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泛美卫星公司涉税案是2002年北京“民告官”十大典型案件之一,最终以被告胜诉落幕。该文从争议焦点、原被告诉讼策略、行政程序中原告的举证义务、专家证言如何取舍、协议性质、收入定性、行政程序的法律适用、行政审判的法律适用、《中美税收协定》条款的理解、国家税务总局[211]号文和[566]号《批复》的评价等角度对该案作了进一步回顾和探讨。
The Pan-American satellite tax-related case was one of the top 10 typical cases in Beijing in the “Civil Complaint and Official Prosecutor” in 2002, culminating in the successful defendant. This article from the focus of controversy, the original defendant litigation strategy, the burden of proof of the plaintiff in the administrative proceedings, how to choose the expert testimony, the nature of the agreement, the nature of income, the administrative application of the law, the application of the law of administrative trial, “Sino-US tax treaty” provisions Understanding, the State Administration of Taxation [211] and [566] “approval” of the angle of the case made a further review and discussion of the case.