A Research On Taxation Reconciliation Issues

As the system of solving dispute through penal discussion, reconciliation is widely used in private law field initially. But entering into twenty century, with the trend of privatization of public law and publicization of private law becomes clear day by day, especially with the agitam of democracy idea, the appearance of objective view of new pattern countries, such as welfare state and payment state, negotiated justice practice increases generally, thus reconciliation system is introduced into public law field, which is one of diversification ways to resolve disagreement and dispute. With the development history of this law, tax diversification emerges as the times require.In China, as one of dispute resolution measures, reconciliation in administrative law has been mentioned in recent years, and it is valued and concerned day by day. The fortieth clause in Administrative Reconsideration Law Enforcement Regulations of the People's Republic of China issued on May. 23rd, 2007 puts forward that administrative reconsideration applicant and respondent can reach to reconciliation voluntarily before working out the decision of administrative reconsideration. And the fiftieth clause puts forward that administrative reconsideration can be conciliated according to voluntary and legal principle, which brings in ADR (Alternative Dispute Resolution) into administrative law field for the first time. In Rules for the Tax Administrative Review of State Administration of Taxation has been implemented since Apr. 1st, 2010, reconciliation and mediation system is regulated in chapters and sections established specially. However, the research on this in theory circle at present is not deep enough; especially specific practice with strong operability is lack.Through the analysis of the concepts, scopes, procedures, effects, and legal remedies of tax reconciliation, in this thesis the author tries to perfect tax reconciliation system from two aspects, namely procedural law construct and oversight mechanisms, so as to make mirror and help effect on the application in practice. There are four parts in this thesis:In the first part, the concept, subject, object, and scope of tax reconciliation are defined. The tax reconciliation discussed in this thesis is a kind of dispute resolution method, which indicates that tax office, opposite person for tax management, and relevant person for tax management, aiming at dispute generated in the whole taxation management process, on the premise that it doesn't infringe the prohibited regulations of laws and regulations, through consultation on the basis of equality and mutual compromise, form consensus and sign settlement agreement finally, so as to achieve the aim of stopping dispute. The subject of reconciliation includes tax offices, the opposite person of tax management, and related person, and the scope of reconciliation is limited in tax dispute, tax punishment, administrative reconsideration, and administrative lawsuit.In the second part, the procedure construct of tax reconciliation is stated mainly. The whole reconciliation process of tax reconciliation, such as start, negotiation, signing settlement agreement, and performing the agreement, is designed and regulated institutionally. At first, the start subject, start method, and condition of reconciliation are argued, and then the negotiation process of reconciliation is regulated mainly. Through the supervision of reconciliation quality, equality, open, legal, and justice are regulations that must be obeyed in reconciliation negotiation. With the leading of this regulation, the process of reconciliation negotiation is planed specifically. Finally, the form, style, effectiveness, and fulfillment of reconciliation agreement are argued.In the third part, the effect problem of tax reconciliation is talked mainly. The exclusive effect of tax reconciliation in procedural law and rechtskraft, binding force, and executive force problem in substantive law are stated.In the forth part, the defects resolve and legal supervision problem of tax reconciliation is discussed, and tax reconciliation system is perfected further in the angle of legal remedy, so as to try to make up the insufficient and defect of procedure itself.