The Research On The Existing Problems Of China’s Tax Administrative Review And Perfecting

As our country’s economy develops, the tax scale tends to become larger and tax conflicthappens frequently, therefore, taxation administrative reconsideration plays an importantrole in solving tax dispute. However, in practice, the taxation administrative reconsiderationsystem of China has a limited effect. Low reconsideration rate, poor reconsideration qualityand other problems exist, which make the taxation administrative reconsideration systemdoesn’t take well effect. Along with the development of legal society and the rise oftaxpayers’ consciousness of right, how to complete and develop our country’s taxationadministrative reconsideration system has become a problem of badly in need of solving.This article attempts to raise suggestion on the basis of the analyzing the meaning of taxationadministrative reconsideration and the problems appeared in legislation and practice. Thisarticle is divided into three parts.First part is the main theory of the taxation administrative reconsideration system. Theauthor mainly demonstrates the theory of the system and discusses the construction of thesystem through analyzing its historical development and comparing with other country’smethod.Second part is about the problems of our country’s taxation administrative reconsiderationsystem. The author analyzes the problems existing in legislation and practice.Third part is about analyzing the necessity of completing current taxation administrativereconsideration system. Enlightening from foreign systems the author raises suggestions forreform which may improve its efficiency.