Mediation judicial interpretation and related legal norms

Author: Supreme People's Court Civil Trial First Tribunal
Publisher:
Publish Date: 2004-10-01
Features: To facilitate the learning and application of the Supreme People's Court's judicial interpretation documents for the broader judicial workforce, the People's Court Press has organized relevant departments of the Supreme People's Court to compile and publish the "Small Library of Judicial Interpretations of the Supreme People's Court." This series focuses on a specific category or major judicial interpretation, gathering background information on its drafting and explanation, as well as relevant laws, regulations, and judicial interpretation provisions. Published works such as "Judicial Interpretation on Civil Procedure Evidence and Related Legal Norms" and "Judicial Interpretation on the Marriage Law and Related Legal Norms" have been well-received by readers. "Judicial Interpretation on Taxation and Related Legal Norms" is one of the series. Currently, the role of taxation in national political and socio-economic life is becoming increasingly important, and is a crucial aspect of building a rule-of-law state and maintaining social and political stability. On September 17, 2002, and November 5, 2002, the Supreme People's Court respectively issued the "Judicial Interpretation on Specific Application of Laws in Adjudicating Criminal Cases Involving Fraudulent Export Tax Refund" and the "Judicial Interpretation on Specific Application of Laws in Adjudicating Criminal Cases Involving Tax Evasion and Tax Resistance." These two judicial interpretations will play a significant role in legally punishing tax-related criminal offenses, regulating and standardizing tax collection and management, and improving the trade business environment and the sustainable and healthy development of the national economy. This book takes these judicial interpretations as its core, including their standard texts and related background materials, while also compiling relevant laws, the latest departmental rules and judicial interpretation documents issued by relevant departments, to facilitate judges, lawyers, and the broader readership in accurately understanding and applying tax-related judicial interpretations and related content.