The Research On Abolishment About The Pre-system Of Taxation Reconsideration

The pretage of reconsiderision to tax administration is contained in the 88 th rule of ? Taxation Management ?.Although being a portion of administrative reconsideration, it plays an irreplaceable role. This System of reconsierision can protect the national taxation, maintain the influence of public credit, ease the burden of lawsuits, avoid the wasting the resource of jurisdiction. Howerver, taken as a relief to taxation dispute its flaw is obvious. There exists mainly two points of view about the pretage of reconsiderision to tax administration.One supports to keep the pretage of reconsiderision System, the other suggests abolishing it or conditionally keep it.However, researches focus on whether the pretage of reconsiderision to tax administration be kept or abolished are not enough. It is just mentioned by analysis that about reconsiderision to tax administration, or only a complement for the pretage of reconsiderision to tax administration.In contrast with the pretage of reconsiderision to tax administration abroad, the pretage of reconsiderision to tax administration in China has some flaws such as going against the original purpose of establishment of the pretage of reconsiderision to tax administration, violating the rights of tax payer,break the principle of fair dispute, etc. The the pretage of reconsiderision to tax administration makes reconsiderision to tax administration become a mere formality,and it should be abolished completely. Besides, when the pretage of reconsiderision to tax administration being abolished, it is necessary for us to perfect reconsiderision to tax administration and lawsuit system about tax administration, and protect rights of tax payers.