纳税先行行政复议制度研究

发布时间：2018-05-08 23:26

本文选题：纳税相对人 + 纳税先行行政复议　；参考：《昆明理工大学》2017年硕士论文

【摘要】：税收和每一位公民的切身利益息息相关,而在国家税收征管领域不可避免地存在纳税相对人和国家税务机关的纠纷,所以实现纳税相对人权利的维护和救济十分重要。纳税先行行政复议制度具有经济、高效、便捷等特点,同时符合中国民众厌讼的和合文化情结,在纳税争议救济方面发挥着不可替代的作用,是解决纳税争议的一条重要途径,也是当前中国多元化纠纷解决机制的重要组成部分。虽然目前纳税先行行政复议制度设计上存在一定缺陷,尚未成熟,遭受部分专家学者和民众的质疑,但不能因其存在问题就彻底一刀切的全盘否定,而是应该发现问题后对其加以纠正完善,使其更好发挥非诉讼纠纷解决机制的作用,更好的为纳税相对人服务。笔者将对纳税先行行政复议制度进行深入研究分析,通过理论结合实践,多维度的分析、考察我国纳税先行行政复议制度的运行现状和存在问题,针对性地从立法、执行和监督三个层面提出完善我国纳税先行行政复议制度的具体构想,力求在改动小和操作可能性大的基础上作出修正,使其在纳税争议纠纷解决中发挥应有作用,从而达到发展和完善我国纳税先行行政复议制度的目的,让更多人接受纳税先行行政复议制度,实现和谐征纳关系的构建。本文的主体结构分为四个部分。第一章讨论纳税先行行政复议制度的基本原理。第一对纳税先行行政复议制度的基本理论做一个简单的概述,分别从纳税先行行政复议制度的概念和构成要件两个方面对纳税先行行政复议制度进行一个系统的理论阐述。第二分析了纳税先行行政复议模式与复议诉讼自由选择模式相比具有的优势,突出说明了纳税先行行政复议制度具有的深远意义和重要性,进而提出本文核心观点是肯定纳税先行行政复议制度,只需加以完善以期更好的发挥作用。第二章对我国纳税先行行政复议制度的问题进行梳理和分析。通过引入两则典型案例,利用实证分析法总结纳税先行行政复议制度在实施过程中暴露出的问题,分别从法律层面、执行层面和监督层面三个方面入手,对其存在的问题进行深入的剖析,从而为解决问题打下坚实的理论和实践基础。第三章介绍了域外纳税先行行政复议制度的立法经验及值得我国借鉴的地方。分别以大陆法系国家日本和英美法系国家英国为例,同时归纳概括出这些国家值得我国学习和借鉴的地方,上述两个国家的立法经验为后文提出的完善我国纳税先行行政复议制度提供了有益启示。第四章为完善我国纳税先行行政复议制度的具体构想。首先从法律层面提出完善的具体构想,建议修改《税收征管法》第88条第一款和第二款的相关规定,明确纳税先行行政复议制度的适用范围,取消纳税义务前置条件,降低先行复议门槛;建议修改《行政复议法》和《行政复议法实施条例》的部分法条规定,从而弥补纳税先行行政复议制度中存在的法律漏洞。其次从执行层面提出完善的具体构想,分别从增强纳税先行行政复议机构独立性,增强复议人员的独立性和专业性、公开透明纳税先行行政复议的过程、加强纳税先行行政复议制度的普及宣传工作四个方面入手,对于纳税先行行政复议制度在实施执行过程中如何更有效的落实提出了自己的看法。最后从监督层面提出完善的具体构想,从实现纳税先行行政复议的内部监督和外部监督两方面展开,通过加强对纳税先行行政复议制度的监督,使得纳税先行行政复议结果更具公平性和公正性。
[Abstract]:Tax is closely related to the vital interests of every citizen, and the dispute between the tax relative and the state tax authorities is unavoidable in the field of national tax collection and administration. Therefore, it is very important to realize the maintenance and relief of the rights of the relative person of tax. The system of tax first administrative reconsideration is economical, efficient and convenient, and it conforms to China. It is an important way to solve the tax dispute and is also an important part of the settlement mechanism of diversified disputes in China. Although there are some defects in the establishment of the system of tax first administrative reconsideration, it has not yet matured and suffered part. Experts and scholars and the public questioned, but can not be completely negated by the problem of its existence, but should be found after the problem is corrected and perfected to make it better play the role of the non litigation dispute settlement mechanism and better serve the taxpayer. The author will study and analyze the system of tax first administrative reconsideration. By combining theory with practice and multi dimension analysis, the current situation and existing problems of the system of tax pre administrative reconsideration in China are investigated, and the concrete conception of perfecting the system of tax first administrative reconsideration in our country from three aspects of legislation, execution and supervision is put forward in order to make an amendment on the basis of the small change and the large possibility of operation. It plays its due role in the settlement of tax dispute disputes, so as to achieve the purpose of developing and perfecting the system of tax first administrative reconsideration in our country, let more people accept the system of tax first administrative reconsideration, and realize the construction of the relationship of harmonious collection. The main structure of this article is divided into four parts. The first chapter discusses the basis of the system of tax first administrative reconsideration. This principle is a brief overview of the basic theory of the system of tax first administrative reconsideration, and a systematic theoretical exposition of the system of tax first administrative reconsideration from the two aspects of the concept and elements of the system of tax first administrative reconsideration. Second analysis of the mode of tax first administrative reconsideration and the freedom of reconsideration litigation Comparing the advantages of choosing the mode, it highlights the far-reaching significance and importance of the system of tax first administrative reconsideration, and then puts forward that the core point of this paper is to affirm the system of tax first administrative reconsideration, and only need to be perfected in order to play a better role. The second chapter combs the problems of the system of tax reconsideration in our country. Through the introduction of two typical cases, we use empirical analysis to summarize the problems exposed in the implementation of the tax pre administrative reconsideration system in the implementation process, respectively from the legal level, the implementation level and the supervision level of three aspects, to analyze the existing problems, so as to solve the problem and lay a solid theory and practice. The third chapter introduces the legislative experience of the extraterritorial tax first administrative reconsideration system and the places to be used for reference in our country. It takes the continental law countries Japan and the British and American law countries as an example, and concludes that these countries are worthy of our study and reference, and the legislative experience of the above two countries is finished by the latter. The fourth chapter provides the concrete conception of perfecting the system of tax first administrative reconsideration in our country. First, it puts forward the concrete conception from the legal level, and proposes to modify the relevant provisions of the tax collection and management law, the eighty-eighth first and second paragraphs, and make clear the application of the system of tax first administrative reconsideration. Scope, cancel the precondition of tax obligation precondition, reduce the threshold of first reconsideration; propose to amend some provisions of the law of the administrative reconsideration law and the administrative reconsideration law enforcement regulation, so as to make up the legal loopholes in the system of tax first administrative reconsideration. The independence of the institution, the independence and professionalism of the reconsideration personnel, the process of open and transparent tax payment before the administrative reconsideration, and the popularization of the system of tax first administrative reconsideration are strengthened in four aspects, and the opinion of the more effective implementation of the system of tax first administrative reconsideration in the implementation process is put forward. From the supervision level, we put forward the perfect concrete ideas, from the two aspects of realizing the internal supervision and external supervision of the tax first administrative reconsideration. By strengthening the supervision of the system of tax first administrative reconsideration, the results of the tax first administrative reconsideration are more fair and impartial.

【学位授予单位】：昆明理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.11;D922.22

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