On The System Of Administrative Litigation Reconciliation In Taiwan

The continuous development of our economy,the increasing awareness of the people's legal consciousness and rights,and the change of government functions make the government and citizens not equal to the relationship of equality,cooperation and service.In the field of administrative substantive law,such as administrative contract,administrative guidance and so on the pursuit of cooperation and efficiency of the emergence of new administrative acts,services in the substantive procedural law should also be timely to adapt to such changes,especially to build an effective solution to litigation disputes,Administrative litigation reconciliation system.Although the administrative litigation reconciliation system in our country is not clearly defined,but in the latest revision of the "Administrative Procedure Law" Article 61 of the previous ban on administrative litigation mediation of the absolute prohibition of the provisions of administrative compensation,compensation and administrative organs to exercise discretion The right of these three cases to set aside the mediation of the space.Although in mainland China is to distinguish between litigation reconciliation and court mediation of the two different,but the amendment,but also for the administrative litigation settlement system provides the potential to build hope.China's administrative litigation in Taiwan region was first established in the October27,1988 revision of the "Administrative Procedure Law",and the administrative litigation settlement system is the August 15,2007 implementation of the "Administrative Procedure Law." Compared with the administrative litigation reconciliation system in other countries and regions,the administrative litigation reconciliation system in Taiwan is the most useful for the construction of the system in mainland China.In order to study the administrative litigation reconciliation system in Taiwan,the first thing to do is to sort out the basic concepts and basic theories.By defining and distinguishing mediation and reconciliation,China's administrative reconciliation in Taiwan region and Taiwan region administrative litigationreconciliation,as well as the administrative litigation mediation in mainland China and Taiwan administrative litigation reconciliation system,for the later discussion of the theory of bedding at the same time,clear our Taiwan And there is no clear distinction between administrative litigation mediation and administrative litigation reconciliation as in the mainland.That is to say,Taiwan's administrative litigation reconciliation is a broad concept that will resolve the administrative disputes through the voluntary settlement of the rights and interests of both parties Behavior is summed up without distinction and division.This paper explores the administrative litigation reconciliation system in Taiwan,and analyzes the causes and status of the system from the system,the nature of the system,the constitution of the system,the substantive elements and the formal requirements,the effectiveness of the system,and the flaw settlement with Taiwan characteristics Relief and third party participation system,from the past to the present,from outside to inside a more comprehensive analysis of China's Taiwan administrative litigation reconciliation system.Can be found to continue to absorb other countries or regions of advanced legal theory and related systems,but also rooted in China's Taiwan region of the administrative law of the status quo and judicial practice of the synthesis,only to form a more advanced existing administrative litigation reconciliation system.According to the analysis of the administrative litigation settlement of the Administrative Litigation in China in 2013,the number and proportion of the settlement can be obtained,and the maximum number of litigation cases is withdrawn,and the tax event is the largest,and the profit income tax is the largest The Therefore,this paper makes a further analysis of the administrative reconciliation in the special tax litigation in Taiwan.To explore the administrative litigation reconciliation system in Taiwan,the most important thing is to study the composition of the system and its main content.China's administrative litigation in Taiwan region has a dual attribute: First,litigation;First,the public law contract.The composition of its elements,but also can be divided into substantive elements and form elements.The essential elements are:(1)the parties have the right to dispose of the subject matter of the litigation;(2)the settlement does not violate the public interest;(3)the litigation settlement shall only have thelitigation requirements relating to the action;the litigation settlement shall be accompanied by a litigation claim in respect of the action in question;form a reconciliation record.Taiwan's regional administrative litigation reconciliation system in Taiwan with regional characteristics and advanced is the flaw reconciliation of the relief system and the third party to participate in the system.A comprehensive analysis of the administrative litigation reconciliation system in Taiwan is a reference for the construction of administrative litigation reconciliation system in mainland China.At present,China's mainland does not explicitly stipulate the existence of administrative litigation reconciliation system,but there are relevant provisions on administrative litigation reconciliation in the relevant judicial interpretation of the Supreme Court and the provisions of the jurisdiction of the district magistrate,together with the analysis of the establishment of the system is its Theoretical basis and practical significance,therefore,China's mainland administrative litigation settlement system has its importance and necessity.