What tax issues can be directly litigated?
As long as it is not a tax administrative act, it can directly bring an administrative lawsuit to the people's court.
Some tax administrative actions made by tax authorities can bring a lawsuit directly to the court without reconsideration, while others can only bring a lawsuit to the court after administrative reconsideration, and they are not satisfied with the reconsideration results.
Specifically, if the tax authorities refuse to examine and approve tax reduction or export tax refund, tax offset or tax refund, the parties concerned must first apply for administrative reconsideration, and if they are dissatisfied with the reconsideration result, they may bring an administrative lawsuit to the court. For other tax administrative acts, the parties may choose to apply for administrative reconsideration or bring an administrative lawsuit directly.
What are the principles of tax administrative litigation?
In addition to the principle of * * (for example, the people's courts exercise judicial power independently, and adopt collegiate panels, recusal, publicity, debate, second instance and final instance. ), tax administrative litigation must also follow the following unique principles like other administrative litigation:
(a) the specific jurisdiction principle of the people's court. That is, the people's courts have only partial jurisdiction over tax administrative cases. According to Article 11 of the Administrative Procedure Law, the people's court can only accept tax administrative disputes caused by specific administrative acts.
(2) The principle of legality review. In addition to examining whether the tax authorities have abused their powers and whether the tax administrative punishment is obviously unfair, the people's court only examines the legality of specific tax actions, not the appropriateness of specific tax actions. In line with this, the people's court does not directly decide to change in principle.
(3) The principle of mediation is not applicable. Tax administration is an important part of state power, and tax authorities have no right to dispose of it according to their own wishes. Therefore, the people's court cannot mediate between the two parties in the legal relationship of tax administrative litigation.
(four) the principle of not stopping the prosecution. That is, the parties can't stop executing the specific administrative acts made by the tax office on the grounds of prosecution, such as tax preservation measures and tax enforcement measures. (5) The principle that the tax authorities bear the burden of proof. Because the tax administrative act is unilaterally made by the tax authorities according to certain facts and laws, only the tax authorities know the evidence of the act best. If the tax authorities do not provide or cannot provide evidence, they may lose the case. (6) The principle that the tax authorities are responsible for compensation. According to the relevant provisions of the State Compensation Law of People's Republic of China (PRC) (hereinafter referred to as the State Compensation Law), the tax authorities and their staff members shall be liable for compensation for personal and property damage caused by improper performance of their duties.
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Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.
The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.
Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.
Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations.
When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.
The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.
Article 31 Taxpayers and withholding agents shall pay or remit taxes within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations.
Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.
Article 32 If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order him to pay the tax within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue payment.
The national tax authorities can exercise their tax power according to the national legal system, and the tax authorities have laws to follow. Whether a party applies for administrative reconsideration or brings an administrative lawsuit after administrative reconsideration, it needs evidence to prove that the tax act is illegal before the tax decision can be revoked.