Research On Administrative Public Interest Litigation In The Taxation Field

In the traditional sense,the system of administrative litigation in China aims to protect private interests,and the protection of public interests is not within its scope.The establishment of the administrative public interest litigation system has effectively compensated for the weakness of China's protection of public interests,and it also has a good supervisory role for the exercise of the power of the administrative organs.Its value and significance are undoubted.However,the administrative public interest litigation system is still at the beginning of its establishment,and the need for improvement is also prominent.In particular,it reflects the inconsistency between the theory and practice of the scope of the case,and the phenomenon of administrative public interest litigation in other fields has emerged.In the tax field,administrative public interest litigation is a public interest litigation in a new field.In addition to the general predicament of procuratorial organs filing administrative public interest litigation,special difficulties must be resolved in the new situation.The first part of this paper is the theoretical thinking on the scope of the case of administrative public interest litigation.On this basis,it further explains the rationality and feasibility of filing administrative public interest litigation in the tax field.The second part is to collect,screen and select closely related to the main purpose of this paper.Relevant specific cases and judicial judgments,focusing on the internal logic reflected in this,to find out the objective logic of the administrative public interest litigation initiated by the procuratorate in practice and the referee logic of the administrative public interest litigation by the people's court;the third part is to compare The difference between theory and practice is the entry point,which leads to the logical dilemma of the procuratorial organs in bringing about administrative public interest litigation in the tax field,and puts forward the practical problems arising from the deep reflection,such as the tax field not in the normative form.Incorporating the scope of application of administrative public interest litigation,the lack of judgment standards for administrative actions that harm public interests in the tax field,and the unreasonable judgment logic of administrative public interest litigation in the tax field;the fourth part is to explore the problem under the premise of analyzing the above problems.The root cause and propose a reasonable solution to the problem Path,such as through a clear legal scope of administrative public interest litigation,administrative public interest litigation filed the scientific definition of the scope of the tax authorities conduct,norms referee logic of tax administration in the field of public interest litigation.