论税务和解-经济法学专业论文.docxVIP

硕十学位论文 硕十学位论文 摘要 摘 要 和解作为以合意解决纠纷的制度，最初在私法领域被广泛运用。 但随着纠纷产生的多样化和利益主体的多元化，特别是伴随着民主思 潮的激荡，福利国家、给付国家等新型国家目的观的出现，和解制度 被引入公法领域。税务和解正是伴随着这一进程应运而生的。 税务和解是指税务机关对于课税基础事实或证据之采认，经过职 权调查仍不能确定或虽能够确定但需耗费过巨，为了稽征效率，有效 达成课税目的，而与纳税义务人平等协商、互相妥协达成合意的行为 或解决方案。和解的标的为课税基础事实或证据之采认，而与税收实 体债权债务无涉，并不违反税收法定原则。税务和解具有有限合意性 的性质，以此区别于民事和解。通过征纳双方的和解，能够起到定分 止争，提高稽征效率，增加国库收入，消除税收债权债务的不确定状 态，保障纳税义务人程序参与的功能和作用。同时，公法私法化为其 提供了理论前提，税收债务说为其提供了理论基础，并且我国一直以 来都崇尚和谐，厌恶讼争，因此在我国构建税务和解制度具有可行性。 国内的稽征实践和国内外共同的立法趋势，决定了税务和解在我国势 在必行。但是，税务和解还存在一定的弊端，容易造成税务机关和解 权的恣意、滥用或贩卖公权。因此，必须从实体和程序两个方面来加 以完善。在实体上，确定和解主体、和解范围；、合理分配和解双方的 权力(利)，形成相互制衡。在程序上，规范和解的过程，构建保障 纳税义务人充分表达自己真意的程序制度，如公开、回避、听证、监 督制度等。对纳税义务人权益受到侵害，设计了救济制度。尝试从理 论和制度两方面针对如何解决税务争议问题提出创新性意见。 关键词行政和解，税务和解，税务约谈 AB AB STRACT The reconciliation is a system that people solve the dispute through making an agreement．In the beginning，it iS utilized in the civil 1aw domain widely,but accompany with the variety dispute and benefit main body appear in the dispute，especially following the democratic ideology trend surging and the new national goal’S viewpoints such as the welfare state，the paid country and other notions emerge，the reconciliatory system is introduced to the public law’S domain．The tax reconciliatory system comes up with the process and appears． The tax reconciliation refers to that the tax institution can，t determine or cost excessively in order to determine the basic fact or the evidence of tax during the process of the authority investigation．then for the purpose of levy efficiency and achieving the assessment goal effectively，the tax institution use the behavior or the method through the consultation with the taxpayer on the basis of equality and mutually compromise to get the acceptable agreement．From this，we can see conciliatorily that the subj ect of reconciliation is the basic facts or the evidence，having nothing to do with the tax entity rights and debt．and it certainly does not violate the tax legal principle．The tax reconciliation has the characteristic of