税收争议非诉讼解决机制研究

发布时间：2018-11-13 12:49

【摘要】：随着税收法定原则的明确,纳税人意识逐渐增强,税收争议呈现多发趋势,如何有效、便捷地解决各种税收争议成为众多学者研究的问题。从我国的实际情况来看,传统模式下的税收争议解决机制包括税收复议和税收诉讼等制度,这些制度都在进行体制机制的创新,税收争议解决机制是否同样能够进行创新和完善,笔者认为有必要对税收争议的非诉讼解决机制做进一步的研究。本文首先介绍了税收争议的概念和法律特征,税收争议解决机制的概念及相关理念,并描述了当前我国税收争议解决现状,主要包括传统模式下的税收复议和税收诉讼,着重分析了这两种基本制度存在的主要问题及原因;接着对非诉讼解决机制的概念、特征及分类作了一般性的介绍,分析税收法律关系的理论实质及契约精神与中国税法的私法化趋势,强调引入税收争议非诉讼解决机制的必要性;再者结合现实基础、比较法视角和域外经验借鉴三个角度剖析了税收争议非诉讼解决机制在我国的可行性,从我国的大调解背景以及非诉讼解决机制的现实意义出发,对比传统模式诉讼解决机制和民商事争议的仲裁制度,借鉴域外税务法院、税务警察、税务仲裁等实践经验;最后提出了完善传统模式下的税收争议解决机制,引入税务仲裁制度,并整合各类资源,将纳税人权利平等保护作为解纷中心,构建完备的多元化税收争议解纷体系。本文的创新之处在于对比传统诉讼解决机制,提出了非诉讼解决机制的概念,从税务仲裁的合法性及合理性两个角度探析税收争议的可仲裁性及其可仲裁的范围,并对税务仲裁的具体制度进行了较为全面的分析和论证,包括仲裁机构的设定、仲裁员的选任以及仲裁协议的达成,倡导在税收争议的解纷过程中广泛采用和解、调解、仲裁等非诉讼解决机制,构建完备的税收争议多元解纷体系。
[Abstract]:With the clarification of legal principles of taxation, the consciousness of taxpayers is gradually strengthened, and tax disputes tend to be frequent. How to solve all kinds of tax disputes effectively and conveniently has become a problem studied by many scholars. Judging from the actual situation in our country, the traditional tax dispute settlement mechanism includes tax reconsideration and tax litigation, and these systems are all carrying on the innovation of the system and mechanism. Whether the tax dispute settlement mechanism can be innovated and perfected, I think it is necessary to do further research on the tax dispute non-litigation settlement mechanism. This paper first introduces the concept and legal characteristics of tax dispute, the concept of tax dispute resolution mechanism and related concepts, and describes the current situation of tax dispute resolution in China, including tax reconsideration and tax litigation under the traditional mode. The main problems and reasons of these two basic systems are analyzed emphatically. Then it introduces the concept, characteristics and classification of non-litigation settlement mechanism, analyzes the theoretical essence of the legal relationship of taxation, the spirit of contract and the trend of private law of Chinese tax law. The necessity of introducing non-litigation mechanism of tax dispute settlement is emphasized. In addition, combining with the realistic basis, this paper analyzes the feasibility of the non-litigation settlement mechanism of tax disputes in China from the perspective of comparative law and foreign experience, starting from the background of mediation and the practical significance of non-litigation settlement mechanism in China. Comparing with the traditional litigation settlement mechanism and the arbitration system of civil and commercial disputes, the author draws lessons from foreign tax courts, tax police, tax arbitration and other practical experience; Finally, the paper puts forward to perfect the tax dispute settlement mechanism under the traditional mode, introduce the tax arbitration system, and integrate all kinds of resources, regard the equal protection of the taxpayer's rights as the center of resolving the dispute, and construct a complete diversified tax dispute resolution system. The innovation of this paper lies in putting forward the concept of non-litigation settlement mechanism in comparison with the traditional litigation settlement mechanism, and analyzing the arbitrability and the scope of arbitrability of tax disputes from the perspectives of legitimacy and rationality of tax arbitration. It also makes a comprehensive analysis and demonstration on the specific system of tax arbitration, including the establishment of arbitration institution, the selection of arbitrators and the conclusion of arbitration agreement, and advocates the widespread use of conciliation and mediation in the process of resolving disputes over tax revenue. Arbitration and other non-litigation settlement mechanism, the establishment of a complete system of multiple tax dispute resolution.
【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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