Tax Disputes and Legal Analysis

Author: Xie Chen Sun Shurun
Publisher:
Publish Date: 2005-12-01
Features: Tax legal governance is an inevitable requirement for taxation in the socialist rule of law economy, as well as the soul and cornerstone of tax work. Whether it is the "eight-character" guiding principle for tax work proposed by the General Administration of Taxation in 2000 or the "three articles" on tax work proposed in 2003, tax legal governance has always been a key component. Recently, the General Administration of Taxation has further emphasized that advancing tax administration according to law is a major focus that tax authorities must consistently address in the long term, as well as the theme for tax work in the new era. Therefore, adhering to tax administration according to law and strengthening the construction of tax legal governance will undoubtedly become a central task and strategic priority throughout the "11th Five-Year Plan" period for tax work. One of the key aspects of adhering to tax administration according to law and strengthening its construction is to standardize tax enforcement, reduce enforcement costs, enhance the image of enforcement, and minimize enforcement risks.
For a long time, in the process of tax enforcement, some tax officials have been influenced by the "power-centered" mindset, lacking a proper understanding of enforcement power. This has led to phenomena such as prioritizing substance over procedure, punishment over service, power over responsibility, and legality over reasonableness, which are quite common in enforcement. Objectively, these issues have resulted in a high level of enforcement risks, severely impacting the social image of tax authorities and becoming a constraint on the healthy, coordinated, and sustainable development of the tax cause.
Therefore, at the National Tax Collection and Management Conference held in 2004, the General Administration of Taxation explicitly identified "standardizing enforcement" as the primary goal of tax collection and management in the new era, requiring all tax enforcement departments at various levels to strictly implement policies, focus on enforcement procedures, rigorously review administrative approvals, exercise reasonable discretion, promote transparent operations, and effectively mitigate risks. Currently, tax enforcement departments at the grassroots level have a strong demand for standardized enforcement and risk reduction.
Based on this background, the two authors of this book, after extensively soliciting opinions from grassroots tax enforcement departments and understanding their needs, have, drawing on their academic insights from years of studying tax law, adhered to the spirit of the latest tax-related laws, regulations, judicial interpretations, and administrative rules, collected specific cases from tax enforcement departments, and combined them with legal issues commonly encountered in enforcement. They have meticulously compiled Tax Disputes and Legal Analysis in a case-based format, thoroughly analyzing the causes of tax enforcement issues, deeply explaining the essence of tax enforcement, and proposing effective ways to reduce enforcement risks. Their goal is to enable tax officials to truly grasp the core principles of tax law through reading, making standardized enforcement a conscious behavior for every tax official.
Additionally, from this book, we can see that the two authors attempt to examine, research, and interpret tax enforcement from the perspective of the rule of law, incorporating new concepts and ideas related to the rule of law. This avoids the limitations of discussing tax law in isolation from legal principles, making it clear that the authors possess a high level of legal expertise and profound understanding. They do not settle for superficial knowledge or routine work when observing tax enforcement activities.