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税务行政复议,是在国家税务管理过程中,对处于被管理状态的纳税人进行有效救济的手段之一,在保障公民合法权益、监督约束税务机关的行为、减轻法院税务诉讼的负担、提高税务纠纷处理的效率等方面都有着十分重要的作用,其功能主要体现在以下两个方面:一是内部监督,二是权利救济。但是,在实践中,我国税务管理制度仍然存在着一些不足,本文试图通过分析我国税务管理的特点和不足,对完善、建立合理的税务制度提出一些建设性意见。
Tax administrative reconsideration is one of the effective remedies for the taxpayers in the state of being administered in the process of state tax administration. While safeguarding the legitimate rights and interests of citizens, supervising and restricting the tax authorities, reducing the burden of court tax litigation and raising tax revenue The efficiency of dispute handling and so has a very important role, its function is mainly reflected in the following two aspects: First, internal supervision, and second, the right to relief. However, in practice, there are still some deficiencies in China’s tax administration system. This article tries to put forward some constructive suggestions on how to perfect and establish a reasonable tax system by analyzing the characteristics and deficiencies of China’s tax administration.