Discussion On The Perfection Of Tax Administrative Reconsideration In China

Tax administrative reconsideration is an important part of tax administrative remedy. As a key way of solving tax administrative disputes, it has the function of providing legal guarantee services for the rights of taxpayers. At present, more than 90% of national fiscal revenue comes from tax, which has become the financial support of different countries. According to statistics, in 2012, the revenue of Chinese public finance is 11,721 billion Yuan, of which tax revenue is 10060.1 billion Yuan. In 2013, the revenue of Chinese public finance is 12,914.3 billion Yuan, of which tax revenue is 11,049.7 billion Yuan. In this sense, tax has become the most important income source of every country. China is a socialist country under the rule of law, so tax authorities have the power to maintain the normal order of tax payment, while they have more responsibilities to protect the legal rights of tax payers. When the legal rights of people are violated, the tax authority must timely provide high-efficiency remedies.High efficiency and Convenience for people are the characteristics of tax administrative reconsideration system. In practice, the cases of tax administrative reconsideration have increased year by year, the focus of disputes is gradually enlarged and the awareness of taxpayers safeguarding their rights has also been enhanced. However, for the present tax administrative reconsideration cases in China, there still exist the problems of bad reconsideration quality and high rate of losing a lawsuit in judicial proceedings. Therefore, The development of Chinese present tax administrative reconsideration system falls behind the legal construction and economic progress, and also behind the awaking degree of people safeguarding their rights. As a result, the legislative purpose of Chinese tax administrative reconsideration hasn’t got fully realized.There are four parts in the paper. The first chapter is the introduction, which mainly expounds the research background, purpose, significance and research methods. In second chapter, an overview of tax administrative reconsideration is given. From the perspective of legal principle, the concept, features and functions of tax administrative reconsideration are introduced, while the extension and essence of it are defined. In third chapter, the problems existing in practice of Chinese tax administrative reconsideration are discussed. Through listing the data statistics related to tax administrative reconsideration and litigation in prefecture-level or county-level cities under the jurisdiction of some province in Northeast China, it demonstrates that the development of present administrative reconsideration is imbalanced and that the effect of reconsideration is urgently needed to be improved. In addition, a real case of Chinese tax administrative reconsideration is analyzed. Seen from the case, the author figures out that the reconsideration has three problems, namely that the procedure of tax payment obligation premise increases the difficulty of starting reconsideration procedure, that the reconsideration before lawsuit limits administrative lawsuit, and that the authorities of tax administrative reconsideration are not independent. Then the source of its irrationality is further explored. In forth chapter, the measures of improving Chinese tax administrative reconsideration are put forward. Through studying the tax administrative reconsideration remedy system of America and Japan, the author discusses their positive theoretical achievements and practical experience, and then three measures are given in order to get a better construction and development of Chinese tax administrative reconsiderations. These measures include cancelling the tax payment obligation premise, changing the reconsideration procedure before lawsuit and establishing independent tax reconsideration authorities, which may bring the innovation of Chinese tax administrative reconsideration system. In the summery is given, and the necessity, directivity and feasibility of constructing tax administrative reconsideration are emphasized again. The author presents his paper so as to make his own contribution for the development of Chinese tax administrative reconsideration.