| In China,the main methods for handling tax administrative disputes are tax administrative reconsideration and litigation.This is the practice of administrative reconsideration and litigation in the field of taxation.Therefore,it has the same features as general reconsideration and litigation,it also has its special features place.This paper introduces the concepts and characteristics,connections and differences of the two through detailed research on the basic theories of tax administrative review and tax administrative litigation.However,both the theory and practice have questioned the connection between the two.The existing connection model is no longer in line with the current social situation,and the specific connection mechanism has gradually exposed some problems.On the basis of the current system,through analysis of the theory,legislation,judicial status and problems in the connection between the two,it proposes perfect suggestions,with the purpose of protecting the legitimate rights and interests of the parties,and improving the function of the system more effectively to improve the connection between the two.At the same time,this article uses comparative research methods to analyze the practical experience of several countries outside the region,and summarizes the enlightenment for our country.It uses case study methods to analyze the problems in practice and combines the results of field investigations.Restructure the design of the existing convergence system,abolish the practice of pre-tax administrative reconsideration,and implement the tax administrative reconsideration selection model.On this basis,we can learn from the US model,set corresponding thresholds before litigation,and place tax clearance before litigation,which can protect the interests of tax administrative counterparts from infringement and effectively avoid malicious litigation.In addition,the specific connection mechanism should also be refined and optimized.For the problem of unclear connection of case acceptance,the scope of tax administrative litigation can be improved,and for the problem of poor connection of party qualifications,it should be improved.The trial basis is linked to unreasonable issues,and a clear legal basis is ensured in the stand of administering taxes according to law.Of course,to thoroughly solve the problems in the current operating mechanism,a tax court should be established in the future to ensure the professionalism and independence of tax dispute resolution. |
