税务救济制度研究.pdfVIP

论文摘要 关于税收合法性的讨论从文明国家建立开始就一直没有停止过，发展到现 代，多数学者都赞同公民的各种宪法性权利是其履行纳税义务的前提，基于此， 纳税人权利的保护和救济开始得到广泛的关注，成为税收制度不可分割的重要组 成部分。西方各国的实践都表明，加强纳税人权利的保护，不仅仅是市场经济和 社会发展到一定阶段的自然产物，而且也是提高税收征收管理效率的客观要求。 税务救济制度的发展在我国整个税收法律体系以及行政救济法律体系中都起着 十分重要的作用。而在整个税务救济体系中，税务行政复议和税务行政诉讼是最 主要也最为重要的两种救济方式。我国虽然也是同时设有税务行政复议和税务行 政诉讼这两种制度，但与许多救济制度体系比较发达的国家相比较而言，这两种 制度并非呈现一种并重的态势，不论是在法律层面还是实践领域，税务行政复议 的各种特殊规定都使得税务行政诉讼的管辖范围受到了很大的限制，这同时也从 很大程度上限制了整个税务救济体系的发展。2010 年《税务行政复议规则》的 颁布实施虽然解决了部分矛盾，但税收行政复议调解制度、复议前置、税款和保 证金的缴纳问题仍然值得关注和进一步研究。对此，国外成熟的经验有诸多值得 借鉴的地方，独立的税务行政复议机构、税务行政法院制度、纳税人申请退税权 的保护、税务行政赔偿制度的完善都将对我国税收行政救济制度的完善起到重要 的作用。 关键词：税收、救济、行政复议、行政诉讼、税务法院 ABSTRACT Discussion on the legitimacy of tax from civilized countries has never stopped in the first place, to the development of modern, most scholars agree with the various constitutional rights of citizens is a prerequisite for its tax obligations, based on this, protection and relief to taxpayers rights began to be widespread concern, becoming an integral important part of the tax system. State practice shows that in the West, strengthening the protection of taxpayer rights, not only the natural product of the market economy and social development to a certain stage, and it is the objective of improving the efficiency of tax collection and management requirements. Tax relief system development in Chinas tax legal system as a whole, as well as administrative remedies play a very important role in the legal system. Throughout the system of tax relief, tax administrative reconsideration and administrative litigation taxation is the most important are the two most important remedies. In China Although is while has tax administrative reconsideration and tax administrative litigation this two species system, but and many relief system system comparison developed of national phase comparison,, this