Research Tax Administrative Contentious Legal Issues

Taxation is the cornerstone of a nation's revenue. The process of taxation, in a certain degree, is the process of playing chess between taxation administration that represent the central government to exercise the administrative right and the taxpayers. Because of its compulsive and volunteerary, the imbalance of performance will occur inevitably. Consequently, taxation dispute will occur, an important solution of which is administrative relief. The administrative relief of taxation refers to the reconsideration and litigation for taxation. Various countries have attached importance to administrative relief of taxation because of its functions in terms of protection taxpayers' legitimate rights, supervision of taxation administration, and being conducive for the awareness of taxpayers to protect their rights by means of law.1989 saw a stonemark in the development of administrative relief of taxation, and before this it is mainly found scattering in legislations of various departments. Since the implementation of Administrative Litigation Law by National People's Congress in April 4th, 1989 and the Regulation of Administrative Reconsideration by the national council in December 24th, 1990, the legalization process has speeded up. The afterwards amendment of the Law of Administrative Reconsideration furtherr completed the insurance of common people. On the basis of this amendment, in September 23ed, 1999, national administration of taxation promulgate the Regulation of Tax. Administrative Reconsideration (Implement).After accession of WTO, China has further completed taxation law and formed more specific regulations in taxation administration, meanwhile, we have promulgated and exercised the Regulation of Tax. Administrative Reconsideration(Temporary)in May 1st, 2004. In this case, the connotation of protection of taxpayer is updated with the change of time.The continuous working experience in the taxation institution since the first job enables the author to have an opportunity to know the real cases in administrative relief in taxation. Combined with the theories, the author gets a conclusion that although the mechanism of administrative relief of taxation is becoming consummate;...