Discuss The Application Of The Private Law Measure About 《Collection And Administion Law Of Revenue》and Discuss To Establish The Tax Administration Litigation

Nowadays, in most cases, revenue collection and administration is carried out according to the law "collection and administration law of revenue", a general law used to manage revenue in our country , the basic law in revenue laws , The law plays an active part in ensuring national revenue, guaranteeing taxpayer's rights and interests, normalizing revenue collection and administration, and especially opens up prospects of further development for making full use of "collection and administration law of revenue" by referring to system of private law, such as system of creditor's right in civil law. The emergence of the theory about the relation between revenue creditor's rights and revenue debt, provides powerful theory support for referring to the concept of private law for revenue law, for the existence of private law measures in "collection and administration law of revenue", and gives application of private law measures a clear direction. Now, several private law measures in the revenue collection and administration have already been used for reference from civil law already. The paper intends to set about application of several private law measures in the revenue collection and administration, and around enhancing the revenue collection and administration, normalizing behavior of levying taxes and paying taxes, then guaranteeing the national revenue and taxpayer's rights to realize but to proceeding study. On this foundation, the author further brings up design about establishing the tax administration litigation, tries to consummate the revenuecollection and administration and the tax law system farther so as to make it adapt to the market economy development.The paper contains four chapters and twelve sections, chapter 1 preface, provides an overview of the history of "collection and administration law of revenue" and its major characters firstly, then elicits origin of private law measures- the emergence of the theory about the relation between revenue creditor's rights and revenue debt. Chapter 2, representation of several private law measures, primarily elucidates three private law measures, including revenue guarantee, substituting revenue for creditor's right, and revenue repeal right. Then, chapter 3, application of several private law measures, is focused on the application and problem of private law measures such as revenue guarantee, substituting revenue for creditor's right, and revenue repeal right in the new "collection and administration law of revenue", That is the key in the paper. On the basis of chapters above, chapter 4, settling the problems for private law measures-to conceive the tax administration litigation, is primarily concerned with how to resolve the problems in application of private law, and presents several viewpoints on conceiving the tax administration litigation from the necessity of constructing tax administration litigation, the function of tax administration litigation, and the design of tax administration litigation, that's the major aim of the paper.Revenue collection is a way to deprive taxpayers of their property. The function of revenue law, whether providing law basis for the operation of the power of levying tax to make it legal or preventing the power from abusing so as to ensure the factual fair for taxpayers who make sacrifice, in fact, is in the position of revenue law. Moreover, in different positions, revenue law can construct different theories and regulations, and only having definite viewpoints can revenue law provide right resolution in time for all kinds of revenue problems in practice. In general, revenue law should resolve problems in reality in the process of lawmaking , executing and judicature on revenue by its own special research methods and research views. Therefore, in the new century, China revenue law need make its own position clear, that is, to ensure national revenue and efficient operation of the economy, andmeanwhile guarantee taxpayer's rights and interests. This is not only the demand of democracy, but also the demand...