Tax Administrative Procedural System

Tax administrative proceedings is a special administrative public interest litigation the taxpayers tax revenue based on the executive acts of unreasonable taxation to the court;Its fundamental purpose is to protect the fundamental rights of taxpayers,correct and stop the improper or unlawful infringement of the tax authorities in taxing. China's current litigation practice of tax administration revealed some problems,objectively, that damage the legitimate rights and interests of the taxpayers.In this paper, for the problems in the operation of China,provided some improved and perfected advices based on analysising theory and practice of the tax administrative proceedings , and explored the necessity and feasibility of tax administrative proceedings based on the changed environment of the tax law after accession to WTO and legislative experience abroad, and proposed a number of solution measures.