A Study On Taxation ADR Mechanism

The taxation ADR mechanism is the overall name of all the non-official taxation dispute resolutions,meanwhile it manifests the multiple dispute resolutions directed by modern rule of law notion. At present, with the improvement of taxpayers'consciousness of rights,the tax disputes are on the trend of increasing, which led to the consideration of how to solve various tax disputes efficiently in the practical field and theoretical field of tax law. Nevertheless,the researchers are focusing on the traditional taxation dispute resolutions including tax administrative reconsideration and tax administrative litigation, while they didn't pay enough attention to ADR such as mediation, compromise, and arbitration(including compromise, mediation in taxation administrative reconsideration and tax administrative litigation) etc,especially,the researchers rarely studied taxation ADR mechanism from the aspect of tax law. All these have led to the situation of the solutions such as compromise,mediation lacking of reliable theoretical foundation,as well as the conservatism and hysteresis in legislation,on the basis of which, the author found it necessary to deepen the research on taxation ADR mechanism.This paper can be divided into five parts according to the basic clue that is"what,why,how",chapter 1 and chapter 2 mainly refers to"what",this part introduces the conception,the legal feature and the traditional solutions of taxation disputes,and concentrates on the introduction of problems that exist in the tax administrative reconsideration and the tax administrative litigation,and makes general introduction of ADR mechanism from the aspects of conception,feature,stereotype etc. Based on these,the conception of taxation ADR is brought about,and its legal feature,stereotype,and application range are introduced. Chapter 3 and chapter 4 mainly focus on"why",in this part,I make intensive study from the two points of practical feasibility and jurisprudence legality associated with the rule of law principle, the tax statutory principle, lawful administration principle from the area of constitution,tax law,administrative law. Meanwhile,I introduce the background of taxation ADR in America,Britain,and France,among which,there is also compliment on the merits. On the analysis of all these above,we can draw a conclusion that there are profound law and precedence basis of taxation ADR application,and its available advantages are confirmed by the practice of tax dispute resolutions in many countries. Chapter 5 mainly deals with"how", through introduction of taxation ADR in home and abroad,I make reconsideration on the problems and barriers in the formation and development of taxation ADR in our country,and propose my own idea and advice on how to establish and improve taxation ADR.This thesis'creative points are as follows: based on the analysis of traditional ADR,first,it introduces it into the area of tax dispute resolution; second,it poses the conception of taxation ADR; then,it makes further analysis and demonstration on the feasibility and legality in practical taxation disputes,with the encouragement of the application of taxation ADR such as compromise,mediation and arbitration in taxation disputes; finally,it tries to establish a comprehensive taxation dispute resolution system which is dominant by taxation administrative reconsideration and taxation administrative litigation,and subsidiary by taxation ADR.