Research On Perfecting China's Tax Adnimistrative Dispute Relief System

In the new era of comprehensively governing the country according to law and promoting the construction of a government under the rule of law,administration according to law should be implemented in all aspects of government work.To implement the administration according to law in the field of taxation is to fully implement the "rule by law",and the essential requirement of "ruling by law" is to fully implement the principle of taxation in the substantive law.There are reliefs."Taxpayer's rights relief methods mainly include tax administrative reconsideration,tax administrative litigation,tax administrative mediation and tax administrative compensation.These remedies play an important role in resolving tax administrative disputes and protecting taxpayers' rights to relief,but with With the rapid development of the economy,the widespread use of Internet technologies,emerging economic models and trading methods,the current relief system is also facing some problems.This paper studies the current tax administrative dispute relief system in China.In recent years,China's administrative reconsideration cases and administrative litigation cases have shown a rapid growth trend,while tax-related cases in the tax field are still few,which reflects the tax administrative disputes.The relief system has some problems with the taxpayer's rights relief.This paper analyzes the main problems in the implementation of various relief methods,and then draws on the mature experience of the developed countries in the United States and Germany,combined with the objectives of China's modern taxation system construction and the reform of the tax collection and management system,and proposes some improvements to the current taxation.The administrative dispute relief system is recommended to better realize the taxpayer's rights relief.With regard to tax administrative reconsideration,this paper proposes to set up the reconsideration agency separately and maintain independence from other departments of the taxation authority;change the mode of trial in the process of reconsideration;and cancel the“pre-taxation” procedure.With regard to tax administrative litigation,it is recommended to cancel the “reconsideration pre-requisite” procedure for taxpayers to choose their own relief methods;special tax courts should be established and supervision of normative documents should be established;regarding mediation,it is recommended to expand the scope of mediation and improve mediation procedures.