德国税收救济制度的建构原理初探

发布时间：2018-01-22 17:07

  本文关键词： 税收救济 行政自制 程序分流 功能配置　出处：《税务研究》2017年02期 　论文类型：期刊论文

【摘要】：本文逐一剖析德国税收异议程序、初审程序和终审程序的特征,并从整体上揭示其内在的建构原理,旨在为我国税收救济制度的科学重构提供参考,提出以区分事实问题与法律问题为基础进行救济功能整体配置,通过行政自制与行政他制的相互借力、当事人主义与职权主义的适时转换,从而实现救济制度私人目的与公共目的的兼顾与平衡。
[Abstract]:This paper analyzes the characteristics of German tax objection procedure, first instance procedure and final procedure one by one, and reveals its internal construction principle as a whole, in order to provide a reference for the scientific reconstruction of tax relief system in our country. Put forward to distinguish the fact from the legal issues as the basis for the overall allocation of relief functions, through the administrative self-control and administrative system of mutual borrowing, party doctrine and power of the timely transformation. So as to realize the balance between private purpose and public purpose of relief system.
【作者单位】： 吉林大学法学院;
【分类号】：F815.16
【正文快照】： 一、引言 党的十八届三中全会以来,我国财税体制改革和司法体制改革持续深化,(1)正在倒逼税收救济制度从顶层设计上大开大阖,(2)以尽快走出“制度失 灵”的困境。(3)德国与中国同属大陆法系国家,经济总量与税收规模相对接近,其税收救济制度设计的经验尤其值得借鉴(见表1)。，

本文编号：1455250