoring in finance, business administration, law, and many other disciplines. It has become a bridge connecting higher education institutions with government departments, industry associations, intermediary agencies, and enterprises and institutions. It is one of the most influential, large-scale, and high-profile tax and finance professional competitions in China, with the broadest participation and the highest level of engagement among national higher education institutions.