Analysis And Research On Legal Issues About Taxation Administrative Contract

Recent research on the administration contract law system is new for administration law. But in the realm of taxation administration, we are short of related investigation, far behind the request of our work. Take the examples, the issue about taxation administrative contract on theoretical side and practical side, the classified definition, the basis of standard, the character and the function, the adjustment and almsgiving, etc. The aim of my text is drawing lessons from the theory of foreign tax-law, the foundation of theories, law practice. From kinds of administration contract, making use of induction, comparison and demonstration, attempt to duct it into taxation administration. In the abstract, answer the questions on definition, foundation, nature, function and genre, etc. At one time, offer some beneficial idea and advice in regulation and redress system in taxation administration contract. This text is divided into five parts. The first part deduces, defines and analyzes the circumscription and category with taxation administration contract. Taxation administrative contract is an administration compulsory protective agreement negotiate mutually between revenue, citizens, legal person and other organizations in the rules of law, as to implement the administration management working talent, realizing taxation administration management target. Its innate core regards taxation office as the summation of occurrence, change or exterminates the revenue from taxation law. The form is the standard of the taxation administration contract, the substantial standard of the taxation administrative contract is the summation of occurrence, change or exterminates the revenue from tax law. According to the differences of contract contents, the taxation administrative contract is primarily divided into taxation administration enforceable contract, consignable contract, assistant contract (include in association with enforce the law contract, voluntarily help contract) and taxation dispute reconcilement contract. Penman compared the contacts and differences of types of contracts in law character, enumerated the important manifestations of various contracts. The second part expounded the theoretical foundation of taxation administrative contract in law. First, the innate character of tax law connection that writer put forward is part of the core in the whole tax law, discussed contractual spirit as hypostasis of tax law relation from four levels. Accordingly, pointed out the contractual spirit are the heart of taxation administrative contract and the base of tax law. Then, the writer analyzed the economic foundation of taxation administration contract. Marketing economy is the foundation of the administration law (include the tax administration law), as well as the foundation of contract, also composed the basic association. The stable basis was established by two sides, one is the certain footing between government and corporation, and another is the connotation of economic democracy and administrative democracy, both of which give birth to taxation administrative contract. Again, the writer analyzed the relation of the democracy and the contractual principle, the variety of the country function and the development of the contractual principle, pointed out democracy and democratic administration are political basis for procreating taxation administrative contract from two aspects: democracy and national function. Finally, the writer points out, the progress of law changing that regarding controlling the taxation administrative power as the core, along with the fact of taxation administrative operation, are the law basis and realistic basis of taxation administrative contract. The third part analyzed the characters and functions of taxation administrative contract. One of the characters of the taxation administrative contract is that acceptability; it is an embodiment of contractual spirit in tax law relation, it is the basic characteristic to know from revenue unilateral administrative behavior. The se...