论我国台湾地区行政诉讼和解制度

发布时间：2018-01-03 04:42

本文关键词：论我国台湾地区行政诉讼和解制度　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：我国经济的不断发展,人民的法律意识和权利意识不断加强,以及政府职能的转变,使得在理念上政府与公民已不是绝对对立的关系而是平等、合作、服务关系。在行政实体法领域如行政合同、行政指导等追求合作和效率的新型行政行为的出现,服务于实体的程序法也应该及时适应此种变化,尤其是构建有效解决诉讼争议、彻底解决行政纠纷的行政诉讼和解制度。虽然行政诉讼和解制度在我国没有明确规定,但在最新修改的《行政诉讼法》第六十一条一改往昔行政诉讼调解之绝对禁止性规定,给行政赔偿、补偿以及行政机关行使自由裁量权这三类案件留出了调解的空间。虽然在中国大陆是要区分诉讼和解和法院调解两者的不同,但是此次修改,也为行政诉讼和解制度提供了可能构建的希望。我国台湾地区行政诉讼和解最先确立于1988年10月27日修订的“行政诉讼法”中,而将行政诉讼和解制度体系化的是2007年8月15日施行至今的“行政诉讼法”。与其他国家和地区的行政诉讼和解制度比较而言,我国台湾地区的行政诉讼和解制度对大陆该制度的构建是最具有借鉴意义的。要想对我国台湾地区行政诉讼和解制度进行研究,首先要做的是对基本概念和基本理论进行梳理。通过界定和区分调解与和解、我国台湾地区行政和解与台湾地区行政诉讼和解、以及我国大陆行政诉讼调解与台湾地区行政诉讼和解制度,为后文论述进行理论铺垫的同时,明确了我国台湾地区并没有像大陆那样明确的区分行政诉讼调解和行政诉讼和解这两个概念,也就是说台湾行政诉讼和解是一个广义的概念,将通过法院双方自愿平等处分权益不违反公益来解决行政纠纷的行为统一概括起来,而不进行内部的区别和划分。探究我国台湾地区行政诉讼和解制度,从该制度形成过程、确立原因和现状分析,加之以该制度的性质、制度构成、成立的实质要件和形式要件、效力、以及具有台湾地区特色的瑕疵和解的救济和第三人参加制度,从过去到现在、从外到内的更加全面的剖析我国台湾地区行政诉讼和解制度。可以发现其经历了不断吸收其他国家或地区先进的法律学说和相关制度,又植根于我国台湾本地区的行政法研究现状和司法实践的综合,才形成了较为先进的现行行政诉讼和解制度。根据我国台湾地区行政法院2015年统计的行政诉讼和解判例数据的分析,可得出和解成立的件数及比例,以撤销诉讼类型最多,且以税捐事件为最大,其中又以营利所得税事件为最多。因此本文对我国台湾地区比较特别的税务诉讼中的行政和解进行了进一步的分析。探究我国台湾地区行政诉讼和解制度,最主要的是研究该项制度的构成与其主要内容。我国台湾地区行政诉讼和解具有双重属性:一是诉讼行为;一是公法契约。其成立要件的构成,又可分为实质要件和形式要件。实质要件为:(1)当事人就诉讼标的具有处分权;(2)和解不违反公益;(3)和解标的。形式要件为:(1)诉讼和解必须有诉讼当事人在诉讼进行的过程中在主审法官面前就涉诉的争议达成和解协议;(2)诉讼和解仅须具备与诉讼行为有关的诉讼要件;(3)形成和解笔录。我国台湾地区行政诉讼和解制度中具有台湾地区特色和先进之处就是瑕疵和解的救济制度和第三人参加制度。对我国台湾地区行政诉讼和解制度进行全面剖析,是为构建我国大陆行政诉讼和解制度提供参考。目前我国大陆没有明确规定行政诉讼和解制度的存在,但在最高法院的相关司法解释和部分地市法院裁判案件的规定中存在有关行政诉讼和解的相关规定,加之以分析确立该制度是有其理论基础和现实意义,因此,我国大陆构建行政诉讼和解制度有其重要性和必要性。
[Abstract]:The development of China's economy, people's legal awareness and rights awareness has been continuously strengthened, and the transformation of government functions, but the equality in the relationship between the government and the citizen concept has not absolutely contradictory cooperation, service relationship. In the administrative law field such as administrative contract, new administrative acts of administrative guidance in pursuit of cooperation and efficiency the procedure of service to the entity should also adapt to this change, especially in the construction of effective litigation to resolve disputes, administrative litigation reconciliation system completely solve administrative disputes. Although the reconciliation of the administrative litigation system in our country is not clearly defined, but in the latest revision of the "administrative litigation law > sixty-first changed in the past administration the absolute prohibition of litigation mediation, for administrative compensation, compensation and the administrative organ to exercise the discretion of these three kinds of cases for mediation, although in Chinese space. To distinguish between the lawsuit reconciliation and court mediation between the two different, but also for the modification of administrative litigation reconciliation system provides the possibility of building hope. Taiwan region of China's administrative litigation settlement was first established in October 27, 1988 revised the "administrative procedure law", the conciliation system of administrative litigation system is implemented in August 15, 2007 so far "the administrative procedure law and administrative litigation reconciliation system. Other countries and regions in comparison, the Taiwan area of administrative litigation reconciliation system in China, the construction of the system is the most significant. In order to carry out research on reconciliation system in Taiwan area of administrative litigation in our country, the first thing to do is to sort out the basic concept and the basic theory. By defining and distinguishing mediation and reconciliation, China's Taiwan region and the Taiwan area of administrative reconciliation of administrative litigation settlement, and administration in mainland China The lawsuit mediation and conciliation system of administrative