我国税务行政救济制度的完善建议——兼评《税收征收管理法修订草案(征求意见稿)》有关规则  

Suggestions on the Perfection of China's Tax Administrative Relief System——Comment on the Relevant Rules of the Draft Amendment to the Law on Administration of Tax Collection(Draft for Soliciting Opinions)

作　　者：敖玉芳[1] 李刚[2] 

机构地区：[1]贵州师范大学法学院,贵州贵阳550001 [2]厦门大学法学院,福建厦门361005

出　　处：《税务与经济》2017年第4期74-78,共5页Taxation and Economy

基　　金：教育部人文社会科学研究青年基金项目"税务诉讼证明责任规则研究"(项目编号:16XJC820001)的阶段性成果

摘　　要：我国税务行政救济制度在对纳税人诉权的保护、举证责任、调解与和解、税务行政复议机构和税务行政诉讼审理机构设置等方面存在不足之处,客观上阻碍了对纳税人权利的保护。"十三五"期间,结合新修订的《行政诉讼法》和即将修订的《税收征收管理法》,借鉴先进国家的立法经验完善相关制度,有利于及时有效地保障和救济纳税人受到侵害的权利,以贯彻落实税法中的纳税人保护理念。There are some deficiencies in China＇s tax administrative relief system in terms of the protection of taxpayer＇s right,the burden of proof,mediation and reconciliation and the organization setting of tax administrative reconsideration and tax administrative litigation,which objectively hinder the protection of the rights of taxpayers. During the ＂13th Five-Year Plan＂period,with the reference of the newly revised ＂Administrative Procedure Law＂and the ＂Law on Administration of Tax Collection＂which will be revised,it is important for the government to improve the relevant system by learning the legislative experience of developed countries,which is conducive to the timely and effective protection of taxpayers＇ right and relief so as to implement the concept of taxpayer protection.

关 键 词：税务行政复议 税务行政诉讼 纳税人权利 权利救济 

分 类 号：F810.42[经济管理—财政学]