论我国税务争议仲裁制度的构建
发布时间：2018-07-21 20:47
【摘要】：随着经济的不断发展和纳税人意识的提高,税务争议越来越成为一大社会难题。尤其是在当前的税务争议解决方式——税务行政复议和税务行政诉讼不能满足新时期的社会需求。利用税务争议仲裁解决税务争议,能够保证其专业性和高效性,当今大多数国家都对此进行了采用,而事实也证明了其对于现实有着重要意义。本文研究的对象是税务争议仲裁,从阐述税务仲裁能够实现税收公正,减轻纳税人负担,弥补税务行政复议和税务行政诉讼的局限,探讨税务争议仲裁的必要性。接着,通过我国行政管理理念的转变、丰富的仲裁制度实践经验以及我国争议解决传统文化,分别从国家政策、现实制度、民众心理基础三个方面论述建立税务争议仲裁制度的可行性。再介绍美国、法国的税务仲裁制度,尤其是在仲裁机构的设立及仲裁程序中具有创设性的制度设定进行剖析。综上,作者提出了构建税务争议仲裁制度的一些建议,如立法层面进行论述,通过实体法与程序法的修订为构建税务争议仲裁制度提供合法性依据。最后是关于构建税务争议仲裁的具体制度的设想,建立独立的专门机构,以及监督、救济,以期从最大程度减少税务仲裁之弊端。
[Abstract]:With the development of economy and the improvement of taxpayer's consciousness, tax dispute has become a social problem. Especially in the current tax dispute settlement-tax administrative review and tax administrative litigation can not meet the needs of society in the new era. The use of tax dispute arbitration to resolve tax disputes can guarantee its professionalism and efficiency. Nowadays, most countries have adopted it, and the facts have proved that it is of great significance to the reality. The object of this paper is tax dispute arbitration. This paper discusses the necessity of tax dispute arbitration by expounding that tax arbitration can realize tax justice, lighten the burden of taxpayers, make up for the limitation of tax administrative reconsideration and tax administrative litigation. Then, through the transformation of the concept of administration in our country, the rich practice experience of arbitration system and the traditional culture of dispute resolution in our country, we can analyze the national policy, the realistic system, respectively. This paper discusses the feasibility of establishing tax dispute arbitration system in three aspects. Then it introduces the tax arbitration system in America and France, especially in the establishment of arbitration institution and the establishment of the system in the arbitration procedure. In summary, the author puts forward some suggestions on the construction of tax dispute arbitration system, such as legislative level, through the revision of substantive law and procedural law to provide legal basis for the construction of tax dispute arbitration system. Finally, it is about the idea of constructing the concrete system of tax dispute arbitration, the establishment of independent specialized organization, as well as the supervision and relief, in order to minimize the malpractice of tax arbitration.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D925.7
本文编号：2136810
[Abstract]:With the development of economy and the improvement of taxpayer's consciousness, tax dispute has become a social problem. Especially in the current tax dispute settlement-tax administrative review and tax administrative litigation can not meet the needs of society in the new era. The use of tax dispute arbitration to resolve tax disputes can guarantee its professionalism and efficiency. Nowadays, most countries have adopted it, and the facts have proved that it is of great significance to the reality. The object of this paper is tax dispute arbitration. This paper discusses the necessity of tax dispute arbitration by expounding that tax arbitration can realize tax justice, lighten the burden of taxpayers, make up for the limitation of tax administrative reconsideration and tax administrative litigation. Then, through the transformation of the concept of administration in our country, the rich practice experience of arbitration system and the traditional culture of dispute resolution in our country, we can analyze the national policy, the realistic system, respectively. This paper discusses the feasibility of establishing tax dispute arbitration system in three aspects. Then it introduces the tax arbitration system in America and France, especially in the establishment of arbitration institution and the establishment of the system in the arbitration procedure. In summary, the author puts forward some suggestions on the construction of tax dispute arbitration system, such as legislative level, through the revision of substantive law and procedural law to provide legal basis for the construction of tax dispute arbitration system. Finally, it is about the idea of constructing the concrete system of tax dispute arbitration, the establishment of independent specialized organization, as well as the supervision and relief, in order to minimize the malpractice of tax arbitration.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D925.7
【参考文献】
相关期刊论文 前2条
1 刘蓉;杜剑;;纳税人权利保护与我国税收司法改革[J];税务研究;2007年01期
2 湛中乐,朱秀梅;公民纳税意识新论[J];税务研究;2001年10期
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