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在香港,如果纳税人在税务问题上与税务局发生争议,不服税务局的裁决,有两条途径可以申请上诉:一是向法院直接申请裁决;另一个是向税务上诉委员会申请复议。在通常情况下,纳税人是极少上诉到法院要求司法裁决的,而只是要求税务局长裁决或向税务上诉委员会上诉。这主要是因为向法院申请裁决必须由纳税人聘请执业律师陈词,要交一笔过堂费。这不是一般人所能负担得起的。而向税务委员会上诉,则省却了很多麻烦,并可由纳税人本身或代表陈词申辩,节省了不少费用,因而这是很多纳税人采用的上诉途径。所以,税务上
In Hong Kong, taxpayers who appeal to the Inland Revenue Department for tax disputes have two ways to appeal: one is to apply directly to the court for adjudication; the other is to apply for reconsideration with the Tax Appeal Board. Under normal circumstances, taxpayers seldom appeal to the court for judicial decisions, but simply ask the tax administrator to adjudicate or appeal to the Board of Review. This is mainly because the court must apply for a ruling by the taxpayer to hire a practicing lawyer to pay an overdue fee. This is not affordable for most people. However, appeals to the Inland Revenue Board save a lot of trouble and can be defended by the taxpayers themselves or their representatives. As a result, many taxpayers have saved their costs. This is why many taxpayers adopt appeals. So, tax