Reaction On The Administrative Review Of Taxation In China And Suggestions For Reform

Under the background of vigorous economic development,the tax disputes in the society are also more diversified and complexed.The construction of a society ruled by law makes taxpayers have a growing sense of subject and right.However,the current traditional tax dispute resolution mechanism cannot well meet the need of taxpayers to protect their rights.In the process of tax dispute resolution,the introduction of a more sound supervision and reconciliation mechanism is not only conducive to the settlement of disputes in the tax field,contributing to a harmonious tax collection and payment relationship,but also to improve taxpayers' service awareness and tax administration efficiency,and better safeguard the rights of tax administrative counterparts.In the current context of more diversified tax disputes,especially under the gradual deepening of regulatory services,solving tax-related disputes and promoting the harmonious and stable development of society is the direction of tax reform.The continuous improvement of the tax administration law in our country shows the requirement of the development of the society under the rule of law and the taxpayers' rights,the current our country exists in the tax administrative reconsideration practice to solve disputes,combined with the process of complicated,there is no maximum play to the function of tax administrative reconsideration,also go against the public interest of the current daily protection.It is a valuable subject to improve relevant laws such as the tax administration law,reasonably allocate the rights and power consciousness of both parties in the game process,realize the protection of tax administrative counterparts.Based on D company to X tax administrative reconsideration shall not accept it as an example,discusses the tax administrative reconsideration development present situation,analyzes the current existing unreasonable tax administrative pre-review,discusses the tax in the process of the decision of reconsideration lack of neutrality,and draw lessons from western tax legislation of administrative reconsideration and settlement mechanism,perfect the current tax administrative reconsideration are proposed.