Proceedings of the 2018 2nd International Conference on Education Science and Economic Management (ICESEM 2018)

Discussion on the Deficiencies and Perfection of Subparagraph 1(6) of Article 35 of Tax Administration Law

Authors
Guilin Gao, Yuyu Han
Corresponding Author
Guilin Gao
Available Online August 2018.
DOI
https://doi.org/10.2991/icesem-18.2018.131How to use a DOI?
Keywords
Tax Administration Law; Being obviously lower; Without due causes; Article 19 of Interpretation II on Contact Law
Abstract

This paper carries out a summary and an analysis by studying ten cases that suitable to subparagraph 1 (6) of article 35 in Tax Administration Law with the empirical analysis method, and finds that tax authorities have different basis of identifying the price to be obviously lower in term of different cases in different regions, the percentage of declared taxable value in market transaction average price ranges from 44% to 90.6%, and a lack of definition of “being lower obviously” leads to a big gap between the asserting standards of different tax authorities. China fails to specify the procedures and methods to fix the taxable price for tax authorities, which can easily lead to their abuse of discretion power. This paper considers that it is very necessary to carry out a clear definition of “being lower obviously” and “being without of due causes”, and proposes suggestions that legislation Tax Administration Law should borrow from article 19 of Interpretation II on Contact Law when a taxpayer considers the taxable price approved by the tax authority is unreasonable, the evidences provided by the taxpayer will be verified by the third-party authority in case tax authorities abuse their discretionary power.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2018 2nd International Conference on Education Science and Economic Management (ICESEM 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
August 2018
ISBN
978-94-6252-557-3
ISSN
2352-5398
DOI
https://doi.org/10.2991/icesem-18.2018.131How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Guilin Gao
AU  - Yuyu Han
PY  - 2018/08
DA  - 2018/08
TI  - Discussion on the Deficiencies and Perfection of Subparagraph 1(6) of Article 35 of Tax Administration Law
BT  - Proceedings of the 2018 2nd International Conference on Education Science and Economic Management (ICESEM 2018)
PB  - Atlantis Press
SP  - 568
EP  - 571
SN  - 2352-5398
UR  - https://doi.org/10.2991/icesem-18.2018.131
DO  - https://doi.org/10.2991/icesem-18.2018.131
ID  - Gao2018/08
ER  -