Research On Non-litigation Dispute Settlement Mechanism Of Tax Dispute

With the clarity of the legal principle of taxation,the taxpayer's consciousness gradually increases,taxation disputes often occur.How to solve the various taxation disputes effectively and conveniently becomes the research question of many scholars.From the current situation of China,the traditional mode of taxation disputes resolution mechanism,including tax administrative reconsideration and tax administrative litigation,these systems are constantly innovating,taxation disputes resolution mechanism is also able to innovate and improve,the author found it is necessary to do a further research on the non-litigation settlement mechanism of taxation disputes.This paper first introduces the concept and legal characteristics of taxation disputes,the concept of taxation disputes resolution mechanism and related concepts.It also describes the current situation of tax dispute resolution mechanism in China,including the traditional mode of tax administrative reconsideration and tax administrative litigation.Then,the concept,characteristics and classification of the non-litigation settlement mechanism are introduced in a general way,and the theoretical essence of the legal relationship between the tax and legal relationship and the private law of the Chinese tax law are analyzed.This paper analyzes the necessity of the non-litigation settlement mechanism of tax dispute in our country from the perspective of realistic basis,comparative law perspective and extraterritorial experience from three perspectives,from the background of China's large mediation and the non-litigation settlement mechanism.The author puts forward the countermeasures of perfecting the tax dispute settlement mechanism under the traditional mode and introducing the tax arbitration system,and puts forward some suggestions on how to improve the tax dispute settlement system in the traditional mode.Integration of various types of resources,the equal rights of taxpayers as a solution center,to build a comprehensive diversification of tax dispute resolution system.The innovation of this paper lies in the analysis of the dispute resolution mechanism of the tax dispute resolution mechanism,compared with the traditional mode of dispute settlement system,proposed a non-litigation dispute resolution mechanism,and the tax arbitration system for a more comprehensive analysis and demonstration.Arbitration and other non-litigation dispute resolution mechanism in the process of resolving taxation disputes,and to construct a complete multi-solution system of taxation disputes.