Abolition Of Tax-preposition Rule In The Tax Relief System

In China's tax relief system, the solution to the problem of tax disputes is implemented by the rule of "double preposition", that is,tax paying first then can you search for tax administrative review system ,only go through the tax administrative review system,can you resort to the court.Tax-preposition rule as one of the "double preposition", is aiming to to prevent the loss of state tax revenue.However,because of the tax preposition rule, the over-protection of the state's tax revenue weakens the protection of taxpayers' rights,which bring much more trouble to this single relief path.This rule will lead to a result that is no tax no relief.This rule is widely criticized by the academics and practitioners,where there is a right there is a relief,this is the meaning of right protection. When it is the time to open the door of relief,this tax-preposition rule set up a yoke otherwise,which shut out of the taxpayer who need help.The over-protection of state finance taxation is in sharp contrast with the restriction of taxpayer's rights. Our current taxation system reform has paid more and more attention to the protection of taxpayers' rights.The tax-preposition rule is obviously violated to the development of taxation system reform. In this paper,we will introduce the tax-preposition rule, and then analyze the practice condition with the help of one typical case,by drawing lessons from extraterritorial tax relief,summarize the existing problems of the tax relief theory in our country.At last, put forward the proposal of abolishing tax-preposition rule according to the value development direction of tax law so as to realize the legal transformation of taxation,regulate and control the power, protect the property rights of taxpayers, promote the fairness of society,realize the change of tax law from "management" to "governance",promote the construction of finance and tax law in our country.