On The Perfection Of Tax Dispute Resolution Mechanism

Tax dispute resolution mechanism is an important rights protection system in the country for the taxpayers,the tax dispute resolution mechanism is mainly composed of tax administrative review and tax administrative litigation in our country,but has many problems,in need of reform.This paper is divided into four parts,the first part starts with the basic concept of tax dispute,analyzes the type of tax dispute,analyzes the current situation of China's tax dispute,and obtains the reasons for the tax dispute.The second part studies the existing tax dispute resolution mechanism,respectively discusses the tax administrative reconsideration system,present situation and problems of the tax administrative lawsuit system,prove that tax dispute resolution mechanism need to reform and perfect.The third part studies the United States,Germany,Australia,the three countries tax dispute resolution mechanism,focus on the alternative dispute resolution mechanism,tax court in the United States,Germany's tax court,Australia's multi-level tax dispute solution.The fourth part expounds Suggestions of perfecting our country's tax dispute settlement mechanism,the first is the tax dispute resolution mechanism in our country the introduction of alternative dispute resolution mechanisms,including the introduction of conciliation and arbitration mechanism.Second is to perfect the tax ation administrative reconsideration system,the establishment of independent tax administrative review committee,abolish the tax principle of pre-conditions,perfect punishment hearing procedure,etc.,make the tax administrative reconsideration system in tax dispute resolution become the main and most efficient way.Again is to perfect the tax administrative litigation system,modify the provisions of the tax collection law and the law of administrative reconsideration lead,formulate specific rules of administrative litigation procedure,establish special tax court,give full play to the role of the tax law,the taxpayer's litigation rights are protected and obtain a fair judge.