The Conflict And Coordination Between Administrative Decision And Judicial Referee

Administrative collide with judicial occasionally, and at extremely occasion, it's hard to conciliate the conflict. In this dissertation, the author based on two cases belonging to the field of tax administration brings forward the problem on the conflict between administrative and judicial, points out that during deal with a same cases, the administrative branches and judicial tribunals maybe conflict with each other ,the author also tries to analysis the types ,nature, causes and the way to resolve the conflicts. This dissertation consists of three parts, foreword, text and epilogue. The text consists of three parts.In the first parts, the author brings forward the problem that this dissertation research into with discussion two cases, the author points out the conflicts rooted in the different understandings of law by the two branches. The author thinks the standard of judicial reviews is to strict, which isn't propitious to exert the enthusiasm of administrative branches, it isn't be propitious to improve administrative efficiency.The author analyzes the types of the conflict between administrative and judicial in the second part. The author defines the connotation of the administrative and judicial separately, then the author classifies the conflicts into three types according to different standard, and explores the positive and negative influence of the conflicts bring to the contemporary society.The author explores the status quo of the conflicts between administrative decision and judicial decision, and explores the cause of the conflicts in three aspects, points out that the nature of conflicts between administrative decision and judicial is the conflict between judicial jurisdiction and administrative jurisdiction.In the fourth part, based on the form parts, the author tries to bring forward the way to resolve the conflict between judicial decision and administrative decision. The author thinks that it's imperative to make certain the relationship between the judicial jurisdiction and administrative jurisdiction, and follow the route that the legislature should connect with the practice, the judicial jurisdiction and administrative jurisdiction should legally make exertions its power each, the judicial jurisdiction should be condescension itself, and respect administrative jurisdiction, simultaneity, the administrative jurisdiction should not intervene with the judicial jurisdiction.