对我国税务行政复议制度的几点思考  

Reflections of Rules on Taxation Administrative Review

作　　者：阮友利[1] 

机构地区：[1]新疆大学法学院,新疆乌鲁木齐830046

出　　处：《税务与经济》2010年第5期94-97,共4页Taxation and Economy

摘　　要：税务行政复议制度对保护纳税人权利具有重要作用,现阶段税务复议前置条件的规定严重妨碍了纳税人救济权的行使,应予以取消;应引入回避制度和复议决定说明理由制度,以有效防止复议人员偏私,促使他们更审慎地作出决定;应采取措施增强复议机构及其工作人员的独立性、提高复议队伍的专业化水平,以有效保证税务行政复议决定的公正性。Rules on taxation administrative review plays an important role in protecting the rights of taxpayers.But the preconditions of taxation review should be abolished because it seriously hampers the right of relief of taxpayers at the present stage.Avoidance system and reason-giving system of reconsideration should be introduced to effectively prevent the review officers from favoritism and help them make their decisions carefully.Measures should be taken to strengthen the independence of review institutions and their staff and improve their professional level in order to guarantee the impartiality of taxation administrative review.

关 键 词：复议前置条件 回避制度 说明理由制度 复议决定公正性 

分 类 号：F810.42[经济管理—财政学]