Research On Pre-litigation Mechanism Of Tax Dispute

According to the provisions of article 88 of the tax administration law of China,if a tax payment dispute wants to enter the litigation procedure,it should be put before the application for reconsideration and before the reconsideration before the litigation,which constitutes the pre-litigation mechanism of tax payment dispute.Different from the general situation that the relative party of administrative disputes can choose between reconsideration and litigation,the pre-litigation mechanism deprives the taxpayer of the right to choose in tax dispute cases.Moreover,the requirement to pay tax in advance also sets up obstacles to the taxpayer's right of relief.In order to better protect the taxpayer's right of relief,and to realize the balance between the state tax right and the taxpayer's private property right,it is necessary to study the pre-litigation mechanism of tax disputes.In addition to the introduction and conclusion,this paper mainly studies the pre-litigation mechanism of China's tax payment dispute through the following parts:The first part is to explain the pre-litigation mechanism of tax disputes.Firstly,according to the provisions of the tax administration law of China,the scope of the pre-litigation mechanism of tax payment dispute is extracted and analyzed.Then,from the dimension of right relief,the balance dimension of power and right,and the dimension of tax payment service,this paper makes a deeper analysis to deepen the understanding of the pre-litigation mechanism of tax payment dispute.The second part is the review of the tax dispute litigation mechanism in China.Through the analysis of the relevant legal norms of the pre-litigation mechanism of tax payment dispute and the operation of the mechanism in reality,the author interprets the theoretical problems of the pre-litigation mechanism of tax payment dispute which hinder the relief of taxpayers' rights and impact on taxpayers' rights of equality.This paper summarizes the problems such as the dilemma of relief of tax dispute with incidental administrative penalty and the conflict of law application of tax administrative reconsideration application time limit during the implementation of tax dispute litigation.The third part is through the introduction of the us and Japan tax dispute resolutionmechanism,the analysis of its common value,to China's tax dispute litigation before the development of the mechanism of enlightenment.Starting from the design and operation status of the corresponding tax administrative dispute resolution system in Japan and the United States,this paper analyzes the reasonable kernel of Japan's national tax disobedience appeal system and the "leading reconsideration preposition" system in the United States,so as to provide help for the improvement of China's tax dispute pre-litigation mechanism.The fourth part is the reflection on the pre-litigation mechanism of tax disputes in China.By tracing the course of the emergence and development of the pre-litigation mechanism of tax payment dispute,we can see that the theory on which the pre-litigation mechanism of tax payment dispute is based has developed and changed,and the social situation on which it is based has also been transformed.Moreover,through the reflection from the perspective of law and economics,the author finds that it restricts the rights and the distribution of relief resources is unreasonable,and finally concludes that the pre-litigation mechanism of tax payment dispute is no longer suitable for the needs of The Times,and then realizes the necessity of reform.The fifth part is the consummation suggestion to the tax dispute litigation mechanism of our country.At the macro level,we should follow the trend of strengthening the protection of taxpayers' rights and changing from management to governance,and reform the concept of pre-litigation mechanism of tax payment dispute to guide specific reform measures.On the one hand,as for the system of tax clearance preposition in the pre-litigation mechanism of tax payment disputes,through sorting out and analyzing the existing reform ideas of tax clearance preposition system,Suggestions are put forward to abolish the rule of tax clearance preposition after comprehensive analysis.On the other hand,regarding the system of pre-reconsideration,we affirm its positive role in the process of settling tax disputes,but we also admit its shortcomings.Following the thought of selecting the best and removing the worst,it is suggested to change it into the selection mode of reconsidering induction.