Research On The Taxation Administrative Review Problems Of Our Country

Taxation administrative review indicates that when taxation administration relevant people such as tax payers, withhold agents, revenue guarantors do not agree with the taxation authorities and their staff for the specific administration actions, they apply to the taxation administration review authorities for review. It is a quasi-judicial activity that taxation administrative review authorities validate the legitimacy and appropriateness of original specific administrative actions . Taxation administrative review system is not only an administrative relief system but also an important self-corrective monitoring system within the internal taxation system for. In the sense of the procedure it plays a significant role in improving taxation administrative efficiency, minimizing and lessening the occurence of taxation administrative lawsuit cases and promoting administration of tax by law. With the deepening of the administration of tax by law and the legal awareness of the taxation administrative relevant people, in the current taxation administrative review system itself and practice, a series of problems have been exposed.Aiming at these problems, this article tries to do a rough and sallow research to further perfect taxation administrative review based on the local taxation legal system of our country. This article is composed of three parts.I. The existing problems of the taxation administrative review of our countryThis article states the existing problems of the taxation administrative review from the system layer and practice layer, two aspects of the taxation administrative review of our country, respectively.At the system level, the taxation administration review of our country has 7 problems: First,"prohibit no benefit change principal" of our country is not complete, since "no benefit change" is limited tthe scope of the review request of the administrative review applicant, which restricts the initiative of the taxation administrative relevant people to relieve their rights through review; Second, the taxation administrative review system of our country has close the door to the abstract administrative actions with repeated applicability which is not conducive tp the taxation administrative relevant people to fully exercise the relief rights; Third, as for the review application for resolving disputes involing tax, the method that the applicant is required to pay the tax or provide a security first before review does not meet with the requirements of modern civilization, democracy and the rule of law; Fourth, the scope of the administrative review applicants, and the third party is comparatively narrow with high threhold which does not meet with the development tendency of democracy and law controlled society, and also is not conducive to protect human rights; Fifth, the single written trial mode is not conducive to the taxation administrative relevant people to fully exert their rights of debates; Sixth, the review organizations setted up according to "the jurisdiction of every model" disobeys the principal of "one cannot judge his own behavior", and lack in neutrality and impartiality; Seventh,as for the mode of "inevitable review" before lawsuit for the disputes related to tax limit the administrative relief right of the party.In practice, there are two problems existing in the taxation administrative review of our country: First, the setups of the organizations are not scientific and the qualities of the review staff are uneve which lead to the low quality of the review cases; Second, in review practice, it is hard to contain the phenomenon of abusing of power of the taxation authorities that violates the legal rights and interests of the country and the taxation administrative relevant people and also damages the legal system.II. Analysis of taxation administrative review system of our country and the problems in practiceFrom analysing the found problems, mentioned above, this article states the reasons for the problems existing in the taxation administrative review system and practice of our country from three aspects. First, the understanding of the taxation authorities and taxation administrative relevant person about the nature of taxation administrative review is comparatively fuzzy,which lead to the taxation administrative relevant person "not willing to" review and the taxation authorities ignore the legitimate rights and interests of the parties; Second, influenced by the administrative management mode in legislation, the administrative review system has strong "administrative" color which leads to the fact that the citizen's right of relief is restricted congenitally; Third,authorized legislation leads to the "sector-based" system which is difficult to protect the relative party's legitimate rights and interests.III. The ideas and reasons for improving the taxation administrative review of our countryaccording to the existing problems in the taxation administrative review of our country and the analysis of the causes, this article advocates to bring up the ideas and reasons to perfect the taxation administrative review of our country from three aspects.First, update legislation and law enforcement philosophy, and enhance "the taxpayer s' rights -based" sense, and look for the balance point when pursuing of the value of justice and efficiency. For a long period, the administrative legislation of our country is influenced by the philosophy of "Management Theory" and "National Interest Theory" . The thought of "authorities being more important than citizens" in the administrative law enforcement leads to all kinds of actions that the rights of the taxpayers are ignored,occur often in the legislation and law enforcement of taxation administrative review of our country , we should implement the philosophy of "taxpayers' rightsbased" in order to effectively protect legal rights and interests of taxpayers. In the value orientation of the taxation administrative review we should combine fair with efficiency to do the double orientation, and look for dynamic equilibrium in practice to coordinate the two parties. In different layers and different periods of taxation administrative review, when protections of all kinds of rightsare alternative, the degree of importance for justice and efficiency is ever-changing, sothe value goal of taxation administrative review of our country is to effectively the dynamic balance between the justice and efficiency.Second, taking the protection of lowest justice as goal, we should reform the basic system of the taxation administrative review system of our country from 7 aspects. First, establish completed "prohibit no interest change principal" in order to restrict the power of change of review authorities; Second, set up opening systemof abstract taxation administrative actions, and put the regulations related to tax into the scope of applications for investigation and allow the alone application for investigating abstract taxation administrative actions ;Third, abolish the regulations on the review application related to tax of "paying tax first or providing relevant security",and add the selective objection investigation system in order to facilitate the parties by full exercising administrative relief power; Fourth, lower the threshold of review and the third people's applications for review and promote the establishment of the public review system; Fifth, perfect the court rules of taxation administrative review cases,and let the parties fully exert debating rights in order to ensure the high quality, high efficiency and justices of the taxation administrative review; Sixth, set up review committee in the "governing piece by piece" mode,and reform the current taxation administrative review organizations,in order to realize the justice in the taxation administrative review cases; Seventh, reconstruct the bridging system between taxation administrative review and lawsuit, and the real foundation for eternal lives of administrative lawsuit and administrative review lies on justice. This article thinks that if we would not change the "govern piece by piece" mode of the current review, pre-review should be used in handling disputes of tax pament, in addition ,it should be also applied to tax administrative penlty. If our country would set up the review mode of " governing piece by piece", and reform the Taxation Administration Review Committee according to the ideas the author has, the author suggests tthe "must through review" modeshould be adopted.Third, raise the professional qualifications of the taxation administrative review staff, and perfect legal responsibility relief system. Aiming at the problems of taxation administrative review of our country in practice at present, such as the different qualifications of review staff and the abuse of power, besides the methods, mentioned above, of updating the law enforcement philosophy, and setting up the consciousness of "taxpayers' right-based", and ensuring the minimum justice, we should raise the qualifications of the taxation administrative review staff in many ways, and further perfect the system of responsibility for faulty law enforcement, and strengthen monitoring in order to maximize the protection of taxation administrative relevant persons' legal rights and interests.