Opinions of the State Administration of Taxation on Comprehensively Strengthening the Taxation Administrative Review

Opinions of the State Administration of Taxation on Comprehensively Strengthening the Taxation Administrative Review

Guo Shui Fa [2007] No.28

March 13, 2007

The state tax bureaus and local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan,

For the purpose of bringing the functions of administrative reconsideration into full play, properly settling the administrative disputes on taxation, effectively protecting the legitimate rights and interests of taxpayers, promoting the tax authorities' administration by law and constructing a harmonious relationship between tax collection and tax payment, the following opinions are brought forward hereby in accordance with the Opinions of the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council on Preventing and Settling Administrative Disputes and Perfecting the Mechanism for Solving Administrative Disputes (Zhong Ban Fa [2006] No.27) and the spirit of the symposium on the administrative reconsideration work of the State Council.

Article 1 To enhance the awareness of and give full play to the role of administrative reconsideration as a principal channel for solving administrative disputes on taxation
1. Administrative reconsideration is an effective means to settle administrative disputes on taxation. Since the application of administrative reconsideration work in the taxation sector, the tax authorities at various levels have made great efforts in administration in accordance with law, enhanced their working capacity in administrative law enforcement and administrative reconsideration, effectively brought into play the functions of administrative reconsideration, safeguarded the legitimate rights and interests of taxpayers, and properly and timely handled large quantities of administrative disputes on taxation.
2. It is required to intensify the administrative reconsideration work at the new situation. With the development of reform, the cases of administrative reconsideration have increased day by day, with the problems involved more and more complicated and the deep-rooted problems more and more prominent. There still exist problems such as the imperfection of tax policies, the irregular implementation of laws and the undesirable quality of administrative reconsideration work. The central leadership of the Party and the State Council attaches great importance to the important roles of administrative reconsideration in solving administrative disputes, accelerating the construction of a government under the rule of law and maintaining social stability. The tax authorities at various levels shall further enhance their awareness of the importance and emergency of well undertaking the administrative reconsideration work, faithfully boost up the sense of political responsibility and take practical and effective measures to intensify the administrative reconsideration work in a comprehensive way.
3. To bring into full play the function of administrative reconsideration as a principal channel for settling administrative disputes on taxation. Administrative reconsideration is an important legal system and a principal channel for settling administrative disputes on taxation. The tax authorities at various levels shall bring into full play the advantages of administrative reconsideration such as convenience, efficiency and flexibility, perfect the related systems, improve the working methods, intensify the construction of administrative reconsideration capacity, make efforts to enhance the quality of case settlement, and effectively settle the administrative disputes on taxation.

Article 2 To smooth the channel for administrative reconsideration and actively accept cases of administrative reconsideration
4. To smooth the channel for administrative reconsideration is the prerequisite for bringing into play to system of administrative reconsideration.
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