An Empirical Study On Judicial Precedent Of Tax Assessment

The tax assessment system is an important system in China’s tax collection,and is widely used in taxation practice.In China’s current legal provisions,the approved levy is mainly regulated by Article 35 of the Tax Collection Management Law,including cases where the taxpayer destroys or refuses to submit account book,fails to file tax returns on time,or has a low tax basis without justifiable reasons,etc.The tax assessment should be applied.In recent years,as the reform of tax collection and management continues to progress,the tax assessment has gradually become more strictly managed,but it is still important to consider what legal problems have existed in China’s tax assessment system for a long time? How can it be further improved? In order to answer this series of questions,this article adopts an empirical analysis method to establish a sample of judicial precedents centering on Article 35,to perspective the problems faced in the application of tax assessment in judicial practice.Apart from the introduction and conclusion,this article is divided into five chapters:Chapter 1 is the theoretical basis of tax assessment,which mainly introduces the relevant theories,illustrates the concept and the basic legislative introduction.Chapter 2 is an overview of the sample of tax assessment adjudication cases,introducing the adjudication instruments of Article 35 of the Tax Levy Management Law searched by the author through PKULAW,and collating 47 relevant cases and summarising the trials of the sample of judicial precedents.Chapter 3 deals with the difficult legal issues reflected in the sample judicial cases on tax assessment.Chapter 4 provides a analysis of the above-mentioned difficult legal issues.Chapter 5 provides proposes corresponding measures for the further improvement of the tax assessment.