我国税收争议处理机制建设的建议

发布时间：2018-05-24 16:21

本文选题：税收争议处理机制 + 争议案件　；参考：《湖南税务高等专科学校学报》2016年03期

【摘要】：我国现行的税务争议案件处理机制和存在一些问题,比如税收争议处理的制度体系不科学、对纳税人权利保护不够、税务行政争议解决方式比较单一等等,建议:确立税收争议处理机制公平正义的价值导向;厘清税收争议处理的基本原则;建立统一有序的立法体系,使一般法和特别法无缝衔接;引导纳税人在选择争议处理方式优先选择行政复议;注重切实保护纳税人的利益;在《税收征管法》再次修改时,完善法律规则的细节;设置税务法庭,处理税务行政诉讼等,使税收争议处理机制建设更趋完善。
[Abstract]:The current tax dispute handling mechanism and some problems exist in our country, for example, the system of tax dispute handling is not scientific, the protection of taxpayer's rights is not enough, the method of resolving tax administrative dispute is relatively single, and so on. Suggestions: establishing the value orientation of fairness and justice of tax dispute settlement mechanism, clarifying the basic principles of tax dispute settlement, establishing a unified and orderly legislative system, making the general law and special law seamlessly connected; To guide taxpayers to give priority to administrative reconsideration in choosing the way of handling disputes; to lay stress on protecting the interests of taxpayers; to perfect the details of legal rules when the tax Administration Law is revised again; and to set up tax courts to handle tax administrative proceedings, etc. To make tax dispute settlement mechanism more perfect.
【作者单位】：湖南税务高等专科学校;
【分类号】：D922.22

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