The Procedure And Practice Of Tax Administrative Relief In Mainland China And Taiwan

Tax administrative relief is the method to solve the tax administrative dispute. Tax administrative relief bears the character of administrative and juridical. It is the symbol of perfection of the legal system and people's improved consciousness for the law. Tax administrative relief systems in Mainland China and Taiwan have minor differences due to historical evolvement backgrounds. Mainland China and Taiwan is different parts of one nation whenever in the past or in the future. The development of tax administrative relief systems will use for reference for one and another and head for consistent. Therefore this paper focuses on the procedure and practice of Tax Administrative relief in Mainland China and Taiwan.The sticking point to of tax administrative litigation case is the procedure and isn't the case entity. The litigation procedure should accord to the law. The litigation procedure includes the Law of Tax Collection and Administration, the Law of Administrative Reconsideration, the Law of Administrative Litigation. And the case entity should follow two principles of the cognizance of fact and the accordance of the law. Taxpayers should be familiar with tax laws. Tax administrative relief case rulings or decisions offer illustration by combining individual fact cognizance and law application. And these are definitely needed in studying tax laws and Tax administrative litigation.The composition of this paper offers the way of how to follow the legal approach to solve the dissension between the tax administration authority and taxpayers. This paper investigates the tax administrative relief procedures in Mainland China and Taiwan, including the tax administrative reconsideration & tax litigation in Mainland China and the correction, callback, litigation procedures in Taiwan. The paper also cites many cases to study the debates, reasoning, assault between the tax administration authority and taxpayers. Evidences and...