ID: |
TARP-119 |
Title: |
Xin Li Qi Toy Ltd. of Fujian Province v. State Revenue of Jimei District, Xiamen |
Source: |
Cases Selection of People’s Court, vol 2, 2000 |
Parties: |
Xin Li Qi Toy Ltd. Of Fujian Province v. State Revenue of Jimei District, Xiamen |
Dispute Resolution Organ: |
First Instance: People’s Court, Jimei District, Xiamen; Court of appeal (final decision): Xiamen Intermediate People’s Court |
Year: |
1999 |
Pages: |
0 |
Author(s): |
|
Keywords: |
administrative penalties, China, tax, transparency, value-added tax |
Abstract: |
The defendant imposed a decision of administrative penalties on the plaintiff on the basis that the plaintiff failed to declare the tax according to the facts. Subject to this decision, the plaintiff shall pay value-added tax and got the fine. The plaintiff sued. |
Secured: |
False |
Download Article: |
Available here |
Keywords: administrative penalties, China, tax/tax law, transparency, value-added tax