Research On Tax Administrative Public Interest Litigation

With the rapid development of the economy,the number of tax cases has increased dramatically.When tax acts infringe upon the legitimate interests of citizens,legal persons or other organizations,interested parties can sue the People's Court as a plaintiff.But in practice there are some cases that do not directly infringe the interests of specific individuals or organizations,but infringe on the interests of the state,so who can represent the state to the tax authorities to bring a lawsuit?The newly revised"Administrative Procedure Law" has brought the protection of state-owned property into the scope of Administrative Public Interest Litigation,and made a response to this issue.At this point,the tax authorities for the illegal exercise of authority or non-performance of statutory duties,procuratorial organs can be a public interest litigant to the court proceedings.In practice,although tax administrative public interest litigation has made good progress,helping the country to recover the huge economic losses.However,it can not be ignored that there are many problems in the process of Tax Administrative Public Interest Litigation,which deserve our attention.This paper uses various research methods,taking the Tax Administration Public Interest Litigation as the theme to carry on the research,analyzes the main problems existing in the process of the Tax Administration Public Interest Litigation,based on the experience of Tax Administrative Litigation and other administrative public interest litigation,this paper puts forward some suggestions to improve the tax administrative public interest litigation,hoping to make a little contribution to the later stage of Tax Administrative Public Interest Litigation in China.This paper consists of three parts:Introduction,body and conclusion.In addition to the introduction and conclusion,this paper is divided into four parts.The first part of the Tax Administrative Public Interest Litigation on the basic content of a brief exposition.First of all,the definition of the Administrative Public Interest Litigation is defined according to the definition of the Administrative Public Interest Litigation and the particularity of the tax field,if the position of the procuratorial organ and the tax organ is equal,the cases in the tax field are professional and technical,and the judgment effect of the cases in the Tax Administrative Public Interest Litigation reaches the third party in the administration,and is effective and expansive;finally,according to the definition and characteristics of Tax Administrative Public Interest Litigation,the paper explores the conditions of starting tax administrative public interest litigation.The second part explains the different views of the academic and practical circles on the Public Interest Litigation of Tax Administration.The doubters believe that there is still a dispute as to whether the tax revenue belongs to the state-owned property,and the external supervision system of tax law enforcement in our country has been relatively sound,through our existing system has been able to achieve.Supporters believe that tax revenue,as the object of state ownership,should belong to state-owned property.The development of Tax Administrative Public Interest Litigation is conducive to filling the gaps in the current tax legal relief system.The third part mainly analyzes the main problems existing in the operation of Tax Administrative Public Interest Litigation.Through the analysis of practical cases,it is found that the effect of the pre-litigation procuratorial proposal in the Public Interest Litigation of Tax Administration in China is not good,the burden of proof of the procuratorial organ is too heavy,the right of the taxpayer can not be guaranteed,and the procuratorial organ arbitrarily exercises the right to withdraw the lawsuit,the implementation of the case is more difficult.These problems are the root of hindering the development of Tax Administrative Public Interest Litigation,and provide a breakthrough for further improving tax administrative public interest litigation.The fourth part,in view of the above-mentioned main question proposed the consummation suggestion.Using for reference the prior beneficial experience of Tax Administrative Litigation and Administrative Public Interest Litigation,from improving the effect of procuratorial suggestions,rationally allocating the burden of proof,ensuring the right of taxpayers,and clarifying the rules of withdrawal of prosecution,and removing barriers to execution of the five aspects of Tax Administration Public Interest Litigation to improve the rationalization of the proposal.