On The Construction Of China’s Tax Compromise System

Tax is the main source of national financial income, which also has the important role of adjusting and controlling the economic operation, and of regulating income distribution. Thus it is important of tax collection to guarantee the normal operation and the development of the country. In view of the significance of tax, our country has formulated relevant laws and regulations to solve the tax dispute in the process of taxation.Tax administrative lawsuit is the main way to solve the tax dispute of our country at present. However, since the great defects exist in the system and implementation of the tax administrative lawsuit of our country, it does not really play the function of protecting the legitimate rights and interests of tax payers.As the negotiation of equals, reconciliation initially only applied in the field of private laws, such as the civil law. Along with the social economy development, the traditional single administrative means can’t meet with the demand of solving the varied and complex administrative dispute.In this case, reconciliation, as a more agile solving method,started in application in the field of public laws, such as the criminal law.The first part of this text analyzes the existing resolution system of tax dispute of our country—the defects of tax administrative reconsideration and tax administrative lawsuit in the system and practice, analyses the need to change or create a new dispute resolution mechanism in order to meet the needs of the reality. The second part expatiates in theory the feasibility and legitimacy of the establish of tax reconciliation system in our country, and analyzes the theoretical basis and support of tax reconciliation. At the same time, it explains the misunderstanding of the revenue reconciliation,and obtains the influence of which to the state and individuals. The third part sets examples by the established tax reconciliation system of other countries and regions. It summarizes experience and draws lessons. In the last part, based on the above summary, the author put forward for the point of view of how to construct tax reconciliation on the substantial law and procedural law.