Tax Court

Views Updated: Dec 15, 2025

Abbreviation

Pronunciation

/tæks kɔrt/

The tax court has jurisdiction over questions of law and fact arising under the tax laws.
The paper also provides the suggestions to establish China tax court through comparing the experience of other countries.
Fourthly, the professional level of taxation justice should be increased and tax court should be established.
In order to increase the efficiency and level for handling the prosecution and judgment of criminal cases concerning tax, the tax court can be set up so as to specially hear tax-related cases and fight against criminal activities concerning tax as soon as possible.
Tax payers have the right to demand tax authorities to enforce the court decision.

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