Shanghai sets up tax tribunals to improve dispute resolution

Shanghai recently announced the establishment of two tax affairs tribunals, the first of their kind in the country, to centralize jurisdiction over such administrative cases and provide a better business environment under the rule of law.

The Shanghai High People's Court said the move demonstrated its determination to meet judicial needs as the city builds itself into an international center of economics, finance, trade, shipping, and scientific and technological innovation.

The court unveiled the two tax affairs tribunals, at the Shanghai Railway Transport Court and the Shanghai No 3 Intermediate People's Court, on Friday. They will have centralized jurisdiction over first-instance administrative cases, in which city tax departments at all levels are the defendants, and second-instance administrative cases in which a tax department is the appellee or appellant.