Analysis Of China's Procuratorial Organs Fiscal And Taxation Public Interest Litigation System

Finance is the "mother of government" and is the basic means and important pillar for the modernization of state governance and the rule of law in the new period.Actively,safely,and promoting public interest litigation in finance and taxation is the only way to modernize the rule of finance and taxation.On June 27,2017,the revision of my country's "Administrative Procedure Law" was completed,marking the formal establishment of the administrative public interest litigation system.Although the "Administrative Procedure Law" does not clearly stipulate public interest litigation in the field of finance and taxation,a large number of public interest litigation in finance and taxation in judicial practice operate in the name of "protection of state assets or protection of state property".The proposition of fiscal and taxation public interest litigation is not to divide the "territory" of administrative public interest litigation,but is a new thing that integrates the fiscal law of the field of law and the traditional administrative litigation law.At the Fourth Plenary Session of the 19 th Central Committee of the Communist Party of China in October 2019,it emphasized the need to "expand the scope of public interest litigation cases" and made new decision-making arrangements for public interest litigation.It is against this background of good legal environment that theoretic exploration of the fiscal and public interest litigation filed by the procuratorial organs of my country is conducted.The full text is divided into four parts: First,the necessity of prosecuting financial and tax public interest litigation from the prosecutorial organization is analyzed to elaborate on the concept and characteristics of fiscal and tax public interest litigation;and the focus is on analyzing the necessity of implementing fiscal and tax public interest litigation.The analysis of necessity uses the fiscal and taxation system to effectively supervise,promote the taxpayer's rights remedy system,examine the public interest litigation from the aspect of restricting the power,and upgrading to the strategic height of national governance.Managing finance and governing the country is the original intention of the system and is beneficial to each other.Coordinate and jointly govern the country.Secondly,using the research methods of empirical case analysis,based on the collected and organized cases,the three representative cases of fiscal and taxation public interest litigation after the pilot of thefiscal and taxation public interest litigation were selected,and the review of the procuratorial organ's handling of fiscal and taxation public interest litigation was conducted.Existing problems,such as the scope of acceptance in fiscal and public interest litigation,the distribution of the burden of proof of procuratorial organs and administrative organs,the effect after the start of pre-litigation proceedings,disputes over the status of procuratorial organs in fiscal and public interest litigation,and problems with the source of case clues.Through the question to find the reasons for the formation of obstacles to the public prosecution in my country's procuratorial organs,from the understanding of the nature of the procuratorial organs,the lack of public recognition of public prosecution by the procuratorial organs,the professionalism of fiscal and tax inspection,and the lack of education of professional prosecutors.Again,draw on the mature experience of foreign public interest litigation,such as the relevant systems in the United States,Japan,France,and the United Kingdom;compare the commonalities and differences between fiscal and tax public interest litigation and taxpayer litigation and the implications of taxpayer litigation for fiscal and tax public interest litigation.Finally,proceeding from the local reality and combining with the status quo of my country's procuratorial organs to file a fiscal and public interest litigation system to improve.The model of the scope of acceptance of fiscal and public interest litigation,the distribution of the burden of proof between the procuratorate and the defendant,how to standardize the pre-litigation procedures,increase the number of case clue sources,and improve the measures for fiscal and public interest litigation.