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This paper carries out a summary and an analysis by studying ten cases that suitable to subparagraph 1 (6) of article 35 in Tax Administration Law with the empirical analysis method, and finds that tax authorities have different basis of identifying the price to be obviously lower in term of different cases in different regions, the percentage of declared taxable value in market transaction average price ranges from 44% to 90.6%, and a lack of definition of “being lower obviously” leads to a big gap between the asserting standards of different tax authorities. China fails to specify the procedures and methods to fix the taxable price for tax authorities, which can easily lead to their abuse of discretion power. This paper considers that it is very necessary to carry out a clear definition of “being lower obviously” and “being without of due causes”, and proposes suggestions that legislation Tax Administration Law should borrow from article 19 of Interpretation II on Contact Law when a taxpayer considers the taxable price approved by the tax authority is unreasonable, the evidences provided by the taxpayer will be verified by the third-party authority in case tax authorities abuse their discretionary power. Keywords—Tax Administration Law; Being obviously lower; Without due causes; Article 19 of Interpretation II on Contact Law

Discussion on the Deficiencies and Perfection of Subparagraph 1(6) of Article 35 of Tax Administration Law