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Tax Law Enforcement Dispute Settlement Solution

Posted on:2011-02-05Degree:MasterType:Thesis
Country:ChinaCandidate:L LiaoFull Text:PDF
GTID:2236330368478062Subject:Law
Abstract/Summary:PDF Full Text Request
Tax reconciliation is the controversy in the tax law, levied for both sides based on equality; the principle of consensus, through consultation means to eliminate their differences in resolution mechanism. Traditional administrative law theory has long been taken to suppress the tax reconciliation and reject the attitude of the rationality of its existence and superiority are not given due attention. With the tax law private law, it is the attitude of the tax reconciliation is gradually changed from denial to face. As has long been neglected, tax reconciliation is reasonable and there is no reliable theoretical basis for the feasibility, combined with the conservative legislation, lag, so I feel the need for further research tax reconciliation.This article first controversial tax law enforcement related content analyzed. And levied for the two sides dispute the mental state of the analysis. Levied for both sides in the dispute are willing to in an equitable, free, harmonious and efficient platform for up to resolve their differences. The traditional solution because of its complexity, hysteresis, can not meet the front of the characteristics of the demand Paying for Protection. On this basis, the introduction of the tax reconciliation. And the characteristics of the tax reconciliation, types, and effectiveness introduced. Secondly, the existence of a reasonable settlement of the tax is analyzed. Public law private law private law and tax law into the establishment of the tax reconciliation provides a theoretical premise, the tax debts that exist for tax reconciliation provides a theoretical basis for reasonable, discretion for tax reconciliation for the existence of space. Tax reconciliation is the subject of acknowledgment of the facts and evidence, and credit and debt and tax entities not involved. Is limited to the tax reconciliation agreement is based on a two-Fang Baoyi levied for the protection of the legal principle of taxation is not contrary to, but its necessary complement. Status of high-tax cost of emergency and transitional characteristics of social conflicts, but also calls for tax reconciliation that the emergence of new dispute resolution mechanism. The mediation of a strong tradition and tax work reflects the social characteristics of the tax reconciliation acquaintance provide rich soil. Therefore, the tax reconciliation system in our building is feasible. Rights and other rights in the tax reconciliation, like, if you do not have checks and balances, easy to abuse, arbitrary and trafficking of civil rights. Therefore, we must from the physical and procedural aspects of their be improved. In the entity, this article from the application of the conditions, principles, and reconciliation of the rights of the configuration to be regulated, the procedure provided for start, consultation, review, sign, revoke and other links. Remedies and dispute settlement put forward ideas.The innovation lies in this:In the enforcement of tax disputes on the basis of a detailed analysis of the introduction of the tax reconciliation. And the effect of tax reconciliation made their own point of view. The reasonableness of the tax reconciliation a more comprehensive analysis and argument. And try to both substantive and procedural aspects of the tax settlement to be standardized and improved.
Keywords/Search Tags:the Tax law Enforcement Disputes, the Tax Administrative Reconsideration, the Tax Administrative Proceedings, the Tax Reconciliation
PDF Full Text Request
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