The Study Of The Right Of Taxpayers’ Tax Refund

The study of the traditional theory of civil procedure law is divided into three basic theories, which are the theory of res judicata, teleology and litigious right theory, thetheory of res judicata is most important for the procedure law theory, the support of the development and deepening of teleology and the theory of right of action.Since the civil litigation, res judicata theory is all legalworkers and researchers are focus of research, but also the reform of judicial work has attracted the attention of the world. The theory of res judicata is designed to guarantee deterministic court verdict when. The civil retrial procedure was established for the purpose of moreis to safeguard the legitimate rights and interests are not infringed, it will cause in some cases will make the alreadydecided the case has been broken, was repeatedly. This in itself and the essence of the theory of res judicatarequirements be misfits, i.e. the theory of res judicata and civil retrial procedure exist contradictions and conflicts inherent natural. The main purpose of this thesis is based on the theory of res judicata theory and the civil retrial procedure, function orientation, the relationship between the two, to analyze the current situation about the civil retrial procedure of our country appeared in the reality of the implementation process of the conflict and erroranalysis, and then from the res Judicata theory from the perspective of the retrial procedure of the malpracticeand puts forward some solutions and the idea. In order to achieve our pursuit of justice, judicial authority.ing of teleology and the theory of right of action. Since the civil litigation, res judicata theory is all legalworkers...