Research On The System Of Tax Dispute Reconciliation

As the vigorous development of social economy,tax disputes are becoming more complex and diversified.The development of the concept of social rule by law and the increasing awareness of taxpayers' rights make the traditional tax dispute settlement system cannot meet the needs of taxpayers' rights protection.With the development of the privatization of public law,the theory of tax debt relation and other theories,reconciliation,the mechanism that reach a consensus to peaceful solve the dispute through the equal consultation between the parties,is introduced into the field of public law,tax dispute reconciliation system for the use of more and more countries and regions because of its high efficiency and flexibility.In the settlement mechanism of tax dispute,the introduction of tax dispute reconciliation system is conducive to a harmonious solution of the contradictions and.disputes in the tax field,to promote and maintain a harmonious relationship between the tax levy and payment,and improve the efficiency of tax administration.Besides,in the context of tax disputes diversification,tax dispute reconciliation system is also conducive to more effective maintenance of the legitimate rights and interests of taxpayers,and is also conducive to social stability and harmony.However,China has not established a special tax dispute reconciliation system yet,and there are few relevant legal provisions.There are no uniform legal norms,nor specific procedural rules.Although,reconciliation has been used in China's tax practice,the imperfect legislation and the lack of system greatly hampered the function of reconciliation,and are also not conducive to the protection of public interests.The privatization of public law theory and the tax theory of debt relation have provides a theoretical basis for the establishment of tax dispute reconciliation system.Meanwhile,the discretionary power of tax authorities and the legislation and practice of our country have provided a realistic basis for the establishment of tax dispute reconciliation system.Withal,we can base on our own national conditions,and learn from the results of extraterritorial researches,clearance of its main body and application scope,rational allocation of both sides' rights,standardization of the reconciliation process,and establishment of supervision mechanisms and other aspects to establish and improve the tax dispute reconciliation system,so as to achieve the protection of taxpayers' rights and interests.