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救济制度相对于权利主体而言属于二次权利,是法律规制的第二道防线,是构建完整权利群的应有内容。反倾销税税法关系中的主体多元化,利益纷繁复杂,在征收反倾销税的过程中,难免会发生利益冲突。由于我国截至目前的实践较少,加之救济规则本身的模糊,反倾销税的权利救济制度存在很多不足之处,需要从税法的角度进行界定和完善。本文从理论层面探讨了反倾销税救济制度的理论成因,解析了这种特殊性质的税收争议,并对反倾销税征收行为性质进行了界定,从税法的角度正确理解反倾销税的救济制度,有助于反倾销税救济制度的规制和完善,保障和促进我国反倾销制度体系的构建与发展。
The relief system is a secondary right relative to the main body of rights, which is the second line of defense of legal regulation and the proper content for building a complete right group. Anti-dumping tax law in the main diversified interests are complicated, anti-dumping duties levied in the process, it will inevitably be a conflict of interest. Due to the less practice in our country so far and the fuzziness of the remedy rules themselves, there are many deficiencies in the remedy of the right of the anti-dumping duties, which needs to be defined and perfected from the perspective of tax law. This paper discusses the theoretical origin of the anti-dumping duty relief system from the theoretical aspect, analyzes the tax dispute of this special nature, defines the nature of the anti-dumping duty, and correctly understands the remedy system of anti-dumping duty from the perspective of tax law, The Regulation and Improvement of Anti-dumping Duty Relief System, Guarantee and Promote the Construction and Development of Anti-dumping System in Our Country.