我国税务复议前置制度存废分析-analysis on the preservation or abolition of the pre-system of tax reconsideration in china.docxVIP

我国税务复议前置 制度主要体现在《税收征管法》第八十八 条的规定中。虽然只是行政复议的一个部 分，但它发挥着不可替代的重要作用。税务复 议前置制 度的设置可以确保国家税 收利益，维护征税机关公信力，减轻诉讼负担 ，避免司 法资源浪费。但是作为一 种税务争议救济制度，它的缺陷也是明显的。 针对税务 复议前置制度，目前国内 主要有两种观点：一种是保留税务复议前置， 另一种则 是废除税务复议前置，或 者是有条件的予以保留。但是探讨税务复议前 置制度存 废问题的专门文献并不多 ，多是在分析税务行政复议制度问题时提及， 或者是基 于保留复议前置基础上对 税务复议前置制度的完善建议。对比分析国内 外适用税 务复议前置制度的情况， 我国税务复议前置制度存在着诸如违背行政复 议立法初 衷、违背宪法赋予纳税人 的基本权利、违背公平争议原则等缺点，使税 务行政复 议流于形式，应当全部予 以废除。同时，在废除税务复议前置制度后， 我们也应 当进一步完善税务行政复议及诉讼制度，保障纳税人权利救济渠道的畅通。关键词：税务行政复议；税务复议前置；税务复议前置存废；税务行政诉讼AbstractThe pretage of reconsiderision to tax administration is contained in the 88th rule of 《 Taxation Management 》 .Although being a portion of administrative reconsideration, it plays an irreplaceable role. This System of reconsierision canprotect the national taxation, maintain the influence of public credit, ease the burden of lawsuits, avoid the wasting the resource of jurisdiction. Howerver, taken as a relief to taxation dispute its flaw is obvious. There exists mainly two points of view about the pretage of reconsiderision to tax administration.One supports to keep the pretage of reconsiderision System, the other suggests abolishing it or conditionally keep it. However, researches focus on whether the pretage of reconsiderision to tax administration be kept or abolished are not enough. It is just mentioned by analysis that about reconsiderision to tax administration, or only a complement for the pretage of reconsiderision to tax administration.In contrast with the pretage of reconsiderision to tax administration abroad, the pretage of reconsiderision to tax administration in China has some flaws such as going against the original purpose of establishment of the pretage of reconsiderision to tax administration, violating the rights of tax payer, break the principle of fair dispute, etc. The the pretage of reconsiderision to tax administration makes reconsiderision to tax administration become a mere formality, and it should be abolished completely. Besides, when the pretage of