Theories Of The Tax Administrative Reconsideration System

Tax Administrative Reconsideration Law legal system resolve a tax dispute an important way, it is for the taxpayer by the tax authority in the lawful rights and interests infringed provided a legal means of relief. A majority of state revenue from taxes, tax has become the backbone of all state finance. In a certain sense, the tax has become an important source of income for each country. Then the tax revenue as the country's main source of income, "every citizen to pay his own property, to ensure that the remainder of his property, safety or happiness in the enjoyment of the property." "The government's right to tax is the obligation to provide public goods with the relative said, the people's tax liability is their right to enjoy public goods is relatively known." Therefore, the state has the responsibility to protect the legitimate rights and interests of taxpayers, when taxpayers have been infringed upon the legitimate rights and interests of the State obligation to provide reasonable relief means as much as possible.Therefore, the tax law system is based on the Administrative Review Law to protect the legitimate rights and interests of taxpayers, supervision and behavior of the tax authorities for the purpose of tax administration. Taxation Administrative Review by the expression mechanism, the interests of coordination mechanisms, conflict mediation mechanisms and other aspects of the composition of the tax practice in place to address the tax administrative disputes, the acceleration of socialist rule of law and building a harmonious society can not be ignored. Administrative review through the play in resolving the important role of administrative disputes, to facilitate the administration to resolve disputes at the grassroots level, to resolve the initial stage in the conflict, and resolve the administrative system, to prevent the expansion and intensification of administrative disputes, help further relations between the party and the government and the relationship between the people, thus promoting social harmony. However, because our current tax system of administrative review legislation and practice in the presence of many problems, so need to be improved. This article first briefly outlines the tax administrative review our history and current status of the system, then a detailed analysis of the legal system and the reasons for the problems, by borrowing the more mature tax system of administrative review, and further proposes to amend and improve the proposal. Moreover, this article intends to leverage on the existing tax system of administrative review of a number of issues raised on the tax administrative review system, in-depth study to find more and better improve the way the tax system of administrative review. Article consists of five parts.Due to the influence of traditional Chinese legal culture, the domestic administrative review of the tax has been relatively slow and weak. In recent years, though related academic administrative review of tax deficiencies and improve the subject wrote several books and papers, but I think these discussions are still many imperfections, omissions and even to avoid'a number of important issues, or just do not see standard questions, plus the tax administrative review in recent years, there has been new changes in practice, so the subject is further discussed the value and significance. This article first discusses the tax administrative review system, the basic theory, and then a brief overview of the tax administrative review system in our history and current status, then a detailed analysis of the legal system, problems and their causes, by referring to foreign tax administrative review mature system, and further proposes to amend and improve the proposal. Moreover, this article intends to leverage on the existing tax system of administrative review of a number of issues raised on the tax administrative review system, in-depth study to find more and better improve the way the tax system of administrative review.The first part discusses three main aspects of the tax system, the basic theory of administrative reconsideration and the concept of administrative reconsideration. Tax Administrative Reconsideration refers to the taxpayer that the tax authorities and other parties to the specific administrative acts infringe upon their legitimate rights and interests, in accordance with legal procedures for administrative reconsideration to the tax authorities to apply the tax authorities for administrative reconsideration according to law by the application of the tax legality of specific administrative acts and appropriate to conduct a review, an administrative ruling of the judicial activities. Tax Administrative Reconsideration relative to tax administration to exercise its administrative remedies as legal means gold is a product of the development of modern democratic politics.Second, discusses characteristics of the system of the tax administrative review. Tax Administrative Reconsideration of the features are:the parties are specific to a tax dispute to deal with objects, quasi-judicial and so on.Third, talk about the principle of tax administrative reconsideration. Tax Administrative Reconsideration of the principle means that the Inland Revenue through the whole process of administrative reconsideration, reconsideration of the tax administration activities, and universal guiding significance for the parties to participate in the tax administrative review must follow the basic criteria.The second part is about the emergence and development of the administrative review process.The third part discusses the administrative review from our tax legislation both level and practical level of administrative review were set out our tax problems.Part IV focuses on the Japanese tax system, not satisfied with the complaint,.the U.S. tax appeal system and the German tax objection to censorship. And