【作者】 孙闻天；

【导师】 薛建兰；

【作者基本信息】 山西财经大学 ， 经济法， 2010， 硕士

【摘要】 近年来,保护纳税人权利成为了税收工作的一项重要内容,理论界和实务界都在围绕这一使命进行着积极地探讨和改革,对税务行政救济制度的研究便是其中重要的一部分。税务行政救济不仅能够有效地控制税务机关的权力并实现纳税人权利,而且能够实现实质正义并最终达到社会公正。对侵犯公民权利的行政行为是否实施救济及相关制度的完善程度,是社会文明与进步的标志之一。本文从法律对纳税人权利的规定入手,重点论述我国税务行政复议制度中纳税人权利保护的现状、存在的缺陷以及存在问题的成因。同时通过介绍日本、美国两国在税务行政复议制度上的成功经验着力提出完善我国税务行政复议制度的建议。笔者认为,应当适当的适用税务行政复议前置条件,在保证国家税款及时入库的同时最大程度的保障纳税人、扣缴义务人的权利;各级法院设立单独的受理税务行政复议案件的机构,以保证税务行政复议的公正;培养专业的受理税务行政复议案件的人员,以提高税务行政复议案件受理的效率和实质公正;完善税务行政复议法律,纳税人权利入宪,以成文法的形式让纳税人权利真正做到有法可依。更多还原

【Abstract】 In recent years, Protection of taxpayer rights became an important part of the tax work, Theory and practice around the world are actively engaged in this mission to explore and reform, the relief system of tax administration is an important part. Relief of tax administration can effectively control not only the power of tax authorities and the realization of the rights of taxpayers, but also to achieve substantial justice and, ultimately, to social justice. Civil rights violations if the executive acts of the implementation of relief and improvement of related systems degree of social civilization and progress of the landmark.From the legal rights of the taxpayers start, focusing on the administrative review our tax system to protect the rights of taxpayers the status of shortcomings and problems of the causes. At the same time by Japan, the U.S. and China tax system of administrative review efforts to make the successful experience of the administrative review system, perfecting the tax proposal. In my opinion, should be the appropriate conditions for pre-tax administrative review, the State taxes in a timely manner to ensure maximum storage at the same time protect taxpayers, withholding agents the right; Courts accepted the establishment of a separate case of tax administrative review body, to ensure the impartiality of the tax administrative review; Receiving training professional staff of the tax administrative review cases, to improve tax administration efficiency and acceptance of the case review substantive justice; Improvement of Revenue Administrative Review Law, a taxpayer rights into the Constitution, statute law in the form of a legal basis for the rights of taxpayers really.更多还原