Tax Administrative Reconsideration Relief System Study

Tax Administrative Reconsideration features of the relief system is efficient,simple,but in practice is the existence of a small tax cases, administrative reconsideration, reconsideration of poor quality and the tax authorities in the proceedings against the high rate of defects, making the tax administrative review of the legislative purpose of Debu to fully reflect and implement. This is divided into four parts, the first chapter explains the relief system and the tax administrative review some related concepts, including the administrative reconsideration, relief, tax relief for administrative reconsideration, administrative review of the tax relief summarizes the three characteristics, namely, the relative tax administration who refuses to accept the premise;tax relief is tax dispute administrative review for the object; tax administrative review authority not only to the tax review the legality of administrative acts but also its rationality review. Then introduces the function of the tax administrative review, including the function of protecting the legitimate rights of taxpayers:the tax authorities of self-monitoring function: reduce administrative proceedings v. tired. Finally, the administrative review described the tax relief of the legal basis, procedures, theory of justice, protection of power theory, the tax authorities and tax administration relative power (Lee) obligations of balance theory.The second chapter reviews the administrative review of foreign tax relief system, and the Enlightenment of the system:civil law countries, common law countries in the tax system of administrative review provided no tax liability front; tax administrative review as an independent specialized agency institutions, professional administrative review of tax officials, the impartiality of its institutional setup, the internal organs of the tax administration makes a lot of tax disputes are resolved first. The tax relief idea to ensure the seriousness, but also improves the taxpayer's tax enthusiasm.ChapterⅢof the administrative review of the tax relief system problems:one is not independent of the tax administrative review body, the body is internal supervision of tax administration authorities, self-examination and correction systems, procedures, lack of independence, so that his impartiality is difficult to to believe; the other hand, the tax administrative review procedures are not standardized, written examination a mere formality, replaced by non-written review, set the jurisdiction of increased costs to taxpayers; set unreasonable pre-review of double taxation, administrative review of the tax relief set pre-determined tax liability review and litigation front, the taxpayer may be deprived of their right to legal relief, does not conform to the principles of convenience.ChapterⅣon improving the tax relief system for administrative reconsideration to make a few recommendations:the establishment of specialized administrative review of tax relief agencies; redefining the scope of pre-tax liability;improve the tax laws and regulations.