我国税务行政复议制度的完善研究

发布时间：2019-01-05 08:50

【摘要】：由于税务行政复议制度具有简易、高效、便捷、低成本等特点,在税务救济方面发挥着不可替代的作用,是解决税务争议的一条重要途径。但随着我国经济的快速发展,新的税务纠纷也层出不穷,而税务行政复议制度作为解决税务纠纷的主要方式之一,在实践中却存在着诸多的问题,阻碍了税务行政复议立法初衷的实现,不利于纳税人权利的保护。尽管国家税务总局在2010年2月10日公布了新的《税务行政复议规则》,在制度的完善方面方面也取得了新的突破,但是,从我国税务行政复议制度的现状来看,仍然存在许多缺陷和不足有待改进。本文简要介绍了我国税务行政复议制度的基本理论、历史沿革以及新的《税务行政复议规则》的基本内容与新改革,并且分别从纳税人权利本位理念的缺失、税务行政复议中的纳税义务前置不合理、税务行政复议与税务行政诉讼的衔接问题、税务行政复议机构缺乏独立性、税务行政复议人员不专业等五个方面详细探讨了的我国现行税务行政复议制度所存在的问题,并在借鉴国外成功经验的基础上对我国税务行政复议制度的完善研究提出了自己的见解,以期能够为纳税人寻求权利救济提供帮助。
[Abstract]:Because the tax administrative reconsideration system is simple, efficient, convenient and low-cost, it plays an irreplaceable role in tax relief and is an important way to solve tax disputes. However, with the rapid development of our economy, new tax disputes emerge in endlessly. As one of the main ways to solve tax disputes, the tax administrative reconsideration system has many problems in practice. It hinders the realization of the original intention of tax administrative reconsideration legislation and is not conducive to the protection of taxpayers' rights. Although the State Administration of Taxation promulgated the new rules of tax Administration Review on February 10, 2010, and made new breakthroughs in perfecting the system, however, from the current situation of the tax administrative review system in China, There are still many defects and shortcomings to be improved. This paper briefly introduces the basic theory, the historical evolution, the basic content and the new reform of the tax administrative reconsideration system in China. The priority of tax obligation in tax administrative review is unreasonable, the connection between tax administrative reconsideration and tax administrative litigation, the lack of independence of tax administrative reconsideration organization, The problems existing in the current tax administrative reconsideration system in China have been discussed in detail from five aspects, such as the non-professional tax administrative reconsideration personnel, Based on the successful experience of foreign countries, the author puts forward his own opinions on the perfection of tax administrative reconsideration system in China, in the hope of providing help for taxpayers to seek relief for their rights.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.1

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