Study On Tax Administrative Relief System

Discussion on the legitimacy of tax from civilized countries has never stopped in the first place, to the development of modern, most scholars agree with the various constitutional rights of citizens is a prerequisite for its tax obligations, based on this, protection and relief to taxpayers'rights began to be widespread concern, becoming an integral important part of the tax system. State practice shows that in the West, strengthening the protection of taxpayer rights, not only the natural product of the market economy and social development to a certain stage, and it is the objective of improving the efficiency of tax collection and management requirements. Tax relief system development in China's tax legal system as a whole, as well as administrative remedies play a very important role in the legal system. Throughout the system of tax relief, tax administrative reconsideration and administrative litigation taxation is the most important are the two most important remedies. In China Although is while has tax administrative reconsideration and tax administrative litigation this two species system, but and many relief system system comparison developed of national phase comparison,, this two species system is not rendering a both of situation, regardless of is in legal level also is practice area, tax administrative reconsideration of various special provisions are makes tax administrative litigation of jurisdiction range was has is large of limit, this while also from is large degree Shang limit has entire tax relief system of development. In 2010, although the promulgation and implementation of the tax administrative reconsideration rules resolve some contradictions, but the mediation system of administrative review, reconsideration of tax front, taxes and payment of bail issues remain of concern and further study. In response, the matured experience of other countries where there are many lessons, independent tax administrative reconsideration institutions, tax system of administrative courts, the right to refund to the taxpayer protection and perfection of compensation system for tax administration are on the perfection of tax administrative relief system played an important role.