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A Research on Taxation Reconciliation Issues

Author: ZhaoDongLi
Tutor: ZhaoXinHua
School: Jilin University
Course: Legal
Keywords: Tax Settlement Entity Program Legal remedies Building
CLC: D922.22
Type: Master's thesis
Year: 2010
Downloads: 53
Quote: 0
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Abstract

As to the collegiate system of dispute resolution, reconciliation initially been widely used in the field of private law. But the beginning of the 20th century, with the Privatization of Public Law, Private Law Public Law trend is increasingly evident, especially with the democratic ideas of the agitation, the welfare state, national, and other new payment concept of national purposes emergence consultative general increase in judicial practice, reconciliation system was introduced field of public law, resolve disputes and disputes become diversified ways. Tax reconciliation is accompanied by the development process of this law came into being. In China, the administrative law on reconciliation as a means of dispute resolution, in recent years was only mentioned, and increasingly being taken seriously and concern. May 23, 2007 promulgated the \can follow the voluntary principle of legal mediation, first introduced in the field of administrative law ADR (alternative dispute resolution mechanisms). Since April 1, 2010 from the implementation of the State Tax Administration, \But this research is still theoretical circles is not deep enough, especially the lack of strong operational specific practices. This paper attempts to reconcile the concept of taxation, scope, procedures, effectiveness and analysis of issues such as legal remedies, from substantive law, procedural law and other aspects of construction and oversight mechanisms improve the tax settlement system, in order to be able to play a practical application of reference and helpful. This paper is divided into four parts: the first part of the tax reconciliation concept, subject, object and scope were defined. The tax settlement discussed in this article refers to the tax authorities and the tax relative to management, tax administration related persons, on the whole process of tax collection and management disputes arising in the absence of violation of laws and regulations, prohibitions under the premise through equal consultation, mutual compromise, the formation of consensus, and ultimately entered into a settlement agreement reached Mediating the purpose of a dispute settling disputes. Reconciliation body includes taxation authority and the relevant tax administration relative who limits the scope of reconciliation in the tax controversy, tax penalties, administrative reconsideration and administrative litigation. The second part focuses on the tax reconciliation procedures were constructed. Start of the tax reconciliation, negotiations, signing of the settlement agreement and the implementing agreement so the whole reconciliation process was institutional design and regulation. First, the main argument of the start of reconciliation, start the terms and conditions, followed by focusing on the settlement negotiation process of the regulation. By considering the nature of the settlement will be equal, open, fair and lawful as settlement negotiations must comply with the rules. In this rule under the command of the settlement negotiations process specific planning. Finally, the settlement agreement in the form, format, entry into force and implementation were demonstrated. The third part focused on the question of the validity of the tax reconciliation. Discusses the tax settlement in the row of procedural law and substantive law he played OK on the force of res judicata and execution issues. The fourth part discusses the flaws in the tax reconciliation problem solving and legal supervision, from a legal point of view to further improve the tax relief reconciliation system, trying to make up for shortcomings and deficiencies of the program itself.

A Research on Taxation Reconciliation Issues

Abstract

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