How Do I Become a Tax Litigator?

Tax administrative litigation refers to the cases in which citizens, legal persons and other organizations consider specific tax administrative actions of tax authorities and their staff to be illegal or improper, infringing on their legal rights and interests, and file an administrative lawsuit with the people's court in accordance with the law. Judicial activity for reviewing and adjudicating legitimacy. Its purpose is to ensure that people's courts can correctly and promptly hear tax administrative cases, protect the lawful rights and interests of taxpayers, withholding obligations, and other parties, and maintain and supervise tax authorities in exercising their administrative functions and powers in accordance with law.

Tax administrative litigation

Tax administrative litigation refers to the cases in which citizens, legal persons and other organizations consider specific tax administrative actions of tax authorities and their staff to be illegal or improper, infringing on their legal rights and interests, and file an administrative lawsuit with the people's court in accordance with the law. Judicial activity for reviewing and adjudicating legitimacy. Its purpose is to ensure that people's courts can correctly and promptly hear tax administrative cases, protect the lawful rights and interests of taxpayers, withholding obligations, and other parties, and maintain and supervise tax authorities in exercising their administrative functions and powers in accordance with law.

Chinese name

Tax administrative litigation

Principle 1

Specific Competent Principles of the People's Court

Principle 2

Legality review principle

Principle 3

Do not apply mediation principles

Administrative litigation is a legal system for people's courts to handle administrative disputes and resolve administrative disputes. Together with criminal litigation and civil litigation, they form a modern state litigation system. Specifically, administrative litigation refers to lawsuits in which citizens, legal persons, and other organizations believe that specific administrative actions of administrative organs and their staff violate their legitimate rights and interests, file a lawsuit in a people's court in accordance with the law of administrative litigation, and the people's court hears and decides. Institutions and litigation activities. After the promulgation and implementation of the "Administrative Procedural Law," the people's courts have tried administrative cases, and citizens, legal persons, and other organizations and administrative organs have entered into a new phase in which they can rely on law. As an important part of administrative litigation, tax administrative litigation must also follow the basic principles and general procedures established in the Administrative Litigation Law; meanwhile, tax administrative litigation inevitably has the characteristics of its own department.

The particularity of tax administrative litigation:

From tax administration to

Principles of tax administrative litigation:

In addition to the common principles (such as the independent exercise of the people's court's judicial power, the implementation of collegiate, evasion, openness, debate, two trials, final trial, etc.), tax administrative litigation must follow the same specific principles as other administrative litigations:

(1) Specific competent principles of the people's courts. That is, the people's court has 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 actions.

(2) The principle of legality review. In addition to examining whether the tax authorities have abused their power,

Jurisdiction of administrative tax proceedings:

The jurisdiction of tax administrative litigation refers to the division of powers of the people's courts in accepting tax cases of the first instance. Articles 13 to 23 of the "Administrative Procedural Law" specify in detail the types and contents of the jurisdiction of administrative proceedings. This is of course applicable to tax administrative litigation.

Specifically, the jurisdiction of tax administrative litigation is divided into level jurisdiction, regional jurisdiction and ruling jurisdiction.

The scope of tax administrative litigation:

Prosecution and acceptance of tax administrative litigation:

Proceedings in tax administrative proceedings

A tax administrative lawsuit refers to a lawsuit in which a citizen, legal person, or other organization believes that its legitimate rights and interests have been violated by a specific administrative action of the tax authority, and filed a lawsuit with the people's court, asking the people's court to exercise its jurisdiction and protect it according to law. Prosecutions are the rights and means granted to the tax administration counterparty by law to protect their legitimate rights and interests. In administrative proceedings such as tax administrative litigation, the right to sue is a one-way right. The tax authority does not enjoy the right to sue, only the right to respond, that is, the tax authority can only act as the defendant. Unlike civil lawsuits, the tax authority as the defendant cannot counterclaim.

Tax administration counterparts, such as taxpayers and withholding agents, must meet the following conditions when filing a tax administrative lawsuit:

1. The plaintiff is a citizen, legal person, or other organization that believes that a specific tax act has infringed its legitimate rights and interests.

2. There are clear defendants.

3 There are specific litigation requests and facts and legal basis.

4 It belongs to the scope of the people's court and the jurisdiction of the people's court.

In addition, tax administrative lawsuits must be filed in accordance with legal deadlines and necessary procedures. According to Article 88 of the Law on Collection and Administration and other related regulations, a lawsuit must be reviewed before a tax action by a tax authority; if you are not satisfied with the decision, you can report it to the people within 15 days of receiving the decision. The court sued. In case of dissatisfaction with other specific administrative acts, the parties may directly sue to the people's court within six months of receiving the notice or knowing.

When the tax authority makes a specific administrative action, the party concerned has not notified the party's right to sue and the time limit for prosecution, which has caused the party to sue to the people's court within the time limit. However, it must not exceed 2 years.

Acceptance of tax administrative litigation

The plaintiff's action, which is examined by the people's court and is deemed to meet the conditions for prosecution, and is put on trial, is called acceptance. The people's court generally reviews and decides whether or not to accept the prosecution of the parties. The first is to examine whether it is within the scope of legal litigation; the second is to examine whether it has the statutory prosecution conditions; the third is to examine whether it has been accepted or It is being accepted; the fourth is to review whether it has jurisdiction; the fifth is to check whether it meets the legal deadline; the sixth is to check whether it has undergone a review process.

According to the law, the people's court received the complaint and, after examination, should file the case within 7 days or make a ruling that it will not be accepted. If the plaintiff disagrees with the inadmissible ruling, he may appeal.

Trial and judgment of tax administrative litigation:

Trial of administrative tax proceedings

The people's courts adopt a trial system of collegial discussion, evasion, public trial and final trial of two trials for administrative cases. The core of the trial is to examine whether the specific administrative action being sued is legal, that is, whether the tax authority that performed the action enjoyed the right of tax administration according to law; whether the action was performed in accordance with certain facts and laws; Procedures, etc.

In accordance with Articles 52 and 53 of the Administrative Procedure Law, the people's courts examine whether specific administrative acts are legal, in accordance with laws, administrative regulations and local regulations (autonomous regulations and separate regulations of ethnic autonomous areas); Refer to department regulations and local regulations.

Judgment in tax administrative proceedings

The people's court has accepted tax administrative cases. After investigation, collection of evidence, and trial. The following decisions were made:

1. Uphold the verdict. It applies to cases in which the specific administrative act has solid evidence, applicable laws and regulations are correct, and comply with legal procedures.

2. Repeal the judgment. The main evidence of the specific administrative action being sued is insufficient, the applicable laws and regulations are wrong, the legal procedures are violated, or their powers are exceeded or abused. The people's court shall decide to revoke or partially revoke them. At the same time, the tax authority may decide to re-do specific administrative actions.

3. Fulfill the judgment. If the tax authorities fail to perform or delay performing their statutory duties, they shall be judged to perform within a certain period.

4. Change the judgment. If the tax administrative punishment is obviously unfair, the judgment may be changed.

If the people's court of the first instance is not satisfied, the parties may appeal. The parties must enforce a judgment that has legal effect, otherwise the people's court has the right to enforce it on the application of the other party.