Tax authorities are less likely to actively change their decisions after declaring formal administrative punishments in the tax practices, thus, the remedy procedure of tax hearing that can be taken before formal administrative punishments appears very important. Yet owing to the short application time of tax hearing, its function on solving disput ...More

Tax administrative reconsideration agent is the first remedy procedure taxpayers can take aiming at tax authorities illegal administrative acts after they make such specific administrative acts as taxation, tax preservative and tax administrative punishment. During the period, taxpayers have opportunity promoting friendly negotiation with tax autho ...More

Because of incomplete of China tax laws, inappropriate tax administrative conducts sometimes occur when tax authority enforce the law and provisions, which results in illegal administrative act and harming the taxpayers interest. In the countries where idea of rule of law grows increasingly, it is a progressive reflection that taxpayers use the law ...More