国外税务行政争议解决机制及启示  

Foreign Tax Administrative Dispute Resolution Mechanism and Its Enlightenment

作　　者：谌韵灵 CHEN Yunling

机构地区：[1]扬州大学马克思主义学院

出　　处：《税务研究》2020年第12期97-101,共5页

基　　金：江苏省哲学社会科学研究重大项目“中国特色社会主义制度视域下的共享发展理念研究”(项目编号:2016ZDAXM002)的阶段性研究成果。

摘　　要：目前,国外税务行政争议解决机制主要有行政复议、行政诉讼、调解三种。本文通过介绍国外税务行政争议解决机制,为我国税务行政争议解决提供借鉴,以期有效化解税务行政争议、保护税务行政相对人的合法权益、维护国家利益和社会秩序。The existing dispute resolution mechanisms in tax matters throughout the world consist primarily of administrative review, administrative litigation and mediation. This paper attempts to offer some references to tax dispute resolution in China by examining the administrative avenues to dispute resolution in tax matters in the selected countries, in order to effectively settle the tax administrative disputes, protect the legitimate rights and interests of the relative persons of tax administration and safeguard the national interests and social order.

关 键 词：税务行政争议 解决机制 行政复议 行政诉讼 调解 

分 类 号：F812.42[经济管理—财政学] D915.4[政治法律—诉讼法学]