Tax Collection Administrative Relief Research

Tax collection Administrative relief refers to the taxpayer to protect their legitimate rights and interests or that their rights by the tax authorities,to the relevant authorities to apply for legal remedies.The means of administrative remedy for tax collection includes various forms of punishment hearing,administrative reconsideration,administrative litigation and administrative compensation caused by tax collection.From the practice of tax collection and administration,there are still many practical problems to be solved.These problems are manifested in some practical cases.In the specific tax collection and punishment hearing,as well as tax collection caused by the reconsideration and litigation and administrative compensation activities,can make us feel the tax authorities and taxpayers between the contradictions and conflicts.It is urgent to study the loopholes in the system of tax administration and find out the contradiction points in the practice cases,and then analyze and analyze the causes of the contradictions and put forward practical solutions to solve these contradictions and conflicts.Although China's existing various means of tax collection for the taxpayer to provide a different administrative remedies,but in these specific remedies,but also the advantages and disadvantages coexist.In recent years,the practice of tax collection,although the amount of reconsideration of the amount of tax collection is very small,but the tax administration to collect the relevant reports of cases and illegal cases out of the amount of illegal high,but also increasing year by year trend.On the one hand,the awareness of taxpayer's self-protection and its reduction in the cost of the consideration,on the other hand also shows that China's tax collection administrative remedies of the way to be further improved.In order to solve the problems in the current tax administrative relief,we need to establish the system of relief system and feasible relevant concrete measures in the existing tax collection administrative remedies have their own advantages and disadvantages of the situation.In the process of perfecting the system,we should make the legislation of tax collection and relief more concrete and realistic,which includes the establishment of the relevant system inside the tax system,including the further improvement of tax collection and relief related system.At the same time,the relevant tax collection and relief agencies should be more perfect,tax collection and relief related publicity and education construction should be more effective,tax collection and relief work related to the supervision mechanism should be more practical.In addition,we must also explore a new way of resolving contradictions in the practice of tax administrative relief,namely,tax collection and mediation.