An Analysis On Guotai Company V. Hanjiang State Tax Bureau And Yangzhou State Tax Bureau

With the great development and integration of social economy,new forms of business are changing with each passing day.Domestic and foreign tax laws and regulations and means of collection and management keep pace with the times.At the same time,the concept of social rule of law and the awareness of protecting the rights of taxpayers are constantly increasing.The disputes between tax authorities and enterprises show a trend of frequent occurrence.If tax disputes are not handled properly,enterprises will face the consequences of tax administrative punishment and even criminal prosecution in addition to paying taxes and late fees.In recent years,there are more and more tax disputes in China,and the cases are more and more complex.From a practical point of view,the issue of tax disputes has gradually changed from procedural matters to substantive matters.At present,export tax fraud has always been the object of our tax authorities focus on and attack.However,driven by the interests of high tax rebates,export enterprises are resorting to tax fraud,which has repeatedly been prohibited,seriously undermining the tax collection and administration order and judicial order of our country.Guotai Company v.Hanjiang State Tax Bureau and Yangzhou State Tax Bureau are typical tax disputes related to export tax fraud of enterprises.After administrative reconsideration and two-level court hearing,the case mainly has three controversial focuses.The first controversy focuses on whether the facts of Hangjiang State Tax Bureau's determination of tax administrative penalties are clear.Guotai Company has objective illegal acts of defrauding export tax rebates.Moreover,the tax authorities do not need to consider its subjective aspects in the determination,nor do they exempt them from administrative responsibility because they do not bear criminal responsibility.The second focus is on the legality of the hearing procedure organized by Hanjiang State Taxation Bureau.Based on the trial results of Licheng Company,Chuntian Property and Aisike Company,it can be concluded that the way of summarizing evidence in the hearing is procedural illegality rather than procedural flaws,and the hearing procedure also constitutes procedural illegality after the trial by the trial committee.The third controversy focus is on whether the applicable law of tax administrative punishment made by Hanjiang State Taxation Bureau is correct.The essence of the focus is the retroactivity of tax laws and regulations.In addition,some legal issues related to the case,such as the tax risk of enterprise export tax rebate,the law enforcement risk ofadministrative penalty imposed by tax authorities,the connection between administrative penalty and criminal prosecution in tax-related cases,are thought-provoking.