我国税务争议和解制度研究

发布时间：2018-04-25 00:02

本文选题：税务争议 + 和解　；参考：《西南政法大学》2015年硕士论文

【摘要】：现代国家的税收不单作为国家财政收入的工具,还对国家经济宏观调控、国民收入分配起到重要作用——税收的地位越来越重要。同时,税收具有复杂性、经济性特点,税务机关工作人员的失当行为以及纳税人意识等因素交织在一起使得税务争议不可避免地出现。如不能快速、有效地解决税务争议,将引发一系列严重后果,如危害社会公共利益、削弱政府权威、损害纳税人利益、增加税收成本等。基于此,ADR机制作为消解税务争议之“良方”正在为越来越多的国家(地区)所选择。近年来,我国亦开始借鉴域外研究成果,展开对税务争议和解制度的探索,并取得了一定成果。但是,囿于中外在法律传统、现实国情、发展程度等方面存在明显差异,域外的经验、成果并不能随意“拿来”为我所用。因此,系统研究并构建我国的税务争议和解制度,无疑具有重要的理论价值与现实意义。本文除绪论和结语外,共分为四个部分:第一部分对税务争议和解制度做了总括性介绍。首先,明确税务争议的含义:税务争议实为税务行政争议,而非其它;其次,介绍税务争议的复杂性和经济性特点,并且在此基础上探讨和解的必要性;最后,阐述了我国税务争议和解制度的理论与实践现状。第二部分阐述税务争议和解制度的理论基础。首先,表明在解决税务争议的过程中应树立何种理念,并在这种理念的指导下具体构建该制度;其次,从不同角度出发探讨税务争议和解的正当性。第三部分介绍域外税务争议和解制度及对我国的启示。首先,梳理了不同国家(地区)相关制度发展和具体构建情况;其次,指出其对我国税务争议和解制度构建的有何启发和借鉴之处。第四部分为税务争议和解制度的构建。参照美国、英国、德国以及我国台湾地区的制度实践,具体分析了我国税务争议和解制度的适用阶段、适用范围、具体程序、和解效力与监督等问题。
[Abstract]:The tax of modern country not only serves as the tool of national financial revenue, but also plays an important role in the macro-control of national economy and the distribution of national income-the status of tax is becoming more and more important. At the same time, the complexity of taxation, the economic characteristics, the improper behavior of the staff of the tax authorities and the taxpayers' consciousness make the tax disputes inevitably appear. If the tax dispute can not be solved quickly and effectively, it will lead to a series of serious consequences, such as harming the public interest, weakening the authority of the government, harming the interests of the taxpayer, increasing the tax cost and so on. Based on this, ADR mechanism is being chosen by more and more countries as the best way to resolve tax disputes. In recent years, our country also began to draw lessons from the foreign research results, and began to explore the tax dispute settlement system, and achieved certain results. However, due to the obvious differences between China and foreign countries in legal tradition, realistic national conditions, development degree and so on, the results can not be used by us at will. Therefore, it is undoubtedly of great theoretical value and practical significance to systematically study and construct the tax dispute settlement system in China. In addition to the introduction and conclusion, this paper is divided into four parts: the first part of the tax dispute settlement system made an overall introduction. First of all, it is clear the meaning of tax dispute: tax dispute is actually a tax administrative dispute, but not other; secondly, it introduces the complexity and economic characteristics of tax dispute, and discusses the necessity of settlement on this basis. This paper expounds the theory and practice of tax dispute settlement system in China. The second part expounds the theoretical basis of tax dispute settlement system. Firstly, it shows what kind of idea should be set up in the process of resolving tax dispute, and under the guidance of this idea, it constructs the system concretely. Secondly, it discusses the legitimacy of tax dispute settlement from different angles. The third part introduces the foreign tax dispute settlement system and its enlightenment to our country. First of all, combing the development and specific construction of the relevant systems in different countries (regions). Secondly, it points out how to enlighten and draw lessons from the construction of tax dispute settlement system in China. The fourth part is the construction of tax dispute settlement system. Referring to the system practice of the United States, Britain, Germany and Taiwan, this paper analyzes the application stage, application scope, concrete procedure, settlement effect and supervision of the tax dispute settlement system in China.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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