litigation in Taiwan area, the theoretical basis for later discussion at the same time, the Taiwan area of our country is not like that, a clear distinction of mediation in administrative litigation and administrative litigation reconciliation of these two concepts, namely Taiwan administrative litigation and the solution is a broad concept, will be through the court the voluntary equality does not violate the public interests action to resolve administrative disputes unified summary, without distinction and classification of internal inquiry. The administrative litigation reconciliation system in Taiwan area of our country, from the system formation process, establish the reason analysis and the status quo, combined with the nature of the system, the establishment of substantial requirements and the elements of form, effect, and with the local characteristics of Taiwan's flaws in the reconciliation relief and third people participated in the system, from the past to the present, from the outside to the inside of the more comprehensive analysis The administrative litigation reconciliation system in Taiwan area. It can be found through continuous absorption of other countries or regions of the advanced legal theory and related system, administrative law research and rooted in China's Taiwan region's comprehensive situation and judicial practice, before the formation of the current administrative litigation reconciliation system is advanced. Based on the analysis of the administrative litigation reconciliation case the statistical data of 2015 in Taiwan area of our country administrative court, the number and proportion of the establishment of the reconciliation, the revocation proceedings and the event type is the largest, tax is the largest, and the business income tax event for most. So this paper further analyses the special tax administrative litigation in the settlement of our Taiwan area of inquiry. The administrative litigation reconciliation system in Taiwan area of our country, the most important is to study the composition of the system and the main content of administrative litigation in our country Taiwan area. Lawsuit reconciliation has dual properties: one is the lawsuit behavior; one is the law of contract. The establishment of elements of the form, can be divided into substantial requirements and formal requirements. Essential elements: (1) the parties litigation has the right of disposition; (2) the settlement does not violate the public interest; (3) the standard form of reconciliation. Requirements: (1) the lawsuit reconciliation must have dispute in the trial judge before the litigation process in the litigant litigation settlement agreement; (2) the settlement of litigation only must have litigation related litigation behavior; (3) the formation of settlement record. With the local characteristics of Taiwan and advanced is defective reconciliation Taiwan area of administrative litigation reconciliation system in our country's relief system and third people participated in the system of reconciliation system in Taiwan area of administrative litigation in China to conduct a comprehensive analysis, is to provide a reference for the construction of China's administrative litigation reconciliation system in mainland China now have. Specify the reconciliation system in administrative litigation, but there are relevant provisions of administrative litigation settlement provisions in the Supreme Court of the relevant judicial interpretations and part of court cases in the city, in addition to the establishment of the analysis system has its theoretical basis and practical significance, therefore, in our country, the construction of administrative litigation reconciliation system and necessary it is very important.

【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D925.3

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