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Pilot Reforms of China's Tax Litigation Mechanism: Xiamen Model versus Shanghai Model

Nan Li

Asia-Pacific Tax Bulletin2025https://doi.org/10.59403/2y3a89article
ABDC C
Weight
0.50

What the paper says

This article examines the state of China's tax litigation mechanism and describes the current pilot reform programmes: the Xiamen Model and the Shanghai Model. The Xiamen Model centralizes jurisdiction and adjudication of three types of tax-related cases (civil, administrative, criminal) within a specialized “tax collegiate panel” of a district-level court in Xiamen. In contrast, the Shanghai Model sets up the specialized tax tribunals within two courts, which centrally handle all first-instance and appellate tax administrative cases across Shanghai. Regarding whether China should establish a tax court, the article presents a dialectical perspective suggesting China, as a low-tax litigation jurisdiction, should carefully assess the cost-effectiveness of resource investment needed.

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https://doi.org/https://doi.org/10.59403/2y3a89

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@article{nan2025,
  title        = {{Pilot Reforms of China's Tax Litigation Mechanism: Xiamen Model versus Shanghai Model}},
  author       = {Nan Li},
  journal      = {Asia-Pacific Tax Bulletin},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/2y3a89},
}

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Pilot Reforms of China's Tax Litigation Mechanism: Xiamen Model versus Shanghai Model

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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