On the morning of May 27th, the tax administration moot court, co-hosted by Publicity Ministry of Hengyang Municipal committee, Hengyang Local Taxation Bureau and University of South China, was demonstrated successfully in the Law School of University of South China. Lv Zhengping, who is the Deputy Secretary-General of the Municipal Committee and Vice Minister of the Publicity Ministry of Hengyang Municipal Committee, gave some instructions and comments on the spot. Besides, Chen Yunli, who is the Secretary of Party Leadership Group and Director in Hengyang Local Taxation Bureau, attended the activity and made a speech.
  The moot court is an important part of the tax publicity this year with the theme of "Honesty to the Tax Revenue, Civilization to the Wild Goose City". During the simulate trial, a real case about paying an overdue income tax for individuals was selected among the numerous cases that investigated by the Tax Inspection Office of Zhengxiang District Local Taxation Bureau. The chief judge, judge, people's assessor, engrossment clerk, plaintiff, defendant, entrusted agent and bailiffs were served by the students from the Law School of University of South China.
  On the court, both prosecution and defense were strictly in accordance with the trial procedure for the statement and defense, the proof and the evidence. A heated free debate was launched around issues of whether the procedure of tax administrative punishment is legal, whether the fact evidence is conclusive and qualitative and whether the amount of penalty is appropriate. And then the collegiate bench closed the court to discuss them. The whole process of trial was carried out in strict accordance with the legal procedure, in which the case was stated and the law was given to allow the audiences to feel the dignity of the court at a zero distance.
  Chen Yunli pointed out in her speech that the activity would be a grand meeting of ideological confrontation, which could build a bridge for the communication between the campus and tax authorities so that everyone might collide with the spark of thought. Besides, it could be a good opportunity for the understanding and application of tax law, which would further enhance the working concept of tax officers -- "advocating the rule of law", and set up a new brand of tax law. It also could be a platform for mutual promotion of integrity. Through the mutual participation of universities and tax authorities, we should initiate a prevailing custom of advocating tax law, complying with tax law, staying integrity and winning together.
  Lv Zhengping instructed and commented about the moot court. He pointed out that it was a vivid and effective publicity class of tax law, in which students were trained and tax workers were educated. He stressed that it was the duty of every citizen to pay taxes honestly in accordance with law, and it was the best choice to deal with the tax disputes according to law. When tax workers perform their duties, they should strictly enforce the tax laws and regulations, standardize the law enforcement procedures, avoid defects in law enforcement and create a fair and just environment for the rule of tax law.
  On the spot, Hengyang Local Taxation Bureau awarded the appointment letters of compulsory tax revenue publicity counselors and the appointment letters of compulsory tax revenue publicity agents to 2 teachers and 11 students respectively.