税务诉讼即“税务行政诉讼”。它是公民、法人或其他组织在其合法权益受到税务机关的违法行为或不法行为的侵害时，向法院申诉请求撤销或制止这种违法行为并赔偿其损失的一种救济手段。税务诉讼是行政诉讼的重要内容之一。行政诉讼是18世纪末才开始出现的一种诉讼制度。
... proceeding measurement顺序测量 taxation proceeding税务诉讼 administrative proceeding行政程序 ...
基于48个网页-相关网页
（六）程序化的税务诉讼（Tax prosecution） 西方国家都有一整套的税务诉讼制度，纳税人与税务机关发生矛盾时，一般由税务机关作出处罚决定，行政相对人不服，则提起诉讼。
基于12个网页-相关网页
税务行政诉讼 administrative action of taxation ; tax administrative litigation
The alleviating and reversing rules of burden of proof in taxation litigation, hereby, are created for some special situations.
由此,对于某些特殊情形设计税务诉讼举证责任的减轻规则和倒置规则便应运而生。
参考来源 - 税务诉讼举证责任研究·2,447,543篇论文数据，部分数据来源于NoteExpress
税务行政诉讼是通过司法途径解决税务纠纷的一种制度安排。
Tax administrative litigation is to arrange through a kind of system of solving the tax dispute of judicial way.
税务行政承诺既然属于行政行为，那么由此引发的争议，理所应当适用行政诉讼法来调整。
Since the taxation administrative promise belongs to administrative behavior, the controversy lead by it certainly can be adjusted by the administrative Procedure Law.
第七条各级税务机关发生的行政复议、诉讼费用在行政经费中开支。
Article 7 Expenses incurred in administrative review and litigation in the tax authorities at all levels shall be covered by administrative budget.
应用推荐