On Constructing The Arbitration System Of Our Tax Dispute

With the developing of social economic and increasing awareness of the taxpayers, the tax dispute has definitely become a major social problem. Especially as the current tax dispute resolutions- tax administrative reconsideration and administrative litigation tax cannot satisfy the social needs. The tax-dispute-arbitration plays an extremely important role for its professionalism and efficiency.The theme of this paper is tax-dispute-arbitration, from it may create a fair environment of the taxation and reduce the burden on taxpayers that to make up for the limitations of the tax administrative reconsideration and administrative litigation, to discusses the need of tax dispute arbitration. There are lots of reasons to make sure the possibility of constructing the tax-dispute-arbitration. Then, through the transformation of the Chinese Government's administrative management, rich experience of arbitration system and dispute settlement in our country traditional culture, respectively from national policy, institutional reality and people's psychology foundation discussed the establishment of the feasibility of tax disputes arbitration system. Next, the author introduce the tax arbitration system of United States and France, especially those with the creations of the system that is set to analyze the arbitration bodies established and arbitration proceedings. Based on the all above, it puts forward the idea of how to constructing the tax dispute arbitration system. Firstly, the paper explains the theoretical basis for building a tax dispute arbitration system. Secondly, the system should according to the law and must follow the principle of voluntary principles and equality. Finally, the most important is to establish independent specialized agency, supervision and relief system to protect the legitimate rights and interests of the tax administration of the contract, regulate and the supervision of tax law dispute arbitration system.