Tax Administrative Law

Author: Zeng Jinyuan
Publisher:
Publish Date: 2006-03-01
Features: Compared to tax authorities wielding public power, taxpayers are undoubtedly in a relatively weaker position. The traditional sentiment is to sympathize with the weak in a moral sense, as morality is a powerful tool for the weak. Rather than starting from grassroots sentiments and sympathizing with the weak, it is better to enable a broad range of taxpayers to grasp the legal weapons. The legal awareness of taxpayers is high, and they are the basic force in promoting standardized tax enforcement. As parties closely related to tax law, the vast majority of taxpayers cannot systematically and comprehensively understand tax law, trace the origins of legal provisions, or deeply grasp the subtle meanings behind legal texts. Therefore, providing an accessible tax law reading material for taxpayers has become an urgent need in the market. It is hoped that this book will be beneficial to a broad range of taxpayers. As tax law enforcers, tax officers may not be familiar with the procedures of audit due to different divisions, and auditors may not fully understand the legal basis for management positions. Due to differing professional backgrounds, they may know the "what" but not the "why" of their enforcement actions. Therefore, standardizing tax enforcement behavior and analyzing the legal significance of tax enforcement actions have become the focus of this book.