On The Tax Reconciliation

The reconciliation is a system that people solve the dispute through making an agreement. In the beginning, it is utilized in the civil law 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 subject 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 limited contract, which is the point different from the civil reconciliation. Through the negotiation, the reconciliation can play the function and the role of stopping the struggle, enhancing the levy efficiency, increasing the state treasury income, determining the tax credit rights and debts, safeguarding the taxpayer's procedure participation. At the same time, the public law changing into the civil law has provided the premise of theory and the tax theory of debt has provided the rationale for it. Our country has always advocated the harmony and the struggle is always hated. Therefore, it is feasible for our country to construct the reconciliation system. It is imperative for the necessary construction of tax reconciliation in our country because of the domestic levy practice in domestic and foreign legislation tendency in common. But the tax reconciliation also has the certain malpractice which is easy to render the tax institution to reconcile willfully and to abuse or trade powers. Thus, we must perform both from the entity and the procedure to consummate it. In the entity, it should determine the scope of both sides, distribute powers (rights) rationally, and mutually define. In the procedure, we must regulate the reconciliation process and construct the procedure system to safeguard the taxpayer to fully express the true meaning, such as the systems of public, avoid, hearing, inspection and so on. Designing the relief system for the taxpayer whose rights are harmed. Attempting to solve the tax disputes creatively from the theory and the concrete system.