Research On The Improvement Of China's Taxaition Administrative Reconsideration System

Because the tax administrative reconsideration system is simple, efficient, convenient, low cost and other characteristics, it is playing an irreplaceable role in terms of tax relief, and is an important way to resolve tax disputes. With China's rapid economic development, new tax disputes emerge in endlessly, and tax administrative reconsideration system as one of the main ways to resolve tax disputes, but there are many problems in practice, hindering the administrative review of tax legislation to achieve the original intention, not conducive to the protection of the rights of taxpayers. Although, February 10,2010 State Administration of Taxation announced a new "rules of the tax administrative review", in the protection of the interests of taxpayers has also made new breakthroughs, and there are still many defects and deficiencies needs to be improved from our tax administrative reconsideration system of current situation. This paper briefly introduces the tax administrative reconsideration system of the basic theory, history, and the new "rules of tax administrative review" of the basic content and the new reform, and separately from the taxpayer right standard idea of missing, the tax administrative review prerequisite is not reasonable, tax administrative reconsideration and tax administrative lawsuit linking problem, tax administrative reconsideration institutions lack independence, and tax administrative review staff are not professional, the tax administrative review five aspects of professional personnel are discussed in detail the administrative review of the existing tax system problems, and in the successful experience of foreign countries as a reference to China based on the improvement of the system of tax administrative review research come up with my own views, which is expected to provide help for taxpayers to seek right remedy.