纳税争议复议前置的反思与展望  

Reflections on and the Prospects of Administrative Reconsideration before the Litigation of Tax Disputes

作　　者：刘权[1] Liu Quan

机构地区：[1]中央财经大学法学院

出　　处：《治理研究》2022年第2期117-122,128,共7页Governance Studies

基　　金：最高人民检察院检察理论研究课题“民营经济发展语境下行政诉讼检察监督研究”(编号:GJ2019C04)。

摘　　要：纳税争议专业性较强,由行政复议先行解决理论上可以高效、全面化解争议,及时保障国家税收,并减轻法院诉讼负担。但纳税争议复议前置违反比例原则过度损害了纳税人权利,由于复议的独立性与公正性不足导致复议决定难以令人信服而徒增维权成本,不存在减轻法院税务诉讼负担的现实需求,不利于优化营商环境,已越来越不符合新时代的需要。在行政复议体制机制还未发生重大变革前,在行政复议公信力还没有得到普遍提升的背景下,纳税争议复议前置制度应当立即寿终正寝。应建立健全纳税争议解决自由选择机制,以实现国家税收征管效率与纳税人权利保障的平衡。Tax disputes are highly professional.In theory,administrative reconsideration before litigation can resolve disputes in an efficient,comprehensive manner,guarantee timely collections,and increase judicial economy.However,this may violate the proportionality principle and excessively damage the rights of taxpayers.Due to its lack of independence and impartiality,reconsideration is an unconvincing distraction and merely increases the cost of protecting one’s rights.There is no real need to reduce the burden of court tax litigation.Mandatory administrative reconsideration is not conducive to optimizing the business environment and has become increasingly incompatible with the needs of the new era.Major changes to the current system have not been successful.A free choice between tax dispute resolution methods should be established to achieve a balance between the efficiency of national tax collection and management and the protection of taxpayers’rights.

关 键 词：纳税争议 复议前置 比例原则 纳税争议解决自由选择机制 

分 类 号：D912.2[政治法律—民商法学]