On Improving The System Of Tax Administrative Reconsideration

Administrative reconsideration on taxation as a part of system of administrative review plays a very important role in solving disputes of taxation. Fast economic construction in China leads to a large scale of revenue, continuous disputes of taxation; however, administrative reconsideration on taxation is also common way to solve the problem. So tax laws unsuitable to economic society should be amended. It is more and more important for taxpayers to protect their rights, as taxpayer's rights consciousness is aroused and protection of rights is strengthened in developed countries. Necessity of research problem is put forward, and academic achievement and reasons for writing are stated definitely in the part of introduction. The author attempts to probe the issue comprehensively. It is hoped to improve current system of administrative review. The essay adopts combinations of theory analysis and case analysis.History of system of administrative review is retrospected, and transformation is made clear, and system of administrative review related to articles of law is introduced in the essay.Existing problems of Administrative reconsideration on taxation in the micro world are analyzed and specific issues are discussed. Unreasonable conditions of administrative reconsideration on taxation are laid down, and preceding procedures of Administrative reconsideration on taxation is questioned.The author thinks that it is unreasonable to have tax liability preceded, and not independent organization of administrative reconsideration on taxation affects public trust and weak ability of administrative reconsideration lead to unsatisfactory results.From a macro point of view, administrative reconsideration on taxation is analyzed in the part III, and it is proposed that concept of legal system should guide tax revenue and from the angel of taxpayers rights to deal with problems. Emphasis on the concept of judicial practice of tax to legislate and knowing the work of administrative reconsideration on taxation.The following the part IV about oversea regulations as reference. Similar regulations from Japan and the United States are inspected in the essay. It is proposed to learn advantages of relatively independent organizations which appeal against in Japan in view of American practice of what it is permitted for solicitors and accountants and professionals are involved in the United States. The last part of essay states the author's reflection and comes up with four improved measures. The first, the preconditions from administrative reconsideration on taxation should be abolished. The second, establishing relatively independent reconsideration organizations to guarantees just and fair. The third, endeavor for three respects by strengthening pubic trust and ability of administrative reconsideration, establishing long-acting error correction mechanism, improving more transparency of cases and abolishing the award of administrative reconsideration. In the Part Iv, it is proposed to cultivate tax and law personnel, strengthen efforts to cultivate in the school, bring in professionals, solicitors, senior accountants to join in the administrative reconsideration and deal with the problem of unprofessional administrative reconsideration personnel.The essay makes a conclusion. Only if by two aspects of concept and specific regulation, administrative reconsideration on taxation were improved gradually.