On The Improvement Of Taxation Remedy System Of Our Country

Based on the analysis on the current situation of the tax relieve system in our country,the author has brought up the relevant measures for perfecting the tax relieve system, tries to make the whole society strengthen in the protection consciousness on society rights through the discussions on theory and practice and make the protection on the rights of the taxpayers further carried out.This article is divided into three chapters.The first chapter clarified the summarizing on tax relieve system totally in three sections. The first section is the concept and the meaning of tax relieve system. As one kind of violation legal norms, tax law must be regulated by tax relieve system,otherwise it is very easy to create the abuse of rights. As a vulnerable group,the taxpayers and their legal rights are very hard to be ensured.The author points out in the article that perfecting the tax relieve system is the need for effectively solving the disputes related with taxation. The need of ensuring the legal taxation rights is the need for maintaining the ordinary revenue order and the need for exerting the ensuring function of the order to the entities. Building up and perfecting tax relieve system has far-reaching meaning. The second section is the analysis on the principals and values of the tax relieve system. The tax relieve system must follow that where there are rights there must be relief, validity, efficiency, universality, superiority relief within administration and principals. The author pointed out that the starting point of taxation relieve system should be the equity on the position of both parties of collecting and paying. Regulations should focus on the main tax authority, should reach the main tax revenue as a whole and the rights of the principal balance and should have the best quality of procedural justice. The third section simply introduced the current situation, the development evolution of the tax relieve system of our country and the major route of the tax relieve of our country. Including tax administration review, tax administration lawsuit and tax administration compensation three major routes,introduced from definition, characteristics and specific realizing forms.The second chapter is the analysis on the defects of the current tax relieve of our country, summing up problems from three aspects and stating in three sections. The first section pointed out that the recognition degree for the rights of taxpayers in taxation domain is not enough. The problems Exist in three aspects: the first is that the accredit legislation for taxation is not criterion and the technique of legislation needs to be raised; the second is that the administration consciousness of part of the tax authorities and taxation staff are deficiency; the third is that the right concept of the taxpayers are different and the consciousness of right maintaining is errand. The second section, mainly introduces that the construction on the current taxation relieve system needs to be strengthened. In the system, there are still shortcomings that need to be improved. Specially pointed out in the aspect of tax administration review: when doing the review on administration, the pre-tax provisions in fact cannot make the rights of the taxpayers be protected actually; the two link up mode of review and lawsuit cause the problems;the operation on the action for abstract administrative review is difficult; and the setting of the review organization is hard to realize justice. In tax administration lawsuit aspect: the first is that the scope for accepting tax administration lawsuit cases is not perfect. Next, the related regulations in "Revenue Collecting Management Methods" and "Administration Lawsuit Law" limited the lawsuit choosing right of the parties, impact the effective exercise of the rights of appeal of the parties. In the compensation aspect of tax administration: there still exists the problems that are difficult to compensate and hard to honor; the phenomenon of not declaring after compensation and not chasing for compensation standing out. And the scope of administration compensation is too narrow. All these lead to the none-trenchancy protection for the legal rights of the taxpayers. The third section pointed out that the action of taxation law executing at the moment is lack in effective monitoring. It include the contents of three aspects: the first is that the law monitor is not in its position;the second is that the internal monitor is lack of strength;the third is that the effect of external monitor is not obvious.The third chapter emphases on the stating of the countermeasures of the tax relieve system of our country. Through the anatomy on the problems, the author brought up a shallow perfecting measure. Totally they are in three sections. The first section is the strengthening for the protection of the taxpayer's rights. To strengthen education, raise the right consciousness of the taxpayers and their rights maintaining concept are very important .The traditional having "rate paying duty theory" as the center for the propaganda of taxation laws should be changed and emphasize the rights the taxpayers should have. The second is to criterion the authorized legislation and raise the techniques of legislation. On one hand, to strengthen the monitoring on the authorizing legislation formality in order is to guarantee the democracy and science of its legislation; on the other hand, continuously to raise the techniques of legislation is to control the discretion of the administration main body from the source of law. The third is about setting up the court holding system of legislation, letting the taxpayers participate in the legislation as much as possible, using the public and rational communication routes to dissolve the dispute and trying to make the conflict of interest reach up to the common recognition of some degree. The second section is to strengthen the construction of the current tax administration relieve system. In the review of tax administration:the first is to reconstruct the link up of tax review and lawsuit; the second is that the tax administration review should be independent from the tax administration management rights; the third is to actually raise the justness during the review process;the fourth is to strengthen the opening censor method of review; the fifth is to strengthen the maneuverability on the application checkup for abstract administration action. In the lawsuit of tax administration:the first is to widen the scope of accepting cases for lawsuit; the second is the cases through review,all having the review authorities as defendants;the third is to change the not stopping execute into stopping execute in the lawsuit;the fourth is to speed up the setting up of taxation court of our country and raise the trial efficiency and quality. In the compensation of tax administration:the first is to enlarge the compensation scope; the second is to add compensation system; the third is to raise the compensation standards for damage. The third section brought up the effective monitoring in strengthening the taxation law executing. Starting from the three aspects, first, to strengthen monitoring legislation, consolidate the legal system and make the taxation monitoring have laws to rely on. Second, to strengthen the law executing monitor in the internal of the system. The first is to set up the reporting system for big events; the second is to set up the filing and censoring system for criterion type of documents; the third is to strictly carry out the system for liabilities of law executing;the fourth is to complete the monitor inspection system of tax law executing. The third is to strengthen the external monitor. The first is to strengthen the monitor of the People's Congress;the second is to strengthen the monitor of justice; the third is to strengthen the monitor of consensus; the fourth is to strengthen the monitor of the crowd. Only with the effective monitoring, the rights will be ensured not to be abused. Based on this, we got the conclusion:the perfection of tax administration relieve system is a kind of systems engineering and it cannot be done in one action. With the rapid development of socio-economy, the awareness of the people on the rights are gradually awakening,and with the taxpayers carrying out the duty of rate paying according to the law, they also require to enjoy the rights they should have. Finally, tax administration relieve will definitely be recognized. The author thinks that to strengthen the construction of tax relieve system in our country cannot only rely on tax authorities. First, we must make the foundation of ideology of tax relieve concept solid, build up the concept of the "rights-based" of the whole society. The government should really take the responsibility, vigorously promote the right to create respect for the rights, and protect the rights, the exercise of the right to a good atmosphere. Also,we should perfect the construction of the tax relieve system and make it get closer to taxpayers. At the same time, the government continuously perfect the monitor system through the effective operation of the monitor restriction system to ensure the rights are not be abused. We believe that if the basic construction of legal system and human culture are continuously strengthening of the whole society, the concept of human rights continuously strengthening,supplementing with perfect relieve system,tax relieve will definitely be actualized and the rights of the taxpayers will definitely be protected.