tax court meaning in Chinese
税收法院
税务法庭
Examples
- Federal tax court
德国联邦税务法庭 - There are many problems in chinese tax litigation system , therefore , using the experiences of other countries for reference , this thesis provided some substantive suggestions , including cancelling reconsideration precedence , setting up professional tax court , establishing small amount suit proceeding etc . part v : concerning taxpayer ' s right , this thesis mainly introduces taxpayer ' s basic rights and taxpayer ' s general rights
由于我国的税收争讼法律制度存在问题颇多，所以在借鉴外国先进的法律制度的前提下，对完善我国的税收争讼制度提出了许多实质性的建议，如:取消复议前置，设立专门的税务法院(庭) 、创设小额诉讼程序等。最后，本文主要介绍了纳税人的权利，包括纳税人的基本权利和纳税人的一般性权利。