Study On Taxation Remedy Legal System

In modern taxation countries, more and more attention is paid to the protection of taxpayers'legal rights. Developed countries not only emphasize taxpayers'tax liabilities, but also attach great importance to taxpayers'rights during the process of tax collection. For ages, our country stress much more attention to the taxpayers'liabilities, neglecting the protection and remedy of taxpayers'rights. During the relationship of tax collection and contribution, taxpayers are on a low class status. The rights of taxpayers are liable to be infringed because of the defects and infelicitous circumstances in tax legislation and law enforcement."No remedy, no right."An effective remedy legal system is needed to safeguard taxpayers'rights, compensate for their loss. Therefore, it is of great importance to construct a perfect and operable taxation remedy legal system.At present in our country, related papers are more focused on the rights and protection of taxpayers, but less on the taxation remedy legal system. Research on the theoretical foundation of the system is not profound enough, and foreign reference is not comprehensive. Research on improving existing legislation and practice is not systematic. The current level of legislation, law enforcement and justice of China's taxation remedy legal system has a wide gap fall behind the developed countries. It is necessary to conduct a comprehensive correction and systematic improvement in order to truly safeguard the interests of taxpayers. Therefore, this issue has prominent theoretical value and practical significance. The author develop the writing by the following sequence: Firstly, introduce the basic concepts of taxation remedy legal system, including the general principles, objectives, content and significance. Secondly, analyze the theoretical basis, including the basis of jurisprudence, constitutional basis, basis of administrative law and basis of tax law. Thirdly, introduce China's current tax remedy system, from the aspects of tax administrative reconsideration, tax administrative litigation and tax administrative compensation. Than review the existing defects of the three systems in the legislation and practice. Finally, propose improvement proposals for China's taxation remedy legal system following the introduction of foreign countries'experience on legislation, law enforcement and justice in this area.Following the outline, the following research techniques are utilized in this thesis: First is induction and deduction method. From an observation on the defects in the practice of tax administrative reconsideration, tax administrative litigation, tax administrative compensation, summarize the problems of taxation remedy legal system. Second is comparison analysis method. The theory and experience of foreign counties are borrowed by observing their taxation remedy legal systems. Third is standardized analysis method. Defects and shortcomings are sorted out through analysis of China's taxation remedy legal system, based on which amending ideas are proposed.The innovation of this thesis is to illuminate a profound theoretical basis to make the basis more solid and comprehensive, including the basis of jurisprudence, basis of constitutional law, basis of administrative law and basis of tax law. Furthermore, a foreign mechanism which called alternative dispute resolution (ADR) is introduced, which can be used in our country's taxation remedy legal system to improve the taxation dispute resolution mechanism. Of course, this thesis has some shortcomings. The concept of the taxpayer is not adequately demonstrated, in addition, the introduction of foreign taxation remedy legal systems is a bit thin.