Research On Administrative Reconsideration System Of Taxation

With the expansion of the extent of modern state political and economic activities, and with the increase of financial need, tax revenue, as the main source of state finance, has been infiltrated into every area of social economy. However, it is true that sometimes the legal rights of administrative tax objects are infringed accompanying the expansion of public power. So it is very necessary to establish and perfect a rational, fair and effective relief system of tax administrative reconsideration to investigating and supervising the tax administrative activities, checking the illegal and improper administrative tax activities, protecting the legal rights of offeree in taxation administration, safeguarding and supervising tax organs to exercise their functions and powers according to laws. Tax revenue is the physical basis which the state relies for existence. The collection-payment relation is the basic relation between the state and individuals. Straightening out the relation to make tax administration objects pay taxes voluntarily and support tax organs to collect taxes, is the base for a country to increase cohesion and develop steadily. Otherwise, if the relation is not straightened out, it will result in the opposite between individuals and the state, and thus produce an impact on the stability and development of the state. The administrative reconsideration of taxation is an important way to settle tax disputes. A good administrative reconsideration system of taxation can not only provide conveniences for tax administration objects to ask for help, settle disputes fairly and promptly, and make social relations stable, but also improve the enforcement level of tax organs and the administrative ability according to law, and meanwhile, it is a good interactive process of publicizing tax law and improving citizens'consciousness of paying taxes according to laws. Starting with the perspective of protecting the rights of tax administration objects, aiming at establishing and perfecting the taxation administrative reconsideration with justice and efficiency, and based on the brief introduction to the related concepts and theories about the administrative reconsideration system of tax, this dissertation analyzes the systems in Germany, Japan, USA, and Taiwan, and it also discusses the current situation of taxation administrative reconsideration in P. R. China. Based on the current reality, the dissertation puts forward its suggestions to improve the current administrative reconsideration system of tax. The work is set out in the following four parts. Chapter 1: Brief introduction about administrative reconsideration of tax. It analyzes the concepts and characteristics of administrative reconsideration of tax, and its functions. It reviews the development of administrative reconsideration system of tax in our country. Taxation administrative reconsideration means an administrative judicial activity applied to legal administrative reconsideration tax organs by tax administration objects who don't submit to concrete administrative behaviors produced by tax organs, and judged by administrative reconsideration tax organs after investigating the legality and appropriateness of the original administrative behaviors. Taxation administrative reconsideration is different from the ordinary administrative tax activities. It has the following four characteristics: its disposing objects are tax disputes; its presupposition is that tax administration objects don't submit to the original concrete administrative behaviors produced by tax organs in administrative tax activities; it is in progress according to the application for reconsideration; the adjudications of administrative reconsideration cases use written adjudicating as principles. Administrative reconsideration of taxation is an important supervision system for self checking inside the tax system. It has the following functions: protecting the legal rights of tax administration objects; strengthening the supervision to tax organs to make them enforce according to laws; correcting the illegal administrative tax activities timely to improve working efficiency. In the 1980s, the basic principles of administrative reconsideration system of taxation were prescribed in several laws and regulations of our country, thus a comparatively perfect administrative reconsideration system of taxation was formed. The Regulations on Administrative Reconsideration of PRC published in 1990, the Law of PRC Concerning the Administration of Tax Collection issued in 1992, and Provisional Rules for Taxation Administrative Reconsideration executed in 2004, symbolized that our administrative reconsideration entered into a new historical era, and they provide direct law basis for taxation administrative reconsideration work and strengthened the perfection of the rights of tax administration objects.Chapter 2: Comparative study on administrative reconsideration system of taxation in other countries and areas. It examines the tax dissents investigating system in German, tax disagreement system in Japan, tax appeal system in USA and tax complaining system in Taiwan, and it comparative examines those different systems. Furthermore, it analyzes such issues as whether paying tax before the reconsideration, the judgment methods of different tax disputes, the setting of reconsideration organs, and the composition of reconsideration committee. Chapter 3: The current situation and existing problems of our administrative reconsideration system of taxation. The current situation of our taxation administrative reconsideration is: the total cases of reconsideration are less and the failures of applicants are more; the development of reconsideration is imbalanced. The existing problems are: the infringement of abstract administrative behaviors is becoming serious and causing lots of tax administration disputes, while it is difficult to apply for investigations; in taxation administrative reconsideration, the priority of paying tax blocks relief rights and results in different standards appear in practice while dealing with the non-tax-paying disputes related with tax payment; independence is lacked in reconsideration organs; the filtering function of reconsideration is low; taxation administrative reconsideration is out of joint with administrative tax lawsuits in linking modes and legal applications. Chapter 4: The improvement of administrative reconsideration system of taxation in our country. With reference to the related oversea systems'experience, and focusing on the existing problems of administrative reconsideration system of taxation in P.R.China, this dissertation provides the following contributions and suggestions on improving the administrative reconsideration system of taxation: enlarging the investigating extent of abstract administrative behaviors to enhance the operation of investigating application for abstract administrative tax behaviors and put all the abstract administrative tax behaviors into the investigating extent of taxation administrative reconsideration to investigate its legality and appropriateness thoroughly; abolishing the prescription of the priority of paying tax before taxation administrative reconsideration and legislatively improve the corresponding systems such as tax-paying assurance; tax revenuepreservation, right of replacement, right of withdrawal, avoiding exit etc. to reduce the risk of tax loss by the objects using the administrative relief rights; establishing the hearing procedure of taxation administrative reconsideration, prescribe the concrete conditions, procedures, etc. allow both pats to argue and question freely to give tax administration objects chances to know and take part in taxation administrative reconsideration activities, and supervise the whole process to make it open and fair; reconstructing the system of contesting a tax lawsuit of reconsideration choosing, to let the litigants choose relief approaches based on self interests, and urge tax organs to improve the procedure to attain the trust of taxpayers and other litigants; establishing administrative reconsideration organs independent from administrative organs, consider to set up series of taxation administrative reconsideration that are independent from administrative organs and leaded by the director general of State Administration of Taxation, besides choosing from state taxation departments, the personnel can be absorbed from experts out of tax organs or professional people in judicial organs with the exchanging way, the finial administrative explanations on tax law can be made by the unified administrative reconsideration tax organs; establishing the system linking with tax administrative litigation and enforce the reconsideration choosing modes to enhance the linking and coordination between taxation administrative reconsideration and tax administrative litigation from the basis of hearing.