A Study On Corporate Governance,cash Dividends And Over-investment Behavior:Based On Manufacturing Listed Companies

The administrative reconsideration of taxation is the main composition of tax administrative assistance and the main way to deal with tax administrative disputes,and its function is to provide legal guarantee to the rights and interests of taxpayers.Today,ninety percent of the country's property receipts and expenditures come from taxes,which are already supported by the property of each country.Data show that in2015,China's national public property revenue and expenditure of 152217 yuan,including tax revenue of 124892 yuan,in 2016,China's public property income of159552 yuan,tax revenue 130354 yuan.On this level,tax revenue and expenditure has become the most important revenue way in our country.China is a socialist rule of law,the tax department has the responsibility to maintain the tax collection process routine,more have the responsibility to safeguard the legitimate rights of tax,but the tax people's legal rights encounter infringement,the tax authorities must give rapid and effective relief.The characteristics of the administrative reconsideration system of taxation are swift and swift.The increasing number of taxation administrative reconsideration case in the process of dispute concerns more and more tax,human rights maintenance will further improve,however,China is now the tax administrative reconsideration case still has initiated reconsideration difficult,the quality is not high,the litigation process failure rate is high the disadvantages.This shows that China is now the taxation administrative reconsideration system in the establishment and development of slow progress of economic law system,safeguarding the rights of the masses in the lag will not lead to administrative reconsideration,the legislative objective of China's tax cannot be displayed effectively.This article is divided into five chapters,the first chapter is an introduction,mainly about my research background,goals,significance and methods.The second chapter is the general idea of the administrative reconsideration of taxation.It is usually based on the legal principle to describe the definition,nature and function of the administrative reconsideration system,and to determine the extension and the fundamental of the administrative reconsideration system.The third chapter is the tax administration review system in practice problems,cited actual cases,proved that the administrative reconsideration system development is uneven,the effect needs to bestrengthened.The fourth chapter is based on the study of foreign tax administrative review system,combined with the actual situation in China,the feasibility,methods and inspiration.The fifth chapter is through the previous chapter understanding,analysis and research,draw the corresponding feasible to tax administrative reconsideration system of effective suggestions and solutions.This article through the case specific analysis,and to the administrative staff specialized analysis,as well as to the administrative reconsideration system construction thought,practically solves the administrative reconsideration system consummation.