Research on the Legal Relationship between Tax Treatment and Tax Penalty under the Background of Judicial Remedies

Abstract

The diversity of tax processing decisions and tax penalty decisions, as well as the complexity of taxpayers seeking remedies, have sparked many controversies in practice and theory. There have been cases where some taxpayers file lawsuits against tax penalty decisions in order to revoke tax processing decisions. The courts have different opinions on this matter, and long-term coexistence of different opinions will hinder the unity of tax enforcement standards and the maintenance of tax management order. This article is divided into four parts. Through legal analysis of the problems exposed in the administrative penalty case of "Jushantang" Pharmaceutical Group, unique ideas are provided for the controversial practical issues, effectively promoting the prompt resolution of conflicts and social harmony and stability. The first part of this article introduces the concept and types of judicial remedies, as well as the legal basis of tax treatment and tax penalties. The legal relationship between tax treatment and tax penalties under the background of judicial relief is the research object of this article. After reasonable division, the basic theory of judicial relief is clarified, and the legislative and practical status of tax treatment and tax penalties is explored, providing theoretical support for this study. The second part elaborates on the administrative penalty case of "Jushantang" Pharmaceutical Group, extracts the core issues in the case, and raises the issue of the correlation between tax processing decisions and penalty decisions through this case. The following text will conduct a legal analysis around related administrative acts. The third part provides specific solutions to the core issues extracted from the case, by abolishing the "pre tax payment" rule and constructing an administrative self correction system to solve the problems from a legislative perspective, providing taxpayers with more comprehensive relief channels. At the same time, in judicial practice, the exercise of taxpayer relief rights is guaranteed through the court's judicial recommendations and the Supreme Court's issuance of guiding cases, and the issue of judicial disputes is resolved from the source. The fourth part draws the conclusion of the article. This article believes that due to the complexity of tax dispute relief channels and the diversity of practical situations, it is not advisable for some taxpayers to file a lawsuit against tax penalty decisions to revoke tax processing decisions, which is a way to avoid the "double pre emptive" relief rule. In response to this, the "pre tax payment" rule should be abolished, the threshold for taxpayers to seek legal remedies for tax disputes should be lowered, and the conditions for legal remedies should be relaxed.