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我国正处于非常关键的社会转型期,税务行政领域所反映出的不同利益主体之间的冲突与矛盾的复杂化是可以预见的,因此,构筑公平、有效的争议解决体系、改革和完善税务行政复议制度,具有非常重大的现实意义。当前的税务行政复议制度主要存在制度缺失、审查力度弱、复议机构独立性差等问题。对此,在改革税务行政复议制度时,应当以公平为出发点,以纠正错误和化解矛盾为目的,程序上强化其准司法性质,机构建设上强化其独立性。
Our country is in a very critical period of social transition. The conflicts and contradictions among different stakeholders reflected in the field of tax administration are foreseeable. Therefore, we should construct a fair and effective dispute resolution system and reform and improve the tax administration Reconsideration system has very important practical significance. The current system of tax administrative reconsideration mainly has the problems of lack of system, weak reviewing power and poor independence of reconsideration agency. To this end, we should take fairness as the starting point and reform the system of tax administrative reconsideration for the purpose of correcting mistakes and resolving contradictions. We should strengthen the quasi-judicial nature of its procedure and strengthen its independence in institutional construction.