Study On Remedy For Tax Administration System

This thesis is divided into four chapter altogether, namely, the general introduction of the remedy for tax administration system; the principle of the remedy for tax administration system, the way of the remedy for tax administration system and suggestion of the perfection of remedy for tax administration system.Chapter one: the general introduction of the remedy for tax administration system. This part introduces the concept and the feature of the remedy for tax administration system; the necessary of the construction of the remedy for tax administration system; the history and the present condition of the remedy for tax administration system in China. The remedy for tax administration refers to the content of the tax administration relative people such as citizen, legal person and other organization etc.(Hereafter referred to as relative people for short) think that tax administrative behavior do harm to their own legitimate rights and interests, requesting the relevant administrative bureau for legal remedy. Remedy for tax administration possesses the characteristics of the followings: the prerequisite of the remedy for tax administration is the existence of the dispute about tax administration; the subject of the remedy for tax administration is mainly the tax bureau; its emergence is in accordance with the application of relative people; it is usually the remedy afterwards. The necessary of the set up for remedy for tax administration system is: first, the need to protect; second, the need to control;and third, balanced need. Through the construction and development of more than 50 years, we have made considerable progress in remedy for tax administration system in new China, and successively made such laws and regulations as the Administrative Procedure Law, State Compensation Law, Administrative Penalty Law, Administrative Reconsideration Law, Management Act for Tax Collection and implementing regulations, etc. But compared with social economic development, there are still some places urgently to be perfected, it is here to behave mainly: the independence of the administrative reconsideration organization is not strong, the procedure of the reconsideration remains to be perfect, the abstract administrative behavior is not included in the scope of accepting cases of lawsuit; the regulation of not stopping carrying out the concrete administrative behavior in the reconsidering and the lawsuit is unreasonable; the range of the administration compensates is not enough; the compensation standard is it the low grade, etc..Chapter two: the principle of remedy for tax administration. The remedy for tax administration should adhere to the following principle:Principle of Legitimacy. Solving the administrative dispute about tax should act in accordance with the law strictly, not only accord with the demands for substantive law, but also accord with the demands for procedure law. The subject and its authority, the content and means, and the procedure etc. of the remedy for tax administration should stipulated clearly by the law, and before the alteration and abrogating by the right bureau, should receive anorganic whole follow.Principle of Fairness. First, it should be just to legislate. Legislators will stand in the just position, even handed, make the tax revenue substantive laws and procedure laws of solving the dispute in line with realizing the biggest society's just principle. Second, it should be just to enforce the law. The law-executor cannot follow personal relationships, fair and just in handing affairs, and treat the taxpayers of different identities, nationality, sex and different religious believes equally.Principle of efficiency. In the process of solving the administrative dispute of tax, we should consider the relation between the finally settlement that might reach and the cost of the manpower, material resources, wealth gift, etc. on one hand; and try one's best to accomplish it in time on the other hand. Late just itself is inequitable.Principle of Universality. Including three content: the remedy...