论行政复议在化解税务行政争议中的主渠道作用  

Main Role of Administrative Review in Dissolving Disputes of Tax Administrative Disputes

作　　者：廖仕梅[1] LIAO Shimei(Law School,Beijing Institute of Technology,Beijing 100081,China)

机构地区：[1]北京理工大学法学院,北京100081

出　　处：《北京理工大学学报（社会科学版）》2024年第6期153-162,共10页Journal of Beijing Institute of Technology：Social Sciences Edition

基　　金：国家社会科学基金后期项目“税务行政争议的预防及解决路径研究”(22FFXB038)。

摘　　要：实质化解税务行政争议有利于和谐税收征纳关系、保护纳税人合法权益。相比于税务行政诉讼,税务行政复议机关的税收专业性更强、审理权限更大、审理范围更广。但因部分纳税人难以按税务机关的要求补缴税款,缴纳滞纳金,无法取得行政复议权,导致中国税务行政案件不多。`税务行政复议机关的分散导致专业化税务行政复议人才队伍的建设存在困难,税务行政复议机关的公正性、独立性等受到质疑。无条件赋予纳税人行政复议权,集中税务行政复议机关等措施将有利于充分发挥税务行政复议化解税务行政争议的主渠道作用。Solving tax administrative disputes is conducive to harmonizing taxation relationship and protecting taxpayers’rights.Compared to tax administrative litigation authorities,tax administrative review offices are more professional in taxation law,have stronger trial authority and have a wider scope of review.But some taxpayers can’t get tax administrative review rights for they cannot pay tax and overdue fine according to the requirements of tax offices,so the number of tax administrative cases is limited.It is difficult to develop a professional unit of administrative reconsideration personnel due to the decentralization of tax administrative review offices,and the impartiality and independence of tax administrative offices are questioned.Tax administrative review will play a main role of resolving tax administrative disputes if taxpayers are endowed tax administrative rights unconditionally,and tax administrative review offices are concentrated.

关 键 词：行政复议 税务行政争议 税务法院 主渠道 清税前置条件 

分 类 号：D922.11[政治法律—宪法学与行政法学] D925.3[政治法律—法学] D922.22