Study On The Optimization Of Tax Dispute Resolution Mechanism

Tax disputes can be timely and effectively resolved or not related to bilateral relation is harmony and stability or not.Our country has formed the taxation hearing system,taxation administrative reconsideration system,and taxation administrative litigation system,which are as the core of Resolving Tax Disputes,playing a positive role in resolving disputes and protecting the interests of taxpayers.But there are a lot of shortcomings.On the one hand,each single system has its own shortcomings.On the other hand,kinds of system do not form organic coordination whole,lack of necessary convergence between of them.Combined with the mature experience of developed countries in this aspect,this article analysis Chinese current taxation dispute mechanism system for proposing new idea reconstruct the taxation dispute settlement mechanism system and overcome the defects of existing system.The text can divide into four parts.The first part describes characteristics,concept and cause of taxation dispute and it introduces the cause of different dispute in detail.Only those who know the nature of question,can he find the right settlement.The second part describes the advantages and disadvantages of current taxation dispute resolution mechanism.Specifically,it can be divided into the taxation hearing system,taxation administrative reconsideration system,and taxation administrative litigation system.We should discard the dross and keep the finer part.The third part describes the experience of taxation dispute resolution mechanism in developed countries.It can help us think of reasonable propose for the improvement of Chinese taxation dispute resolution mechanism,because the research of taxation dispute resolution mechanism is mature.In this aspect,the United States,France and Japan are representative,so I select them as a reference object.Combined with my own idea and based on the previous section,the forth part provides advice.I suppose to divide it into four parts: the first block relate to building new taxation dispute resolution mechanism.The second block put forward to perfect commendations for each specific problem of the system.The third block is about building a framework of settlement mechanism,including the convergence of each particular system and the position in entire mechanism.The forth block is listed separately,because I have other idea of dispute caused by legal documents.