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 taxpayer’s interest. In the countries where idea of rule of law grows increasingly, it is a progressive reflection that taxpayers use the law to litigate when their interest are harmed. The procedure of administrative lawsuit is conferred by law to protect taxpayers’ legal interest from the Public Power Organizations. The illegal specific administrative act of tax authority will be announced invalid and the legal interest of taxpayer will be protected once proved and supported via the procedure of administrative lawsuit.
During the tax administrative litigation procedure, we can offer the services as follows:
1.analysing the specific administrative act of tax authority;
2.examining all the elements used to file administrative lawsuit;
3.assisting client to draw up and submit all the legal documents about tax administrative lawsuit;
4.surveying, collecting and sorting out the proof and materials;
5. applying the registration of first instance, second instance and enforcement procedures as procurator;
6. debating in court as procurator;
7. reconciliation with tax authority as procurator;
8.applying to court for the enforcement of valid judgment as procurator.
Tax criminal litigation
Tax Law of China is relatively complicated to companies and individuals lack of professional tax knowledge, misunderstanding of the local laws and unintentional misconduct of account and tax check computations are easy to happen. This affair may be considered as tax evasion or relevant criminal offence by tax authority, so that not only the enterprise and individual may face the punishment that overdue fine at the rate of 0.05% and fine of triple to five times the tax payment, but also the unit chief and property chief may be investigated for criminal responsibility. However, in 2002, the Law on the Administration of Tax Collection cancels the concept of tax evasion, which means that unintentional tax evasion may face the criminal punishment and the unit chief are more likely to face the legal risks. Retaining tax lawyer to keep away and solve the tax risks can help the enterprise to reduce the amount of tax fine, prevent the unit chief from criminal responsibility during the procedure of tax criminal litigation.
During the tax criminal litigation procedure, we can offer the services as follows:
1.analysing and assessing specifically the suspected criminal conduct;
2.meeting the suspects and defendant under detention;
3.offering legal consultation for suspects;
4.applying for obtaining a guarantor pending trial as procurator;
5.litigating and accusing as procurator;
6. assisting client to look up, extract and copy relevant materials;
7. surveying and collecting the relevant materials;
8.applying to court for the enforcement of valid judgment as procurator.
9. debating in court as procurator;
10.compiling and submit submission to court as procurator;
11.assisting client to draw up and submit criminal memorial to court.
Tax administrative compensation
Due to many reasons, harming to taxpayer’s right may happen when the tax authority staff collecting tax, carrying out tax preservative, issuing the tax administrative penalty and so on. However, the lack of right awareness and legal knowledge results that the taxpayers neglect their own rights, which leads that many administrative infringement conducts do not receive the deserved compensation. For the conduct that administrative organizations and tax staff harm the property rights of taxpayers when exercise the administrative rights, taxpayers have the right to receive the compensation.
During the tax administrative compensation procedure, we can offer the services as follows:
1. examining all the conditions used to file administrative compensation;
2.guilding and assisting client to collect proof about the harm caused by specific administrative act;
3.compiling relevant legal documents as procurator;
4.appling appraisal as procurator;
5.calculating the amount of administrative compensation as procurator;
6. making compensatory request to the organ for compensatory obligations as procurator;
7.litigating to court as procurator;
8. debating in court as procurator;
9. applying to court for the enforcement of valid judgment as procurator.