对完善税务行政复议制度的思考  

Towards the Improvement of Revenue Administrative Reconsideration System

作　　者：肖国平 肖湘林[2] 

机构地区：[1]株洲市石峰区国家税务局,湖南株洲412005 [2]株洲工学院法律系,湖南株洲412008

出　　处：《株洲工学院学报》2005年第3期32-34,共3页Journal of Zhuzhou Institute of Technology

摘　　要：现行税务行政复议制度在受理范围、纳税义务前置程序、复议机构设置等方面均存在缺陷,参照国外的行政复议制度,结合我国的实际情况,据平等和便民的要求,有完善的必要性和可能性。There are limitations and defects in the extant administrative reconsideration system in terms of transaction scope, prior procedure of tax paying obligation ,setup of reconsideration institution and so on. We should consult the relevant systems overseas, combine it with the reality our country so that it can be perfected for the sake of taxpayers.

关 键 词：税务行政复议制度 抽象行政行为 中国 法律 

分 类 号：D922.22[政治法律—经济法学]