Research On The System Of Tax-related Public Interest Litigation

As an important system for safeguarding social and public interests,tax-related public interest litigation has a positive role in urging tax authorities to perform their duties in accordance with the law and preventing the loss of national taxes.As the statutory national legal supervision organ,the procuratorial organ undertakes the main responsibility of the tax-related administrative public interest litigation.However,compared with the general civil and commercial litigation,criminal litigation and administrative litigation,China’s tax-related public interest litigation starts late,and the theoretical norms are still immature.There are many problems that need to be solved in judicial practice,and the difficulties faced in practice to some extent inhibit the function of the tax-related public interest litigation system.This paper analyzes the current difficulties and further proposes the optimization scheme of the tax-related public interest litigation system,with a view to effectively promoting the realization of the value of the tax-related public interest litigation system.The main content of this paper includes the introduction,the body and the conclusion.The introduction points out that tax-related public interest litigation,as a system for safeguarding social public interests,plays an important role in urging tax departments to perform their duties in accordance with the law and preventing the loss of national taxes,and has obvious institutional advantages.However,there are many difficulties they have to some extent restrained the function of the tax-related public interest litigation system.The literature review part combs the research on the tax-related public interest litigation system.The introduction also introduces the research methods of this paper,summarizes the structure,main innovations and shortcomings of this paper.The text is divided into four chapters.The first chapter introduces the theory of tax-related public interest litigation,focusing on the concept and characteristics of tax-related public interest litigation,the uniqueness of tax-related public interest litigation,the return of jurisprudence and the relevant theories of tax-related public interest litigation.In this chapter,it is pointed out that the tax-related public interest litigation refers to the public interest litigation brought by the procuratorial organ as the public interest litigant to the judicial organ when the tax department fails to perform its duties as required by the procuratorial proposal in order to protect the national tax rights and interests.Its purpose is public welfare,its nature is objective litigation,its subject is unique,and its particularity lies in the legality review of the tax collection and management behavior of the tax department.Secondly,this chapter combs the legal basis of tax-related public interest litigation,and discusses the purpose of the system and the trial object.Finally,this chapter lists the relevant theories of tax-related public interest litigation,including the actionability theory of tax-related behavior and the value function of tax-related public interest litigation.The second chapter analyzes the theory and judicial practice.In theory,it discusses the scope of accepting cases,pre-litigation procedures,starting standards and investigation procedures of tax-related public interest litigation under China’s current legislation;In practice,it analyzes the problems arising in practice,such as the unclear function of the procuratorial organ,the disagreement on whether to introduce a third party in tax-related public interest litigation,the absence of taxpayer’s right relief,and the unclear identification standard of tax department’s illegal acts.The third chapter briefly introduces the foreign taxpayer litigation system.Including the origin of the taxpayer litigation system in the United Kingdom,the United States,Japan and France,and the particularity of its application in various countries.It also explains the necessity of the construction of the taxpayer system,and finally puts forward the ways to learn from the foreign taxpayer system,such as improving the legal system of tax-related public interest litigation,reasonably setting up the pre-litigation procedures,and focusing on the construction of tax-related public interest litigation system to adapt to China’s national conditions.The fourth chapter puts forward the path to improve the system of tax-related public interest litigation,and puts forward several optimization suggestions for the problems arising from the theory and practice of tax-related public interest litigation:firstly,it is necessary to strengthen the legal supply of tax-related public interest litigation,and separately system the laws and regulations and matching measures of tax-related public interest litigation;Secondly,we need to improve the litigation procedure of tax-related public interest litigation,that is,clarify the scope of accepting cases,construct a reasonable pre-litigation procedure,clarify the starting standard,and determine the distribution of the burden of proof;Finally,it explains the ways of relief for taxpayers’ rights,including confirming the third party status of taxpayers and constructing the diversified participants in tax-related public interest litigation.The conclusion part is a simple summary of the full text,combing the research results of this paper on the subject of tax-related public interest litigation system.