On The Improvement Of Taxation Administrative Remedy System Of Our Country

Taxation administrative remedy system is an important part of administrative remedy system of our country and it plays an important role in dealing with taxation according to laws and in administrative judicial procedure. But because there are a lot of practical problems and its inherent flaws are increasingly obvious, it is necessary to find the existing problems during implementation of administrative relief system and to provide some reasonable advice, which is the demand of enrichment and improvement of administrative remedy system of our country and also the objective requirement of assuring the taxpayer to enforce his rights sufficiently. I Present situation and defects of administrative remedy system of our country Administrative remedy system is an important law system in modern country and its forming and development have experienced a long history. Administrative remedy system of our country is applied to the objective require of commodity economy and democracy development and set up step by step. There are Administrative Litigation Law, Administrative Review Law, State Compensation Law, Taxation Levy and Management Law and Taxation Administrative Review Rules(trial implementation)in our country now and they together form the frame of administrative relief system of our country. The existing defects of actual taxation administrative remedy system presents itself more and more with the improvement of marketable economic development and democracy. Civic economic independence and democracy and strengthening of law sense will add the argument number between taxation organization and taxation administrative counterpart. The defects are: total number of taxation administrative cases is less and maintenance right sense of taxpayer is low; quality of taxation review is low and rate of losing a lawsuit in administrative litigation cases of taxation organization is high; infringe problems of abstract document are serious and which has caused a lot of taxation administrative cases. The reason lies in the defects of the system: first the forewent taxation prevents the relief channel of taxpayer; second prepositive mode of taxation administrative review deprives the party of choice and restricts party's litigious right; third the taxation administrative review is lack of independence which influences its authority; fourth there exists problems in abstract administrative behavior checkup and it causes too much taxation abstract documents of infringing upon taxpayers which destroys the unity of legal system and national and civic interest; fifth taxation review and taxation administrative litigation separates from each other which discounts advantage of two democratic systems; sixth there exists a lot of problems in taxation administrative compensation because of lack of special system which can not atone victim's loss and restrain illegal behavior of taxation organization effectively. II Borrowing ideas from foreign taxation administrative remedy system USA and Japan represent features of administrative remedy system modes of the US and British and the continentallaw families respectively. It helps us to borrow and absorb the beneficial experiences of foreign taxation administrative relief system through survey of their taxation administrative remedy system, therefore, our taxation administrative remedy system is to be improved. What is the most outstanding in Japanese taxation administrative remedy system is its "Judgment Office of Protesting State Tax "which is a special taxation review office subjected to State Tax Department and independent relatively. On one hand, the judgment office is subjected to State Tax Department and relates closely to taxation organization and most of its staff are taxation specialists; on the other hand, it is not an interior organization of any taxation organization and independent relatively in a superior place. So it can investigate, adjudicate and decide the cases of "check and application"in relatively neutral way. The Japanese taxation review is a particular and effective system to realize justice and equity, which is worthy of our study and reference. US system design concept is brilliant. Firstly it doesn't force taxpayers to choose administrative remedy in advance. Secondly it gives taxpayersadequate rights to choose on their own, which embodies the basic soul of democracy and develops democracy sufficiently. It prescribes many kinds of derivational measures on taxpayers'choice, which causes the national purpose of relief system to be realized under the strong derivational trend. USA has set up Special Taxation Department at the same time. On one hand, it expresses the national emphasis on taxpayer's rights, on the other hand, it is the demand of sophisticated taxation work. The specially set taxation department is important to improve the efficiency of taxation litigation and justice of hearing cases. III Some specific assumptions to improve our taxation administrative remedy system The important feature of legal taxation lies in its mature taxation remedy system which is able to secure the taxpayer'right. Based on the future and focused on the present, we should improve our taxation administrative remedy system in following ways: firstly improving taxation administrative review system. We shall abolish prescription of paying taxes in advance or provide corresponding guaranteed regulations. We shall dredge the channel to search relief for taxpayers in the mode of choosing review; we shall reform the taxation administrative review organization to continuously strengthen its independence and authority and set up longacting and systematic remedy mechanism to rectify illegal and improper specific administrative behavior. Secondly improving taxation administrative litigation system. We shall bring taxation abstract administrative behavior into administrative litigation and settle serious infringing phenomenon of actual abstract administrative behavior fundamentally. We further restrict executive power by use of jurisdiction to prevent administrative corruption; we shall set up taxation court to deal with taxation argument and tax-related cases specially in order to satisfy the special and technical demand of taxation cases; we shall try our best to set up litigation procedure of small amount to face more and more taxation cases and situation of lack of jurisdiction resources. Thirdly realizing effective connection between taxation administrative review and taxation administrative litigation. Taxation administrative review and taxation administrative litigation are two mutually independent, connected andmatched systems. We shall deal with their relationship correctly and realize the connection and coordination of accepted and heard cases, adjudication reference and accepted and heard cases'scope. Fourthly improving taxation administrative compensation system. We should suggest State Taxation General Department to settle operable taxation administrative compensation and recourse measures to force tax personnel to execute the law strictly and improve their ability. Firstly we shall work out compensation regulation of improper behavior of overtaxation and punishment to restrict taxation administrative behavior of law enforcement. We shall try to not only reduce the infringing behavior when executing the law to the greatest extent but secure the taxpayers'legal rights to the greatest extent. Secondly we shall work out specific regulations of taxation administrative recourse. Thirdly we suggest full compensation for infringing state organs and its compensation standard shouldn't be lower than civil compensation standard when modifying State Compensation Law. In addition, we suggest that the compensation listed by a unit be set as independent compensation funds and the compensation applicant can apply for it directly from the fund with compensation agreement, written decision or written judgment.