新《税务行政复议规则》的新精神  

An Interpretation on the Essence of the New Regulation of Tax Administrative Reconsideration

作　　者：袁森庚[1] 

机构地区：[1]国家税务总局党校,江苏扬州225007

出　　处：《涉外税务》2010年第11期59-62,共4页International Taxation In China

摘　　要：新《税务行政复议规则》自2010年4月1日起施行。新规则以"解决税务行政争议"为立法宗旨,对原有规定进行了较大的修改。本文以"解决税务行政争议"为视角,对《税务行政复议规则》的立法精神进行了全面解读。The new Regulation of Tax Adminis-trative Reconsideration came into effect on April 1st, 2010, which is enacted for the purpose of resolving tax administrative disputes and covers new major changes compared with its previous version issued in 2004. From the perspective of ＇resolving tax adminis-trative disputes＇, the new essence of Regulation of Tax Administrative Reconsideration has been comprehen-sively interpreted in this paper.

关 键 词：税务行政复议规则 税务行政争议 

分 类 号：D922.1[政治法律—宪法学与行政法学] D922.22[政治法律—法学]