Perfecting Administrative Reconsideration System On Taxation Of Our Country

Taxation administrative reconsideration system is a kind of administrative judicial system, which is established inside taxing authority, aiming at solving taxing dispute. It has three functions. The first is protecting taxpayer's legal rights;and the second is supervising the administrative activities of the tax enforcement, especially supervising the tax collection and tax enforcement to assure tax authority to enforce legally;The third is lightening the burden on litigation for law court. However, in the practice, the national taxation administrative reconsideration system cannot realize these functions and there exist some problems such as that the reconsideration case is few and that the quality of reconsideration is low. The reason is viewed in various ways:The priority of paying tax blocks relief rights and the choose rights about relief rights;Lacks specific and operative rules;The inefficiency of taxation administrative reconsideration and independence of reconsideration organs are not helpful for reconsidering fairly and simplifying organs; The simplification of the way of reconsideration; the weakness of reconsideration and the low quality of reconsideration organs influence the fairness and authoritativeness; The discrepancy between taxation administrative reconsideration and taxation administrative litigation influence the reconsideration on functioning properly.It is the defect of taxation administrative reconsideration system that influencing the process of exercising the rule of law and weakening the protection of the rights of taxpayers. It's very important to developing national taxation administrative reconsideration system: We should establish specialized reconsideration organs to enhance independence of taxation administrative reconsideration; Include most abstract administrative behavior into reconsideration application; Cancel the priority of paying tax system in consideration to protect taxpayers right; Establish a series concrete trial system including hearing testimony system; Establish selection system about specialist of taxation administrative reconsideration and intensify coordination between taxation administrative reconsideration and taxation administrative litigation. Besides, We should improve the politic economic and law environment to promote the reform of politic system further, perfect socialist democracy and legal system, deepen economic system reform, cultivate people's consciousness of right and law. We also should strengthen related system construction and establish taxation administrative reconsideration open system as to strengthen administrative and low supervision. The paper still introduced the taxation administrative reconsideration in the United States, Japan and Taiwan region in order to draw on experience to perfect our national taxation administrative reconsideration system.