The Discussion On Perfecting The Administrative Litigation System Of Tax Of Our Country

Managing the tax in accordance with the law as specifying in the field of tax revenue of general plan of running a country in accordance with the law, mean all tax collection and management activities must all go on according to the law of the tax revenue strictly, but citizen's right and national right are uneven, in front of the strong national executive power, such relative people of tax administration as the taxpayer ,etc. are in weak tendency status in the administrative management activity of the tax, in the management activity of the tax revenue, its legitimate rights and interests are often infringed . So, need legally offering a kind of system to relative people of tax administration and arranging, checking and balancing in order to realize to executive power of the tax revenue, safeguard the legitimate rights and interests of such relative people of tax administration as taxpayers ,etc.Tax administrative litigation is to arrange through a kind of system of solving the tax dispute of judicial way . It aims at ensuring the legitimate rights and interests of such tax parties as taxpayers ,etc, supervises the tax authority enforcing the law correctly. The tax administrative litigation of our country is with " Administrative Procedure Law of the People's Republic of China " Issuing and implementation and setting up , developing formally with " Management Act for Tax Collection of the People's Republic of China ". But some questions exist in practice in the tax administrative litigation of our country, especially after joining WTO, in order to fully utilize every advantage and right that WTO offers , fulfil every obligation to promise of" entry to WTO ", believing in in an all-round way by gaining all member state, our country must carries on the reform and perfect to the administrative litigation system of the tax This text has done tax administrative litigation with the analysis on practice in theory , to the question that exist in the administrative litigation of tax of our country at present, American tax administrative litigation experience of using foreign countries for reference, have proposed improving and perfecting several suggestions of administrative litigation of tax of our country.The full text divides into four chapters altogether. Chapter one analysed severaltheories of administrative litigation of tax of our country, concept characteristic , the definition of principle , scope of accepting cases and relation with tax administrative reconsideration of including tax administrative litigation ,etc; Introduce foreign countries' and U.S.A.'s tax overview of administrative litigation and to of our country tax reference meaning of administrative litigation; Chapter three analyse the problem and countermeasure faced in administrative litigation of tax of our country after the accession to the WTO; Chapter four proceed from our country's reality , face the tendency that after joining WTO , use foreign legislative experience for reference, have proposed improving and perfecting several suggestions of administrative litigation of tax of our country.