Concerning Our Tax Dispute Settlement

Along with the socialist market economy continues to perfect legal awareness and taxpayers, the tax of the growing controversy is diverse hair trend. China’s traditional tax dispute solution namely tax administrative reconsideration and tax administrative litigation already can not adapt socialist harmonious the objective need of social development. Tax dispute settlement in solving tax in controversy has the quite big flexibility and efficiency, which reflects the democracy and equality, people-oriented legal philosophy. Tax dispute settlement by more and more countries and regions adopt in resolving tax dispute plays an extremely important role.China still fails to establish tax dispute settlement system, administrative procedural law shall not apply to the tax organ and mediation, part of the tax dispute settlement of tax workers still objections that belong to the state tax administrative legal power granted, is not free disposal, cannot compromise. But the legislation is not eliminate rejection and dispute settlement of tax in practical application.In the alternative dispute resolution mechanism, contracts and deliberative democracy theories, such as the basis, the United States, Germany and Taiwan and Hong Kong area was established in their respective regions for the settlement of disputes, the tax system research and the advanced experience of dispute settlement system establishing tax has important reference and value.This is the object of study, from tax dispute settlement of dispute settlement, expounds the basic theory of the concept and characteristics of tax dispute settlement of disputes, and the basic theory of taxation alternative dispute resolution mechanism, contracts and deliberative democracy theories briefly explain. Through introducing the tax dispute settlement is promoting social harmony, offset tax administrative review and administrative litigation, in the practice of the dispute settlement standard tax is the inevitable requirement of behavior, the necessity of the settlement of tax dispute. Then, from the Chinese traditional legal culture, discretion, harmonious tax revenue, lawsuit establishment of economics, this paper discusses the legitimacy of dispute settlement of tax system. From the two aspects of legislation and practice in tax dispute settlement, through the analysis of the status quo and expose our tax dispute settlement system on the status and embarrassment. On this basis, the author put forward the dispute settlement system in tax, tax law dispute settlement system must follow the principles of equality, voluntary compromise settlement principle, principle, Co., LTD Then discusses how to establish China’s tax dispute settlement system, tax dispute settlement system substantive law and procedural law related laws and regulations, improve the dispute settlement of tax lawsuit arbitration mechanism, establish a dispute settlement system of taxation supervision, so as to better protect tax administrative relative person’s legitimate rights and interests, and the supervision of tax law dispute settlement system.