on the administrative review of our tax system reflections（我们的税收行政复议的系统反思）.docVIP

On the administrative review of our tax system Reflections [Abstract] tax administrative review system to protect the tax **** Lee has an important role, at this stage the conditions of the pre-tax review a serious impediment to the exercise of the right of the taxpayer relief, should be abolished, avoidance system should be introduced to explain the decision and reconsideration reasons the system to effectively prevent the review staff favoritism. encourage them to make more careful decisions, reconsideration should take measures to enhance the independence of institutions and their staff, i