Study On Construction Of Reconciliation System Of Taxation Administration Lawsuit

According to traditional tax theory in our country and based on the principles of taxation legalization, the disputes related to taxation can only be settled through procedures of review or lawsuit, while by the legalization principles of administration lawsuit, any case involving in all kinds of taxation lawsuit would not applied to reconciliation except the cases of tax administration compensation. However, from the current practice of administration lawsuit, the proportion of closing of lawsuits through conciliation and mediation procedures out of court has increased steadily, as well as cases related to tax cases . How to study and explore a mechanism and used it to solve the taxation disputes wound become significant, as it connects with the national economy and the people's livelihood, determines the fulfillment of reasonable distribution of interests concerned by different parties in legal relationships, it also ensures smooth implement of public rights and protects private rights and finds balance between tax authorities and different parties. At present, it has become a common practice to introduce administration lawsuit and to explore settlement through conciliation mechanism .As a constitutional part of administration lawsuit, tax lawsuit contains a lot of shortfall, which clearly reflects in these areas: Guided by legislation idea of"public right is the utmost"and based on public right, tax laws and regulations can not fully protect the taxpayer's rights, as well as short of legal remedies for taxpayers'interests when they need help, the worst method used by the taxpayers is"the people charge against the authorities".For these reasons, it would be a theoretical and practical subject to introduce conciliation idea into lawsuit procedure by learning from foreign legislation mechanism for tax lawsuit in order to comply to the trend of amendment and improvement for administration lawsuit. Initially point out from the paper:"the conciliation for tax lawsuit is a systematic design and arrangement for lawsuit settlement at last, which means when disputes between tax payers and tax authorities occur, through exchanging opinions and signing tax compacts to settle the disputes in the legal principles which both sides abide by."The definition further introduces subject, procedure, body and form related to this conception and its theory and practice from home and abroad. And at same time it compares and analyzes the phenomena about lower accusation rate and higher rate for withdrawing lawsuit, hence proposes an original intention for introduction of conciliation mechanism to protect relative party's interests and makes sure to discuss the possibilities about reaching agreement between taxpayer and tax authorities. Even on the basis of this description and from the idea of tax legislation, the paper analyzes the reasons of the theoretical misunderstanding of unable applying conciliation to tax lawsuit coming from the way of treatment of public right and tax enforcement without discretion as well as the errors of awareness of administration power. Considering above reasons showed in real cases, our lawsuits will result to the denial of contract spirit such as"liberty, equality, acceptability"and also distortion about independent administration of jurisdiction power. From the provenience and development history of taxation, contract spirit thoroughly companioned with taxation. The theorists from home and broad think that taxation is"the exchange of interest, shoulder of public demand and sacrifice of people's interest."And thinking of citizen's own properties are sacred, the state should do its best as much as possible to protect"the justification of exercising right"when they carrying out their taxation activities. This theory is evolved from"egoism"and thinks that as taxation problem, the state should fully consider the common desire belong to both sides (the state and citizen ) and gives the power of speech of citizenship, not just as a reflection of unilateral state's will. From the theory of"state standard,"our country overemphasize the importance of public right while neglect the protection for civil right, in addition, the theory of"administration discretion"implies that"only with clearly authorized or negatively acquiesced discretion the administration conduct concrete executive actions according its aim, wrestle and choice, these actions also include free punishment."In cause of tax legislation and enforcement activities, empowered enough discretion power for tax authority in areas of facts determination, laws application and forms of tax administration and so on, the conciliation for tax lawsuit can get a foundation as disputes related to discretion occur between taxpayer and tax authorities. On one hand, conciliation should become a part of tax administration lawsuit, as the exercise of public right depend on weighing, comparison, evaluation, appraisal and decision pointed to single case and as limited punishment power, deviation on treatment and judgment of tax administration, it is necessary for public authorities to communicate, conciliate with taxpayer during tax disputes settlement. On other hand, the ideas of"common design, conciliation and corporation"set in modern administration system have significant influence on tax legislation and enforcement. These ideas should be embodied participant and expressive awareness of taxpayer not only in tax design, but also in practical tax collection, nevertheless, it will be efficient means that the legislation and administration powers supervised by taxpayer, this will in turn prevent tax authorities from abusing their powers. Through given lawsuit and conciliation procedures to try to solve the disputes is a kind of legal settlement on the basis of common design. Conciliation system either eliminates the uncertainty of taxation claim and debt quickly or secures the taxation power smoothly or expresses the taxpayer interest appeal much better to ensure their rights achievement. It's very urgent to improve our legal system for tax lawsuit, by these ways such as establishing conciliation process in tax lawsuit, setting limits in principle, areas and procedure in conciliation, getting peaceful settlement on specified tax case and reaching an agreement, we can fulfill win-win result for both interests.The paper are divided into four chapters: chapter one made an basic introduction about concept, feature, principle and area of tax administration lawsuit, then point out the conception of administration conciliation and get the result for foundation which the conciliation system can be used in current tax lawsuit through comparison on application of conciliation in home and foreign countries. The second chapter analyzes the theoretical misunderstanding on introduction into our tax lawsuit and malpractice related to conciliation. These misunderstandings lie in three aspects: theoretical misunderstanding of free punishment on public power, cognitive misunderstanding of free discretion in tax law enforcement and administration power assignment. Furthermore, the paper points out two mistake areas about discretion: one is that it's a denial about contract spirit when not to use conciliation in tax lawsuit, the other is it's a distortion of jurisdiction quality if conciliation not to be used in tax lawsuit. The third chapter theoretically analyzes the conciliation system in tax administration lawsuit and put forward the justification and feasibility of conciliation system. Chapter four bring forward comments and suggestions for our country's legal system of tax administration lawsuit and concretely introduces principles and procedures about establishing conciliation system for tax administration lawsuit.