Taxation First Administrative Reconsideration System Research

Taxation and the vital interests of every citizen are closely related,and in the field of national tax collection and management of the existence of tax counterparts and the state tax authorities disputes,so to achieve tax relative The maintenance and relief of human rights is important.It is an important way to solve the tax dispute,and it is also an important way to solve the tax dispute.It is also an important way to solve the tax dispute.It is also an important way to solve the tax dispute.It is also an important way to solve the tax dispute.An important part of the dispute resolution mechanism.Although the current tax administration administrative reconsideration system design has some shortcomings,not yet mature,subject to some experts and scholars and the public questioned,but not because of its problems on the whole one by one,but should be found after the problem to be corrected,So that it can play a better role in non-litigation dispute resolution mechanism,better service for tax counterparts.The author will analyze the tax administration system of the first administrative reconsideration system,and discuss the current situation and existing problems of the administrative reconsideration mechanism of our country through the combination of theory and practice,and put forward the three aspects of legislation,implementation and supervision Perfecting the concrete conception of the administrative reconsideration system of our country’s taxpayers,and striving to make the amendment on the basis of the small change and the possibility of operation so as to play its due role in the settlement of the dispute settlement of the tax dispute so as to achieve the development and perfection of the administrative reconsideration system The purpose of allowing more people to accept the tax administrative reconsideration system,to achieve the construction of a harmonious relationship.The main structure of this paper is divided into four parts.The first chapter discusses the basic principles of tax administration administrative reconsideration system.First of all,the basic theory of the first administrative reconsideration system of taxation is made a brief overview,and the system of taxation administrative reconsideration system is elaborated from the two aspects of the concept and constituent elements of the administrative reconsideration system.Secondly,it introduces the value guide of China’s tax administrative administrative reconsideration system,and points out that the design of the administrative reconsideration system in China follows the diversification dispute of Chinese characteristics,the traditional Chinese law and the legal system,the taxation legal system and the taxpayer’s rights idea.Finally,it analyzes the advantages of the first administrative reconsideration model and the reconsideration litigation free choice mode,and highlights the far-reaching significance and importance of the administrative reconsideration system,and then puts forward that the core view of this paper is that the tax administration system Need to be improved in order to better play a role.The second chapter combs and analyzes the problems of the administrative reconsideration system of tax priority in our country.By introducing two typical case analysis,summarize the tax administrative reconsideration system first exposed in the implementation process by using empirical problems,respectively,from a legal perspective,the implementation level and supervision level three aspects,in-depth analysis of the existing problems,so as to solve problems and lay a solid foundation in theory and practice.The third chapter introduces the legislative experience of the administrative reconsideration system of extraterritorial tax payment and the places worthy of our country to draw lessons from.In civil law countries and common law countries,Japan and Britain for example,summarizes these countries is in China to learn from the legislative experience of the two countries for the improvement of the proposed advance our tax administrative reconsideration system provides beneficial enlightenment.The fourth chapter is the concrete conception of perfecting the administrative reconsideration system of our country.First of all,from the legal level to put forward the perfect specific ideas,it is proposed to amend the "Tax Administration Law" Article 88,paragraph 1 and paragraph 2 of the relevant provisions of the tax administrative system to review the scope of application,cancel the tax liability prerequisite,It is proposed to amend the "administrative reconsideration law”and"administrative reconsideration of the implementation of the Ordinance," some of the provisions of the law,so as to make up for the first tax administrative reconsideration system in the legal loopholes.Secondly,from the implementation level to put forward the perfect concrete ideas,respectively,from the increase in the independence of the tax administration administrative organs,to enhance the independence and professionalism of the reconsideration,open and transparent tax payment first administrative reconsideration process,strengthen the tax administrative administrative reconsideration system popular propaganda work Four aspects of the start,for the first administrative reconsideration system in the implementation of the implementation process of how to more effectively put forward their own views.Finally,it puts forward the perfect concrete conception from the supervisory level,and starts from the internal supervision and the external supervision to realize the administrative reconsideration of the tax administration.By strengthening the supervision of the tax administrative administrative reconsideration system,the results of the administrative reconsideration are more fair and equitable.