Ponder over tax service and legal relief
Weihong Yang
Abstract
Weihong Yang
Abstract
The tax service is by a kind of legal service that tax authority offers to tax administrative relative person, the nature of its behavior is a kind of specific administrative behavior that tax authority implements for relative person. The right that taxpayer enjoys the service of tax revenue has entity right and program right. The service behavior of tax revenue is a legal duty of tax authority, in tax authority can not perform or can not perform the duty of service appropriately , taxpayer has right to seek legal relief.
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The tax service is by a kind of legal service that tax authority offers to tax administrative relative person, the nature of its behavior is a kind of specific administrative behavior that tax authority implements for relative person. The right that taxpayer enjoys the service of tax revenue has entity right and program right. The service behavior of tax revenue is a legal duty of tax authority, in tax authority can not perform or can not perform the duty of service appropriately , taxpayer has right to seek legal relief.
Key concepts: Taxpayer, Business, Indirect tax, Service (business), Tax credit, Tax reform, Duty, Internal revenue