The Legislative Problem Research Of Chapter Of Settlement On Dispute Of The General Rules Of Chinese Tax Law

Taxation is a mainly revenue of government's financial income. To pay taxes lawful is obligation on every citizen. However, to levy taxes is kind of administrational authority. If the restrict on authority of levying taxes is not enough, it is easy to expand. In practices, the examples for infringe on rights of payers and other interested parties from taxation government organization. Good settlement of dispute on taxation is related with system of settlement of dispute. So, It is necessary to found a just and high efficient system of settlement of dispute on taxation.Legislation of chapter of settlement of dispute on taxation has theory on law, including justice of procedure and protection for right. Chapter of settlement of dispute is law of procedure in nature. Procedural law's function mainly protect right to realize. Procedure can't exist without right. Procedure is the way of realizing right, authority and responsibility. Justice of right depends on justice of procedure. Procedure has itself value. It is not subsidiary of right. Building equal, open and efficient system of settlement of dispute on taxation is the need of realizing right. Theory of protection for right builds upon price theory of taxation. The article tells theory of protection for right from three aspects.Writer introduced legislation of settlement of dispute of some countries, mainly Germany and Japan. Writer used specific device of settlement of dispute of other countries for reference, such as, tax court and tax police. Chapter of settlement of dispute on taxation regulates different rules from general rule of other law.System of settlement of dispute on taxation plays a part on keep order of taxation normal, restrict on authority of tax governmental organization and protect right of payers. It is a indispensable chapter of general rules of Chinese tax law. It includes tax reconsidering, tax lawsuit, tax govern compensation and tax criminal lawsuit. For legislation on chapter of settlement of dispute on taxation, lt is not sensible to regulate every issue of system of settlement of dispute on taxation. Need to regulate is those that is special rule for taxation.The compelled rule tax reconsidering precedes of tax sue should be cancelled to entitle integrated right for get relief. It need reconstruct independent character of organ of tax reconsidering in general rule of Chinese tax law. Setting tax court and tax police involves reconstructing of jurisdiction system. It is workable to unify setting tax court and tax police with jurisdiction reformation. If it is do necessary to set tax court and tax police, it should regulate under other law not general rule of Chinese tax law by the permanent council of people's congress.