日前某市发生一起税务管理相对人不服税务机关的处理决定而将作出处理决定的税务机关诉至公堂的案件。经过两审终审，高级人民法院作出了终局判决，判决该税务机关败诉，撤消该税务处理决定并由该税务机关承担两审诉讼费用。败诉的原因有两条：一是该税务机关制作的税务处理决 Recently, a city in a tax administration relative to the tax authorities refused to accept the decision of the tax authorities will take the decision to the court case. After final adjudication at the second instance, the Higher People's Court rendered a final judgment, ruled that the tax authority should lose the right to dismiss the tax decision and that the tax authority should bear the cost of the two trial proceedings. There are two reasons for losing the lawsuit: First, the tax authorities make a tax settlement