on this basis, discuss the improvement of the tax system of administrative review referential significance of the three countries.Part V of the system of administrative review against our tax problems, tax in developed countries in the reference system of administrative review, based on legislation and practice from both a complete set of administrative review of China's tax regime. Tax Administrative Reconsideration of China's administrative review system, an important part, not only to protect taxpayers, taxes and other tax guarantor of the legitimate rights and interests of the parties, but also for protection and supervision of tax authorities exercised their powers according to law, promote legal parking taxes, increase work efficiency, strengthening of tax cadre ranks, and close-being of Namibian relations and safeguard social stability, has significance. Strengthen the tax system of administrative review, and improve the tax system of administrative review relevant laws, regulations, particularly on the procedural details must be provided, such as the development of "Tax Administrative Reconsideration consideration of the rules" and so on, is a matter of the tax system of administrative review can play a should be the role of important measures. So that the tax dispute in the bud, or the initial state is resolved, and thus the greatest degree of play to the advantages of the tax system of administrative review to reduce administrative relief costs and avoid other administrative authorities or judicial authorities to intervene unnecessarily in order to maintain the lowest cost taxpayers rights.Discuss from the legislative level at first. First, as soon as possible make out "Tax Administrative Reconsideration consideration of the rules." Tax Administrative Reconsideration Procedure Law should be detailed in Tax Administrative Reconsideration Committee composed of staff, to avoid issues, consider the rules, the parties read the files, as well as the reasons, and so the system in order to ensure the tax administrative review procedures in accordance with the normal operation of the legal default to achieve tax the reconsideration decision, the fairness and legitimacy. Second, the abolition of the tax administrative review provisions of pre-tax liability. Deprivation of the rights of taxpayers to apply for tax review to protect the state taxes, tax administration reconsideration does not meet legislative intent. Third, to expand the scope of the tax administrative review. From Western countries, the administrative review system in the evolution of history, scope of administrative reconsideration are a growing trend. Therefore, our system of administrative review and will also conform to this historical trend, with the accelerated pace of China's rule of law, but expanding. Fourth, the establishment of the tax administrative review authority's independence. Fifth, the establishment of the tax administrative review hearings.In practice, first, to enhance the rights of the tax relative concept. Through the proper legal channels to safeguard their own legitimate rights and interests of the taxpayers is to strengthen the rule of law awareness, civic awareness and legal awareness of the process, rule of law in China's democratic development goals and direction. Second, the addition of the tax administrative review of the monitoring mechanism. Have the power then they should have controls to prevent the abuse of power should be to strengthen the power constraints. Tax administration relative to the tax authorities were not satisfied with the administrative acts that the tax authorities of tax administration acts against their legitimate rights and interests, so to tax the administrative reconsideration organ for administrative reconsideration filed tax, which is the right of taxpayers to exercise a form of legal relief. Third, the training of specialized tax law professionals. The tax administrative review authority must have a group who are proficient in their knowledge of the tax are familiar with relevant laws and administrative review of the tax practice expertise, so as to ensure that the work of administrative reconsideration keep pace with the Inland Revenue tax review pace of development. Fourth, establish and improve the participation of lawyers in the tax administrative review system. Lawyers versed in the law, familiar with review procedures, and to enjoy more extensive than the rights of an agent, more adept at identifying illegal administrative acts or irregularities. Administrative Reconsideration Law" contains no express provision taxpayer may appoint a lawyer to participate in the tax administrative review process, so lawyers can not find a review of tax administration agency the necessary legal basis. In fact, according to agency lawyers can review the tax administration has a very large significance:first, the tax counsel of administrative review, the legitimate rights and interests of the taxpayers can be better and more legal protection. One is that lawyers familiar with legal knowledge, ability to control the law and strong, to know by what lawful means to seek relief; Second, the law gives lawyers more extensive rights, such as the right to investigate and obtain evidence, counsel through the exercise of these general agents people do not have the right to be able to better compete with the power of tax authorities. Second, the tax counsel more effective form of administrative reconsideration organ for reconsideration justice for the tax constraints. Therefore, China should in future improve the administrative review legislation counsel provisions of the tax administrative review, and to institutionalize routine.Therefore, in a relatively imperfect system of taxation administrative review cases, the rule of law, assisted by lawyers in this country an important participant in the power of taxation can be more easily achieved the fairness of the administrative reconsideration.