The Research Of The Tax Suit System And Proof Responsibility In Chinese Mainland And Taiwan

Chief tax relief, refers to that the taxpayers and other tax parties recourse to bringrelief procedure because they think the tax agency specific administrative actionsillegal or improper. Such a system is to protect the people and urge tax interest andtax authorities according to administration wishes. However the tax relief system wasformulated, if there's need to fulfill certain conditions, to restrict people bring taxrelief contentious eligibility or opportunity, the non-development of this systemintended. Therefore, a more convenient, more efficient and better protect the rightsand interests of the people of the Inland Revenue tax relief system believed to belevied mutual concern.Tax's collecting is professional, timely and large. Because of the urgency,lacking of professional knowledge, or intentional and inadvertent mistakes, taxdisputes is inevitable. In the tax contentious process, how to master contentiousrhythm, at any time from the favorable position, is an endless knowledge and aprofessional art. It is the key to make the best use of the proof responsibility in thetax-contentious process. This paper on the Taiwan contentious process tax burden, intheory and practical aspects to be discussed, and contains two examples.Divided rule has been more than 50 years, in different environments and background,mainland and Taiwan formed their own tax relief system. With people-to-people contactsand close more frequent, if the system through comparative study, learn from each other,retrieval system other advantages then do play a role in each other's spirits, to build betterquality, improve the tax relief system, I believe it will be useful. This paper hopes to beable to congregate, can cause cross-strait legislators, jurists, Tax experts and scholars suchpeople back to the warm, and further in-depth discussions with inquiring. It is the deeperpurpose of this thesis.