Tax administrative litigation is a legal remedy procedure for taxpayers to submit tax disputes to judicial review, which together with tax administrative reconsideration constructs a collection of legal remedies to resolve tax disputes and safeguard the legitimate rights and interests of taxpayers. As an independent judicial review procedure, the people's court shall conduct a comprehensive review of the legality and reasonableness of the law enforcement actions of the tax authorities, and the tax normative documents on the basis of the tax authorities may also be included in the scope of the review. In recent years, the number of tax administrative litigation cases in China has gradually increased, and the winning rate of taxpayers has also increased.

Relying on the professional advantages of "tax + law", Huashui can meet the dual needs of law and taxation in tax administrative litigation cases to the greatest extent. Intensive cultivation of tax law and professional familiarity with litigation are the solid guarantees for Huashui lawyers to help taxpayers win the trust of the court and obtain ideal judgments. We are able to complete the investigation and retrieval of tax-related economic business, the focus of case disputes and tax policy documents in a short period of time, and form a comprehensive litigation plan on the basis of professional analysis and argumentation, construct a multi-angle and multi-faceted litigation strategy, and assist taxpayers to effectively exercise various litigation rights through efficient and professional opinion communication with trial organizations, so as to maximize the legitimate rights and interests of taxpayers.

Recent cases

1. A trading company and a provincial tax bureau reconsidered the case of dispute. The court ruled to revoke the Decision on Rejecting the Application for Reconsideration on the grounds that the provincial tax bureau had erred in applying the law, and ordered the provincial tax bureau to make a new administrative act.

2. A dispute between Li Moumou and a municipal tax bureau over deed tax refund. The court ruled to revoke the "Decision on Not Refunding Taxes" made by a municipal taxation bureau, and ordered a municipal taxation bureau to refund more than 300 yuan in taxes.

3. A dispute over tax evasion penalties between a food processing enterprise and an inspection bureau of a tax bureau. The provincial high people's court retried and found that the facts of the administrative punishment made by the inspection bureau were unclear, the evidence was insufficient, and that legal procedures were violated, and ruled to revoke the original judgment.

4. A dispute over the penalty of false issuance of special VAT invoices between a renewable resources enterprise and the inspection bureau of a tax bureau. The court ruled to revoke the penalty decision on the grounds that the penalty decision made by the Inspection Bureau in the course of criminal filing and investigation violated legal procedures.

5. A dispute over tax evasion penalties between a pharmaceutical trading enterprise and an inspection bureau of a tax bureau. The court revoked the penalty decision on the grounds that the tax authorities determined that the enterprise had committed tax evasion on the grounds that the facts were unclear and the evidence was insufficient.