Theories Of Development And Perfection With Regard To The Chinese Tax Administrative Reconsideration System

The intention of this study is to approach the essential conception and functions of our national taxation administrative reconsideration system, the success and failure of our legislation and practice, connecting theory with practice, thus further perfect and our taxation administrative reconsideration system, offer scientific base to make better use of taxation administrative reconsideration system.Taxation administrative reconsideration system aiming at correcting illegitimacies and improper behavior, supervising the taxation department and its missionaries to exercise their powers according to law, protecting taxpayers and other taxation privies legal rights and interests. In view of its final intention, it is a system in which the superior taxation organizations supervise the administrative illegitimacies and administrative inappropriate of junior taxation organizations; and also, it is a relieving policy offered by the national administrative office to taxpayers and privies about the right of petition and supervision according to the constitution. Taxation administrative reconsideration system has three important functions: relief, supervise and efficiency. Our national taxation administrative reconsideration system experienced several developments period from old China to new China. On April 29,1999,the National Administrative Law of P.R.C was passed on the ninth session of the ninth conference of Standing Committee of the National People Congress and came into force from October 1 of 1999. It marks that our legal system of administrative reconsideration has been further improved and entered a new developing phase. Since the People's Republic of China built, especially, after 1980', our national taxation administrative reconsideration system gained tremendous development, obtained immense achievements. The most important events are extending extension of taxation administrative reconsideration, nonfigurative official behavior began to be supervised, some taxation nonfigurative official behavior became the object of reconsideration, the reconsideration department's rank had be perfected, the taxation administrative reconsideration's evidence system built, perfected the taxation administrative reconsideration's law liability, etc.At the same time, we have found a few of deficiencies. In the legislation, beforehand supervise and afterwards supervise confused, correlative department's responsibility is ambiguously, correlative law and statute link up badly, administrative reconsideration law only suitable for the stipulates about solving administrative dispute of citizens and legal persons as concrete official behavior, the principle of open is not really, exclude the inner administrative behavior from accept and hear a case extension, the administration targets consign deputy forbad, lacking of idiographic prescribe to what method to deal with nonfigurative official behavior, the stipulate of disobeying the concrete official behavior to the taxation office have made who have canceled is not overall, proposer and third party if endow with applying execute right and so on have many problems, starve for amending law and statute to solve. In the practice, the functions of taxation administrative reconsideration have be not exert entirely, the organ of taxation administrative reconsideration is not unitive and absolute, not only accomplish administrative reconsideration justly, but also simplify the organs, administrative reconsideration can be not relieved while the civil servants' legal rights and interests, taxation administrative reconsideration only supervise partial nonfigurative official behavior, it is so disadvantageous to protecting the legal rights and interests of taxpayers and other privies, the law regulate of temporary rights protection is formal, lacking of the prescribe about lawyer deputize for administrative reconsideration, the social environments of taxation administrative reconsideration developing is not perfect, the supervising mechanism to administrative reconsideration is...