Pefecting The Taxation Administrative Reconsideration System

Facility and effective are the characteristics of the taxation administrative reconsideration system. But it has not achieved the legislative original intention sufficiently in practice at present. The number of cases of taxaion administrative reconsideration is very small all over the country. The reviews are of poor quality. In lawsuit, the rate of lose lawsuits of the taxation administrative reconsideration organs is very high. There are some problems existed in the taxation administrative reconsideration system, which need to be pefected.This paper consists of four chapters: Chapter 1 introduces the basic theory of the taxation administrative reconsideration system, including the concept of the taxation administrative reconsideration, the legal basis for taxation administrative reconsideration, the principle of the taxation administrative reconsideration, the leading features of the taxation administrative reconsideration, and the effect of the taxation administrative reconsideration. Chapter 2 detailed analyses a few of issues exist in the taxation administrative reconsideration system of our country, including the irrationality of the pre-requisition of taxation administrative reconsideration and tax paying obligation, the lack of neutrality of the taxation administrative reconsideration organs, the lack of transparency of the process of the taxation administrative reconsideration, the discommodious for the applicant for the domination of the taxation administrative reconsideration, and the irrationality of the limits to the checkup of abstract administrative acts.Many advices are put forward to prefect the taxation administrative reconsideration system in chapter 3: canceling the pre-requisition of taxation administrative reconsideration and tax paying obligation, setting up the taxation administrative hearing procedure, participating in the process of review through the Internet for the applicant, and changing the ranges and conditions of reconsideration of abstract administrative acts.Aim at the cance(?) of the pre-requisition of taxation administrative reconsideration and tax paying obligation, a few of countermeasures are put forward in chapter 4: setting up the taxation court, and statistic correlation data for checking for the achievement of the taxation administrative reconsideration organs and its leaders. If reconsideration works bring conviction to the taxpayer, withholding agent or tax payment guarantor, he will select this economical simple manner naturally.