Research On Tax Reconciliation Of China

As a new way of resolving the tax dispute,tax reconciliation has been used wildly and effectively in tax practice.13 th Five Year Plan,However,put forward higher requirements to the concept of law-based tax administration.It is worth to discuss whether tax reconciliation is in accordance with the tax legal doctrine,and what is the difference between tax reconciliation and administrative reconciliation.At the same time,there are some problems concerned with tax reconciliation,such as low legislative level,the unclear provision, lack of maneuverability and the legal position is fuzzy,etc.All these problems needed to pay attention to.This article start from the tax creditor’s rights debt relations theory and the administrative discretion.Then analyze the present legal system and practice of tax reconciliation of our country.We can safely draw the conclusion that tax reconciliation is justified.At the same time,the applicable elements of tax reconciliation shall be clear.General recognition of the creditor’s rights debt relations theory of the theoretical circle means that the legal status of tax authorities and taxpayers are equal.According to the tax revenue legal principle,taxes must be in accordance with the provisions of the law.However,when tax facts are not clear or unclear legal, reconciliation is still exist.Meanwhile,tax case is various and complicated.Tax authorities find out the truth rely on taxpayers’ cooperation obligation.When tax authorities can’t find out the truth after due diligence and continuing investigation against tax economic principle.The tax authority and taxpayers can reach a consensus on relevant problems in the form of spirit of contact.Tax reconciliation also depends on the perfect system design.For this situation,China introduced the tax reconciliation system in the field of tax law, it is necessary to learn from foreign relevant theory and experience for complete relevant legal procedure.From the physical level,tax Reconciliation can be included in the Tax Administration and Collection Law and make sure the scope and conditions clearly.Themost important thing is the rational allocation of power and emphasize to protect the taxpayer’s right. For the tax reconciliation belongs to the administrative reconciliation,the establishment of procedural rules should pay equal attention to the entity specification. Firstly,In the aspect of the program,it is necessary for us to give taxpayers the right of claim of tax reconciliation. Secondly,in order to avoid the abuse of power,this article on the basis of the practical application of further research,such as inform system of further research,such as inform system,avoidance obligation,hearing system.While avoiding tax authorities make a decision that based on taxpayers own admission and the decision is unfavorable to the taxpayers.Last but not the least,in the period of the implementation of the settlement agreement,the behavior of tax authorities and taxpayers must accept the supervision of the superior tax organ and the people’s court.On account of the efficient program structure,Tax Reconciliation attracted a lot of tax disputes that solve in administrative organ.Besides resolving the disputes, it is also important to tax authorities for the supervision of administrative power and to protect the lawful rights and interests of taxpayers.