论我国税收和解制度的建构

发布时间：2018-04-08 15:25

本文选题：涉税争议解决制度　切入点：税收和解　出处：《兰州大学》2013年硕士论文

【摘要】：税收是国家财政收入的主要来源,同时还具有调控经济运行,调节收入分配的重要作用。因而税收的征收对于保证国家的正常运行与发展具有重要的意义。鉴于税收的地位,我国为解决征税过程中产生的税收争议制定了相关的法律、法规。税收行政诉讼和税收行政复议是目前我国解决税收争议的主要途径。然而,由于我国税收行政诉讼制度和实施中都存在着重大的缺陷,囚而未能真正起到保护纳税人合法权益的功能。和解作为平等双方的协商,最初只在民商法等私法领域中适用。随着社会经济状况的发展,传统的单一的行政手段已经不能满足解决多样复杂的行政争议的需求,在这种情况下,和解作为更加灵活的解决手段开始在刑事等公法领域适用。本文第一部分将分析我国现有的税收争议解决制度——税收行政复议和税收行政诉讼在制度和实践中的缺陷,分析我国需要改变或建立一种新的纠纷解决机制以满足现实的需要。第二部分将从理论上阐述税收和解制度在我国建立的可行性与正当性,分析税收和解的理论基础和支持,同时对有关税收和解的认识误区加以说明,得出税收和解将对国家和个人产生的影响。第三部分将借鉴其他国家和地区已经建立的税收和解制度,总结经验,吸取教训。在文章最后一部分,将在总结前文的基础上,提出作者对于如何从实体法与程序法上构建税收和解的观点。
[Abstract]:Tax is the main source of national financial revenue, and also plays an important role in regulating economic operation and income distribution.Therefore, the collection of tax is of great significance to ensure the normal operation and development of the country.In view of the status of taxation, China has made relevant laws and regulations to resolve the tax disputes arising in the process of taxation.Tax administrative litigation and tax administrative reconsideration are the main ways to solve tax disputes in China.However, due to the major defects in the system and implementation of tax administrative litigation in China, prisoners fail to protect the legitimate rights and interests of taxpayers.Reconciliation, as an equal negotiation between the two parties, was initially applied only in the field of private law, such as civil and commercial law.With the development of social and economic situation, the traditional single administrative means can no longer meet the needs of resolving various and complex administrative disputes. In this case, reconciliation as a more flexible means of settlement began to be applied in the field of public law, such as criminal law.The first part of this paper will analyze the defects of the existing tax dispute resolution system-tax administrative reconsideration and tax administrative litigation in the system and practice.It is analyzed that China needs to change or establish a new dispute resolution mechanism to meet the actual needs.The second part will theoretically expound the feasibility and legitimacy of tax reconciliation system in our country, analyze the theoretical basis and support of tax reconciliation, at the same time, explain the misunderstanding of tax reconciliation.The impact of tax settlement on the state and the individual will be obtained.The third part will draw lessons from the established tax reconciliation system in other countries and regions.In the last part of the article, on the basis of summarizing the above, the author puts forward the author's views on how to construct tax reconciliation from substantive law and procedural law.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.22

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