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Research On Judicial Safeguard Mechanism Of Taxpayer's Relief Right

Posted on:2018-04-15Degree:MasterType:Thesis
Country:ChinaCandidate:X M YuFull Text:PDF
GTID:2346330515990410Subject:Economic Law
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Carrying out the rule of law to build a socialist harmonious society is the theme of the times.The construction of taxation is an important part to the construction of legal China.The Decision of the Third Plenary Session of the 18 th Central Committee of the Communist Party of China(CPC Central Committee)on Several Major Issues Concerning Deepening the Reform in an All-round Way(hereinafter referred to as the "Decision")states: "Finance is the foundation and important pillar of the state administration.The scientific taxation system guarantees the optimization of resource,the unity of market,the promotion of social equity and the achievement of long-term national stability"."Decision" also requires "the implementation of the tax statutory principle",which has a very important significance to the construction of legal system.At the press conference of the three session of the twelve National People's Congress,Fu Ying states,"The goal is to implement the statutory principle of Taxation fully before 2020",providing a timetable to the statutory principle of Taxation.Tax revenue is the material foundation to a modern country,the taxpayers solve the tax dispute by exercising the right of relief is an important content to the harmonious relationship between tax collection and taxation.The judicial safeguard mechanism of taxpayer's relief right need to be established and perfected so as to ensure the taxpayers' right to relief,to build the harmonious tax collection relationship.In April 2001,the twenty-first session of the Standing Committee of the Ninth National People's Congress passed the Law of the People's Republic of China on the Administration of Tax Collection which is still being used by now.The law has not been revised for more than 10 years,and has lagged the development of the social economy in many ways.On June 7,2013,Legislative Affairs Office of the State Council modified a lot to the law and announced Amendment to the Law of the People's Republic of China on the Administration of Tax Collection(Draft for comment)which is used to seek advice from society.Although the Draft has increased the procedural provisions to protect the rights of taxpayers,but there still are shortcomings.Based on the current judicial safeguard mechanism of taxpayer's relief right and the successful experience of foreign,this paper suggests: by improving the tax administrative litigation system and tax administrative compensation system to improving the judicial safeguard mechanism of taxpayer's relief right in our country.Except the introduction and conclusion,four parts constitute this paper:The first part is explaining the taxpayer's relief right and the judicial safeguard mechanism.This part starts with the definition,classification and characteristics of the taxpayer's relief right,descripting the principles to the judicial safeguard mechanism of taxpayer's relief right.The second part is explaining the present situation and the existing problems to the system.This part starts with the historical evolution and facts in dispute of the system,points out the problems of the judicial safeguard mechanism of taxpayer's relief right.The third part is explaining the practical investigation and successful experience of foreign.This part starts with these countries' practical investigation,draws lessons from theirs administrative litigation of tax and administrative compensation of tax.The fourth part is explaining the solutions to perfect the judicial safeguard mechanism of taxpayer's relief right in our country.Combined with existing shortcoming,drawing lessons from foreign successful experience,the solutions can be taken from the foreign administrative litigation of tax,the foreign administrative compensation of tax.In this way,we can perfect the judicial safeguard mechanism of taxpayer's relief right in our country.
Keywords/Search Tags:Taxpayers' Relief Right, Judicial protection, Administrative Litigation of tax, Administrative compensation of tax
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