Research Into Perfecting The Tax Administrative Hearing System In Our Country

This text is on the basis of the basic theories of the hearing system, analyzing the problems in tax administrative hearing , put forward the idea and measure that perfecting tax administrative hearing, expect it can be beneficial to the practice and theory of administrative hearing of our country. The full text divides into three chapters.Chapters 1, summarize the administrative hearing and tax administrative hearing. This chapter divides into three parts. First of all, summarize the concepts of the hearing and administrative hearing. The meaning of hearing is to listen to the party's suggestion, especially before making the decision unfavorable to the party, in order to reflect just. According to different standards, there are the five classifications: (1) the broadest hearing, broad hearing, narrow hearing (2) Legislative hearing, judicial hearing, administrative hearing; (3) Formal hearing, informality hearing; (4) Hearing in advance, hearing after the event, combinative hearing; (5) hearing in the abstract administrative behavior, hearing in the concrete administrative behavior. The administrative hearing includes administrative legislative hearing, administrative law enforcement hearing, and administrative judicial hearing. We should consider three factors in confirming the scope of administrative hearing. The system of administrative hearing contains the principle of publicity and the principle of equity etc. Secondly, analyzed the value, nature and function of administrative hearing. The essence value of the hearing procedure is just; its kernel is listens to opinions. It is a kind of legal right of the party's. Thirdly, define the concept of tax administrative hearing. I think, the tax administrative hearing contains tax administrative law enforcement hearing and tax administrative legislative hearing, tax administrative law enforcement hearing contains tax administrative condemnatory hearing and tax administrative permissive hearing, tax administrative condemnatory hearing is the hearing in advance, it doesn't have the characteristic of selectivity. Tax administrative legislative hearing happened when the State Tax Bureau want to making the rule refers to the tax subject, it has the characteristics of abstractive, statutory Chapter 2,explain development of tax administrative hearing of our country and current situation .As the key system of law of the administrative procedure, the system of administrative hearing has been improved in abroad .The system has improved in these ten years, but it has problems too. First of all, although some law contains the principle of hearing, but the scope of it is too narrow. Secondly, the practice of the system of hearing is not enough. Thirdly, because the scope of it is too narrow, so we must confirm the scope of tax administrative legislative hearing.Chapter 3, mainly explains the idea of perfecting tax administrative hearing of our country. I think, the administrative hearing is in central status in the important tax administrative procedure, on the basis of existing tax administrative penalty hearing, perfect the tax administrative hearing system of our country has great realistic meanings in constructing the tax administrative hearing system, it contains tax administrative legislative hearing and tax administrative law enforcement hearing .in this situation, we should adopt recently, middle and the long-dated goal to perfect the tax administrative hearing system of our country progressively : confirm the scope of the tax administrative penalty hearing as soon as possible recently; Standardize the tax administrative licensing hearing as soon as possible in 2 years ;construct a perfect tax administrative legislative hearing system in 5 years. First of all, I think, we should confirm the scope of tax administrative hearing .at the same time we must confirm what is large amount. Secondly, perfect the tax administrative licensing hearing. On the foundation of experience in tax administrative penalty hearing, expand the scope of tax admi...