Research On The System Of China’s Tax Dispute Settlement

The function of taxation has changed apparently in modern society. It is not only as a tool of national fiscal revenue, but also playing an important role in state’s macro-control and distribution of national income. However, because of its characteristics of complexity and economy, misconduct of tax agency staff and the taxpayers who deliberately refuse to pay tax or pay less, taxation disputes take place inevitably. Once these disputes cannot be resolved quickly and effectively, they will lead to serious consequences, such as the damage of the public interests and the interests of taxpayers, the harm of government authority, and the increase taxation costs and so on. Thus, ADR mechanism that is a scientific solution to eliminate these disputes are being explored and reconciliation tends to be accepted by more and more countries. Similarly, with the influence of these countries, we have begun to explore the tax dispute settlement system and obtained some achievements. It should be noted that legal traditions, current conditions, and levels of development vary from country to country, so extraterritorial system shouldn`t arbitrarily be transplanted and we must explore our own tax dispute settlement system based on our country`s reality. Thus, it is very significant for theoretical value and reality value to research the tax disputes and to establish our own tax system.Except introduction and conclusion, this thesis includes four parts.The first part: to make a brief introduction of the taxation dispute settlement system. Firstly, to clarify the definition of a tax dispute---taxation dispute is the taxation administrative dispute rather than the other; Secondly, it introduces the complexity and economic characteristics of a taxation dispute, and then leads to the necessity of reconciliation; in addition, to discuss the connotation and characteristics of a tax dispute settlement; at last, to describe the current situations of the theory and practice of taxation dispute settlement system in our country.The second part: to analyze the theoretical basis of the taxation dispute settlement system. Firstly, to figure out what kind of idea we should establish on in the process of resolving taxation disputes, which will construct concrete practice; secondly, to discuss the legitimacy of taxation dispute settlement based on the property of taxation, tax law, tax legal relations, tax statutory principle, and tax efficiency principle.The third part: taking the United States, Britain, Germany and Taiwan as an example, to introduce the taxation dispute settlement system in foreign countries. On the basis of the development and construction of the taxation dispute settlement system in different countries or regions, to point out the significance of the reference to our country.The fourth part is how to build a taxation dispute settlement system. Referring to institutional practice of the United States, Britain, Germany and Taiwan, this thesis analyzes some issues about the developing stage, applicable scope, specific procedure, supervision and the effectiveness of tax dispute settlement system in our country.