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Defects and improvement of the current tax system of administrative review

Author: WuYuLian
Tutor: ZhangXueRui
School: Beijing University
Course: Legal
Keywords: Tax Administrative Reconsideration System Idea Defect Perfect
CLC: D922.22
Type: Master's thesis
Year: 2007
Downloads: 272
Quote: 2
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Abstract

The article foreword from the system of administrative review discusses the important positions in the legal system of the significance of the title to the tax system of administrative review, and then expounded the academic grounds. Although written papers have been on the same theme, but existing article or omission, or somewhat inaccurate, more importantly, did not find the problem fundamentally, not deepen, is just stop at micro institutional level, there is no depth to the a macro conceptual level. This article is both microscopic investigation of the institutional level, macro conceptual level visits. In the first chapter, the article on the historical development of the tax administrative reconsideration comb, and a description of its current system of content. The second chapter is the analysis of the micro issues of the current tax system of administrative review. These problems are mainly in the micro-system level including the improper tax administrative reconsideration of the pre-conditions, reconsideration front unreasonable, improper final award requirements, reconsideration, the agency is not independent, reconsideration staff is not professional, defects in the form of reconsideration review. The micro-system level is the level of surface phenomena. The third chapter is the analysis of the macroeconomic problems of the current tax system of administrative review. In the the macroscopic conceptual level, the current tax system of administrative review against the selfishness of taxpayer rights and the tax judicial doctrine two basic tax concept of rule of law. Macro conceptual level is the question of the nature of the deep level. Tax administrative reconsideration of the pre-conditions for improper the reconsideration front unreasonable, the final decision to the provisions of improper main problem is not independent contrary to the selfishness of taxpayer rights, reconsideration institutions, the reconsideration staff is unprofessional, reconsideration review of defects in the form of the problem Tax judicial doctrine contrary. Some of both at the same time contrary, such reconsideration front of the provisions and the final award of the provisions of violation of the rights of taxpayers and selfishness, against tax judicial doctrine. In the fourth chapter of the article, and to the problems, the authors propose a corresponding perfect views. Adhere to the concept is the soul of the system point of view, the article that improve our current tax system of administrative review of the most important and most fundamental is the basic concept of the rule of law of the use tax guidance is to use taxpayer rights parochialism and Tax judicial doctrine for guidance, guidance with the idea to have the right direction. Then vigorously to create a favorable environment for tax administrative reconsideration system, taxpayers' awareness of their rights, including training, to improve the quality of law enforcement, and strengthen tax legislation directly, indirectly, including the development of market economy, promote political democracy. In addition to the specific system above problems one by one to improve is to establish relatively independent tax administrative reconsideration institutions, tax administrative reconsideration procedure more judicial establish judicial the final ruling principle, cancel reconsideration front cancel reconsideration restrictions, to cultivate a professional tax legal talent. Article epilogue summary summarized.

Defects and improvement of the current tax system of administrative review

Abstract

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