税务行政复议

第一，要取消税务行政复议前置条件的设置。

The first , the preconditions from administrative reconsideration on taxation should be abolished .

税务行政复议制度作为行政复议的有机组成部分，在解决税务争议方面发挥着重要的作用。

Administrative reconsideration on taxation as a part of system of administrative review plays a very important role in solving disputes of taxation .

税收征纳后的纳税人程序权是纳税人救济权，主要包括税务行政复议权和税务行政诉讼权。

It mainly includes tax administrative reconsideration right and tax administrative litigation right .

对完善税务行政复议制度的思考

Towards the Improvement of Revenue Administrative Reconsideration System

税务行政复议制度研究

Research on Administrative Reconsideration System of Taxation

在税务行政复议中，纳税人有查阅证据、依据和其他有关材料的权利。

Tax payers have the right to consult evidence , proof and other related documents in the course of tax administrative review .

税务行政复议机关受理行政复议申请，作出行政复议决定，适用本规则。

The Rules are applicable to taxation administrative review authorities in accepting the application for review and in making decisions on administrative review .

税务行政复议旨在保护纳税人及其他税务当事人的合法权益，保障和监督税务机关依法行使职权的行政司法活动。

The goal of tax administration reconsider is protecting the legal rights and interests of taxpayer and other party concerned , ensuring and supervising tax office to perform official powers according to law .

其次介绍了税务行政复议的功能，其中包括保护纳税人合法权利的功能；税务机关自我监督的功能；减少行政诉讼的诉累。

Then introduces the function of the tax administrative review , including the function of protecting the legitimate rights of taxpayers : the tax authorities of self-monitoring function : reduce administrative proceedings v. tired .

纳税人在申请税务行政复议时，对税务机关作出的具体行政行为所依据的行政规范性文件，有一并提出申请审查的权利。

Tax payers have the right to apply for a concurrent review on the normal administrative document on which specific administrative executions made by tax authorities are based when they apply for tax administrative review .

第二至四部分是本文的重点，分别从税务行政复议、税务行政诉讼和纳税人诉讼等几方面详细进行中外对比，并提出改革建议，最后简单论述了税务行政赔偿制度。

The second to the forth parts of this thesis is the focal point , which separately expound the tax administration reconsideration , the tax administration lawsuit and the taxpayers ' lawsuit and simply expound the tax administration compensation finally .

对下级税务机关的行政复议工作进行检查和监督；

Examining and supervising the administrative review work of tax authorities at lower levels ;

自2010年4月1日起实施的国家税务总局《税务行政复议规则》中，也专门设立章节规定了和解与调解制度。

In Rules for the Tax Administrative Review of State Administration of Taxation has been implemented since Apr. 1st , 2010 , reconciliation and mediation system is regulated in chapters and sections established specially .

我国经济建设速度在加快，导致税收规模庞大，税务纷争不断，而税务行政复议制度又是解决这个的问题的主要方式，因此不适应经济社会的税务法律制度也需要慢慢地改进。

Fast economic construction in China leads to a large scale of revenue , continuous disputes of taxation ; however , administrative reconsideration on taxation is also common way to solve the problem . So tax laws unsuitable to economic society should be amended .

并对近年来全国税务系统税务行政处罚听证、税务行政复议、税务行政诉讼等救济权利的行使情况进行了调查分析。

The author also made the analysis of situation of exertion of self-defense right including tax administrative penalty hearing , tax administrative review , tax administrative proceedings and other rights .

本章主要介绍税务行政救济的三种主要途径：税务行政复议、税务行政诉讼和税务行政赔偿。

Chapter two : the principle of remedy for tax administration .

通过论述引入税务争议和解是促进社会和谐，弥补税务行政复议和税务行政诉讼的不足，在实践中规范税务争议和解行为的必然要求，探讨税务争议和解的必要性。

Through introducing the tax dispute settlement is promoting social harmony , offset tax administrative review and administrative litigation , in the practice of the dispute settlement standard tax is the inevitable requirement of behavior , the necessity of the settlement of tax dispute .

在税务稽查实践中，由于税务稽查取证的随意性和不规范性以及稽查人员的法律素质等原因，造成了税务机关在行政复议、行政诉讼中因证据不足或取证违法而败诉。

In the practice , because in the tax investigate there is recklessness and illegal . And the investigate people is unqualified for their work , it happen that the tax department has no enough evidence in the administrative lawsuit or lose a lawsuit because the evidence is illegal .