我国税务争议和解制度分析-analysis of chinas tax dispute settlement system.docxVIP

PAGE PAGE 2 内容摘要 现代国家的税收不单作为国家财政收入的工具，还对国家经济宏观调控、国民收入 分配起到重要作用——税收的地位越来越重要。同时，税收具有复杂性、经济性特点， 税务机关工作人员的失当行为以及纳税人意识等因素交织在一起使得税务争议不可避 免地出现。如不能快速、有效地解决税务争议，将引发一系列严重后果，如危害社会公 共利益、削弱政府权威、损害纳税人利益、增加税收成本等。基于此，ADR 机制作为消 解税务争议之 “良方”正在为越来越多的国家（地区）所选择。近年来，我国亦开始 借鉴域外研究成果，展开对税务争议和解制度的探索，并取得了一定成果。但是，囿于 中外在法律传统、现实国情、发展程度等方面存在明显差异，域外的经验、成果并不能 随意“拿来”为我所用。因此，系统研究并构建我国的税务争议和解制度，无疑具有重 要的理论价值与现实意义。 本文除绪论和结语外，共分为四个部分： 第一部分对税务争议和解制度做了总括性介绍。首先，明确税务争议的含义：税务 争议实为税务行政争议，而非其它；其次，介绍税务争议的复杂性和经济性特点，并且 在此基础上探讨和解的必要性；最后，阐述了我国税务争议和解制度的理论与实践现状。 第二部分阐述税务争议和解制度的理论基础。首先，表明在解决税务争议的过程中 应树立何种理念，并在这种理念的指导下具体构建该制度；其次，从不同角度出发探讨 税务争议和解的正当性。 第三部分介绍域外税务争议和解制度及对我国的启示。首先，梳理了不同国家（地 区）相关制度发展和具体构建情况；其次，指出其对我国税务争议和解制度构建的有何 启发和借鉴之处。 第四部分为税务争议和解制度的构建。参照美国、英国、德国以及我国台湾地区的 制度实践，具体分析了我国税务争议和解制度的适用阶段、适用范围、具体程序、和解 效力与监督等问题。 关键词：税务争议；和解；制度构建 Abstract The function of taxation has changed apparently in modern society. It is not only as a tool of national fiscal revenue, but also playing an important role in states macro-control and distribution of national income. However, because of its characteristics of complexity and economy, misconduct of tax agency staff and the taxpayers who deliberately refuse to pay tax or pay less, taxation disputes take place inevitably. Once these disputes cannot be resolved quickly and effectively, they will lead to serious consequences, such as the damage of the public interests and the interests of taxpayers, the harm of government authority, and the increase taxation costs and so on. Thus, ADR mechanism that is a scientific solution to eliminate these disputes are being explored and reconciliation tends to be accepted by more and more countries. Similarly, with the influence of these countries, we have begun to explore the tax dispute settlement system and obtained some achievements. It should be noted that legal traditions, current conditions, and levels of development vary from country to country, so extraterritorial system shouldn`t arbitrarily be transplanted and we must explore our own tax