【作者】 龙毅；

【导师】 张怡；

【作者基本信息】 西南政法大学 ， 法律， 2010， 硕士

【摘要】 税务行政复议制度作为行政复议的有机组成部分,在解决税务争议方面发挥着重要的作用。我国经济建设速度在加快,导致税收规模庞大,税务纷争不断,而税务行政复议制度又是解决这个的问题的主要方式,因此不适应经济社会的税务法律制度也需要慢慢地改进。随着纳税人权利意识的觉醒和世界发达国家对纳税人权利保护的加强,对纳税人权利的保护就显得越来越重要了。本文的序言部分提出研究本问题的必要性,具体阐述了已有的学术成果和本文的写作的理由,本文试图全面系统地研究这个问题。本文的目的是希望对改进目前的税务行政复议制度有所帮助,本文主要采用理论分析和案例分析相结合的写作方法。文章的第一部分系统回顾了行政复议的历史,理清了行政复议制度变迁的脉络,对行政复议制度的基本内容进行了简介,详细介绍了与本文有关的法律条文。第二部分的内容分析了我国税务行政复议制度在微观层面存在的问题,主要谈一些具体的问题,本文认为我国税务行政复议的条件设置不科学,对税务行政复议前置程序的设置提出了质疑;认为纳税义务前置不合理;税务行政复议机构不独立影响了复议机构的公信力;税务行政复议水平低导致复议的质量不高。本文的第三部分从宏观的角度来分析这个问题,提出要用税收法治理念来自指导税收工作,从纳税人权利本位出发处理问题,强调要用税收司法理念来指导立法和税务行政复议工作。接下来的第四部分是关于外国相关制度借鉴的内容,文章主要考察了日本和美国的相似制度,提出学习日本不服申诉制度机构相对独立的优点,借鉴美国允许律师、会计师等专业人员参与复议的做法。文章的最后一个部分阐述了作者的思考,提出了四条改进措施。第一,要取消税务行政复议前置条件的设置。第二,要通过建立相对独立的复议机构来保证复议的公平和公正。第三,要增强复议的公信力和提高复议的水平,要从建立长效的纠错机制、提高案件的透明度和取消复议的终局性三个方面努力。第四个方面提出了培养税务法律人才,加大学校培养的力度,适度吸收专家、律师、会计师等专业人才参与到复议中来,解决税务行政复议人员不专业的的问题。文章在结论部分总结了全文,提出只有从理念和具体制度两个方面着手才能不断完善税务行政复议制度。更多还原

【Abstract】 Administrative reconsideration on taxation as a part of system of administrative review plays a very important role in solving disputes of taxation. Fast economic construction in China leads to a large scale of revenue, continuous disputes of taxation; however, administrative reconsideration on taxation is also common way to solve the problem. So tax laws unsuitable to economic society should be amended. It is more and more important for taxpayers to protect their rights, as taxpayer’s rights consciousness is aroused and protection of rights is strengthened in developed countries. Necessity of research problem is put forward, and academic achievement and reasons for writing are stated definitely in the part of introduction. The author attempts to probe the issue comprehensively. It is hoped to improve current system of administrative review. The essay adopts combinations of theory analysis and case analysis.History of system of administrative review is retrospected, and transformation is made clear, and system of administrative review related to articles of law is introduced in the essay.Existing problems of Administrative reconsideration on taxation in the micro world are analyzed and specific issues are discussed. Unreasonable conditions of administrative reconsideration on taxation are laid down, and preceding procedures of Administrative reconsideration on taxation is questioned.The author thinks that it is unreasonable to have tax liability preceded, and not independent organization of administrative reconsideration on taxation affects public trust and weak ability of administrative reconsideration lead to unsatisfactory results.From a macro point of view, administrative reconsideration on taxation is analyzed in the part III, and it is proposed that concept of legal system should guide tax revenue and from the angel of taxpayers rights to deal with problems. Emphasis on the concept of judicial practice of tax to legislate and knowing the work of administrative reconsideration on taxation.The following the part IV about oversea regulations as reference. Similar regulations from Japan and the United States are inspected in the essay. It is proposed to learn advantages of relatively independent organizations which appeal against in Japan in view of American practice of what it is permitted for solicitors and accountants and professionals are involved in the United States. The last part of essay states the author’s reflection and comes up with four improved measures. The first, the preconditions from administrative reconsideration on taxation should be abolished. The second, establishing relatively independent reconsideration organizations to guarantees just and fair. The third, endeavor for three respects by strengthening pubic trust and ability of administrative reconsideration, establishing long-acting error correction mechanism, improving more transparency of cases and abolishing the award of administrative reconsideration. In the Part Iv, it is proposed to cultivate tax and law personnel, strengthen efforts to cultivate in the school, bring in professionals, solicitors, senior accountants to join in the administrative reconsideration and deal with the problem of unprofessional administrative reconsideration personnel.The essay makes a conclusion. Only if by two aspects of concept and specific regulation, administrative reconsideration on taxation were improved gradually.更多还原