Reformation And Perfection Of China Taxation Administrative Litigation System Under WTO Vision

Taxation according to law is the reflection of rule by law, which is our fundamentalprinciple, in taxing domain. The core of taxing according to law is that every segment oftaxing should be strictly in accordance with the law. However, due to the inperfection oflegislation and non-standard of enforcement, there are violation of taxpayers’ legal rightsfrequently. Therefore, it is necessary to provide effective judicial guarantee for taxpayers,review enforcement conducts thoroughly, supervise legitimate administration of taxationauthorities, protect the lawful rights and interests of the citizens, legal entities and otherorganizations.Taxation administrative litigation is a kind of institutional arrangement solving taxingdispute through judicial way. With the promulgation and implementation of theadministrative procedure law of the People’s Republic of China and the law of thePeople’s Republic of China on taxation and administration, our tax administrativelitigation system, which plays an important role in regularizing the legitimateadministration of taxation authorities and protceting the lawful rights and interests oftaxation administrative counterparts, was built up, and now is experiencing gradualdevelopment. Even so, the administrative legislation, tax legal system and judicialadjudication are imperfect, which in a certain extent affects the quality of taxationadministrative litigation and the progress of taxation according to law. Particularly, with theexperience of entering WTO for10years, we shall make full use of the rights providing byWTO and commit with the obligations according to WTO principles to reform and pefecttaxation administrative litigation system.This paper， from an international perspective， aims at studying the taxationadministrative litigation system under WTO vision, analyse and explains the definitionand the requirements of WTO judicial review, researches the system’s current situationand problems, compares and comments on the taxation administrative litigation system intypical countries such as American and British law and civil law countries, givessuggestions on reformation and perfection of China Taxation Administrative LitigationSystem, which should be based on the specific requirements of WTO judicial review andthe advanced experiences from foreign taxation administrative litigation system, from theangle of administrative legislation, tax legal system and judicial adjudication.