完善税务行政复议制度的探讨  

Discussion on Perfecting Tax Administrative Reconsideration System

作　　者：李兰[1] 周冻梅 Li Lan;Zhou Dongmei(Harbin University of Commerce,Harbin Heilongjiang 150028)

机构地区：[1]哈尔滨商业大学

出　　处：《对外经贸》2019年第10期155-160,共6页FOREIGN ECONOMIC RELATIONS & TRADE

基　　金：哈尔滨商业大学研究生创新科研项目(项目编号:YJSCX2018-495HSD)

摘　　要：通过文献分析、博弈分析等方法,对解决税务争议的行政复议制度进行研究,发现了税务行政复议制度存在着税务行政复议的成本较高、税务行政复议的限制条件严格、税务行政复议过程缺乏公正性等问题,在借鉴了美国的税务行政复议制度、日本的税收不服申诉制度、德国的法院外税收法律救济程序解决税务争议的经验的基础上,提出了完善我国税务行政复议制度的建议,如将税务行政复议机构独立出来、将纳税前置改为部分纳税前置、税务行政复议应突破书面审查的局限等,从而能够及时有效的解决征纳双方的税务争议。Through literature analysis and game analysis,this paper studies the administrative reconsideration system for resolving tax disputes,and finds that the tax administrative reconsideration system has higher cost of tax administrative reconsideration,strict restrictions on tax administrative reconsideration,and lack of justice in tax administrative reconsideration process. Sexuality and other issues,based on the US tax administrative reconsideration system,Japan’s tax dissatisfaction complaint system,and German extraterritorial tax law relief procedures to resolve tax disputes,proposed improvements to China’s tax administrative reconsideration system,such as The tax administrative reconsideration agency will be independent,the taxation pre-position will be changed to partial taxation pre-position,and the tax administrative reconsideration should break through the limitations of written examination,so that the tax disputes between the two parties can be resolved in a timely and effective manner.

关 键 词：税务争议 税务行政复议制度 博弈论 

分 类 号：F810.42[经济管理—财政学]