A Study Of Current Administrative Relief For Taxation In Mainland China By Comparison And Analysis Of Administrative Relief Systems For Taxation Across The Taiwan Strait

Upon establishment of its state, Mainland China started to successively make and implement certain administrative reconsideration systems among specific laws and regulations in the areas of finance, taxation, customs, etc. However, laws and regulations in administrative relief for taxation were more scattered, ungoverned and incomplete. Since the reform and opening, Mainland China has firmly established a socialist market economy framework, proceeding with keen determination; although it is relatively late in getting started, the various systems in the modern market economy have all been built up in order under the prerequisite of conforming to the Mainland's national conditions, so that the administrative relief system for taxation may improve day by day. On the other hand, Taiwan has long been practicing the capitalist market economy, so the administrative relief system for taxation was set up earlier, where it is based on a large number of administrative reconsideration cases (among which over 50% are administrative reconsideration cases for taxation) handled, and in recent years Taiwan further substantially amends the "Administrative Appeal Law" (and the Mainland's Administrative Reconsideration Law) and "Administrative Litigation Law"in accordance with reformation of its economic model. Subsequently, promulgation of Taiwan's "Administrative Procedure Law" signifies that Taiwan's administrative relief system for taxation has attained to maturity.In light of the growing perfection of tax law systems across the Strait, and besides the increasingly frequent cross-strait economic and trade exchange in recent years, the administrative relief system for taxation that serves to safeguard people's rights and interests increasingly brings about attention of investors. This Thesis mainly conducts comparison and analysis regarding issues in administrative relief in tax laws across the Strait, and provides related strategies and recommendations through an in-depth study on the current status of the Mainland's existing administrative relief system for taxation.Based on brief elaboration of concepts and theories relating to the administrative relief system for taxation, this Thesis compares and analyzes the major difference between administrative relief systems for taxation across the Strait, and separately conducts systematic analysis on history, legal sources and relief procedures ofadministrative relief systems for taxation across the Strait. The main features of the Mainland's administrative relief system for taxation are: a reconsideration may be brought against abstract administrative actions; besides in writing, a reconsideration can be brought in words; reconsideration applies the doctrine of pre-selection that offers more options to people; due to the technical and professional nature of tax cases, the "Rules of Administrative Reconsideration for Taxation" are especially established and continuously perfected; the principle of mediation does not apply in the course of litigation. The main features of Taiwan's administrative relief system for taxation are: an advance examination procedure is designed for the stage of reconsideration (administrative appeal); reconsideration (administrative appeal) shall not be prevented because of failing to pay 1/2 of the required tax payment, but will be subject to transfer to the Court for compulsory enforcement; there is a rule of retrial for the stage of reconsideration (administrative appeal); over 1/2 of members forming the Administrative Appeal Committee shall be personnel not from tax authorities, who tend to be more impersonal and impartial; one may file with the Supreme Court for constitutional interpretation during the retrial of litigation.At the same time, a more in-depth analysis is done on actual cases in the Mainland's administrative relief for taxation. From actual cases of the Mainland's administrative relief for taxation, certain existing problems urgently waiting to be solved have been discovered, such as the tax authority violating the tax administratio...