Research On Taxation Dispute Resolution Mechanism

Running the country by law and building a socialist harmonious society in China is the mission of our era. Taxation builds up the material foundation of one country and is much involved in the people's rights. Whether the relationship between the nation and the taxpayers is harmonious becomes a major factor of judging whether a country is a harmonious society. When taxation disputes occur, taxpayers have the basic right to appeal to one administrative body or to courts. In order to protect the taxpayers'appeal rights and ensure a harmonious relationship between the nation and the taxpayers, one country must build up a fair and just mechanism of taxation dispute resolution. In the western developed countries, taxation disputes constitute almost the largest part of administrative disputes, consequently, these countries have developed a fair and just mechanism of taxation dispute resolution. To achieve the goal of running the country by law in China, we must carry on the legal tradition in our society, but the more important thing is to learn from the developed countries. So, the article has selected eight countries in the continental legal family and English legal family, made thorough and detailed research on the subject of taxation dispute resolution mechanism in the eight countries and summed up the disciplines and different models of taxation dispute resolution mechanism. In the end, the author raises some suggestions on how to improve our legal system on taxation dispute resolution and proposes building a pluralistic taxation dispute resolution mechanism. The article consists of six parts:Introduction:this part gives a brief introduction on the research purpose, scope, method and significance of this article. Also, this part makes a general summary of the books and papers on the subject of taxation dispute resolution mechanism, and also clarifies the difficulties, innovations and shortcomings of the above-mentioned mythology in this article.Part One:The Ideas and Goals of Taxation Dispute Resolution Mechanism. This part defines the concept of taxation dispute resolution mechanism in the first place, and raises the opinion that when constructing the taxation dispute resolution mechanism one should hold up to four ideas:rights protection, harmonious society, timely resolution and pluralistic and coordinated practice. Our goal should be to build a pluralistic taxation dispute resolution mechanism in China.Part Two:Taxation Dispute Resolution Mechanism in English Legal Family. In this part the author discusses the taxation dispute resolution mechanism in four countries:England, America, Canada and Australia. The author makes a detailed description of the dispute resolution body and their procedure and practice. In the end, the author sums up the characteristics of the taxation dispute resolution mechanism in each country.Part Three:Taxation Dispute Resolution Mechanism in the Continental Legal Family. In this part, the author describes the taxation dispute resolution mechanism in four countries:Germany, France, Japan and South Korea. The author gives a detailed description of the dispute resolution body and their procedure and practice in each country. In the end, the author sums up the characteristics of the taxation dispute resolution mechanism in each country.Part Four:The Different Models of Taxation Dispute Resolution Mechanism. In this part, the author makes a comparison between the overall characteristics and identifies the main differences between the English legal family and continental legal family. Then, the author summarizes the different models of taxation dispute resolution mechanism in the world. At the end of this part, the author points out what we can learn from these countries.Part Five:To Improve the Taxation Dispute Resolution Mechanism in China. In this part, firstly the author makes a brief introduction of the history and reality of Chinese taxation dispute resolution mechanism. Secondly, the author describes its practice in China. On the basis of the introduction of its history and current practice, the author exposes the problems in Chinese taxation dispute resolution mechanism, such as administrative reconsideration, administrative litigation and mechanism dealing with petitions in the form of letters and visits. Then the author discusses how to improve the current taxation dispute resolution mechanism. At the end of this part, the author puts forward the roadmap of how to construct a pluralistic taxation dispute resolution mechanism in China, that is, streamlining the current three taxation dispute resolution mechanism, paying more attention to taxpayers'rights, building administration reconsideration into the main mechanism, ensuring administration litigation the most authoritative and the last resort, giving accurate position to the mechanism dealing with petitions in the form of letters and visits.Conclusion:give some brief total conclusion. For example, research on taxation dispute resolution mechanism must have a overall view, adopt new research method and consider different situation in different countries.Above all, the main innovation of this article is that it has proposed an analysis framework of taxation dispute resolution mechanism from a systematic and overall visual angle in the first time, it makes comparison between the taxation dispute resolution mechanisms and their practices in eight countries, and some contents are the latest information on the subject in Chinese. Secondly, this article not only makes a research in the institution of legal system but also makes a research in its practices in reality. In the end, the recommendations and proposals are based on real practices, which will be useful to improve the taxation dispute resolution mechanism in China.