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由于税收的强制性和无偿性,行使税收行政管理权的税务行政机关和纳税人之间难免产生税务行政争议。税务行政复议法律制度作为解决税务行政争议的一种重要手段,在理论和实践中具有重要地位。我国税务行政复议制度有着自己的特色,但我国当前税务行政复议在立法和实践中存在不少问题。本文在简要概述我国税务行政复议制度后,详细分析了税务行政复议中存在的问题,并结合笔者的思考提出了修改和完善的建议。希望能够对加强和完善我国当前税务行政复议法律制度有一定帮助。
Due to the compulsory and unpaid nature of tax revenue, administrative tax disputes will inevitably arise between tax administration agencies and taxpayers that exercise tax administration power. As an important method to solve tax administrative disputes, the legal system of tax administrative review plays an important role in theory and practice. China’s tax administrative reconsideration system has its own characteristics, but there are still many problems in our country’s current tax administrative reconsideration in legislation and practice. After a brief overview of China’s tax administrative reconsideration system, this article analyzes in detail the problems existing in the tax administrative reconsideration, and puts forward suggestions for revision and improvement based on the author’s thinking. Hope to strengthen and improve China’s current tax administrative review of the legal system will be of some help.