Tax administrative litigation,as an important part of administrative litigation,should pay attention to the rights and interests of taxpayers in form and substance.In order to assess the actual operation of tax administrative litigation in recent years and find out the actual problems,this paper collects and collates data through various possible methods such as case analysis and statistical yearbook.The article shows the trend of the number of tax administrative litigation cases and analyzes the reasons.It analyzes the data on the geographical distribution of cases,the distribution of cases,the distribution of taxes involved,the distribution of disputed taxes,the circumstances of the parties involved in the case,the lawsuit request,the trial court and the results of the judges.Through data and concrete cases,we examine the current institutional framework,sort out the problems that exist in it,and analyze the specific judgments of the judiciary in practical cases.Finally,it proposes three specific aspects from the revision of the tax law,the tax system of collection and management,and the protection of the basic rights of taxpayers to improve the current tax administrative litigation system. |