The Study And Reference Of Japan National Tax Tribunal

The Third Plenary Session of the Eighteenth Central Committee of the Communist Party of China put the reform of the fiscal and taxation system to the strategic level of "perfecting and developing the socialist system with Chinese characteristics and promoting the modernization of the state governance system and governance capability" and giving it the "basic and important pillar of national governance" special positioning.The Fourth Plenary Session of the Eighteenth National Committee of the Communist Party of China put forward a tax law according to law in the context of comprehensively promoting the rule of law,and put forward that the rule of law should be followed in accordance with the principle of "forming a complete legal system and effective legal system,Security system " requirements,and comprehensively promote the tax according to law.And strengthen the tax relief,is to comprehensively promote an important part of the tax according to law.In view of the behavior of the tax authorities,China's existing taxpayer relief system has two,one tax administrative reconsideration,the second is the tax administrative litigation.According to Article 8,paragraph 1,of Tax Administration Law,"the taxpayer,the withholding agent,the tax guarantor and the tax authorities have disputes over taxation,Must be in accordance with the tax authorities to determine the tax payment or payment of taxes or late fees or provide the corresponding security,and then can apply for reconsideration;you can sue the people's court according to law of the reconsideration decision," The rule is undoubtedly the stumbling block of the taxpayer's rights road,has always been widely criticized by academics,abolition of the voice has never been cut off.However,the amendment to the Tax Administration Act of 2015 did not touch the "double front" rule,so it would continue to function for some time.In this context,the tax administrative reconsideration system is essential to improve.In contrast,China's tax administrative reconsideration system,in addition to the pre-tax restrictions,strong independence,lack of professional,lack of transparency and other issues still have a lot of room for improvement.The experience of different countries can provide valuable reference for our country.Japan,as a neighbor in China,has a similar culture and traditional belongs to the Chinese legal system.In modern times,Japan has inherited a large number of German legal systems and formed a legal tradition dominated by civil law.After the Second World War and because of American occupation,it was deeply influenced by American law.Its legal system showed the characteristics of "mixed law system" influenced by the two legal systems of civil law and Anglo-American law.In the taxpayer's rights relief system,the Japan National Tax Tribunal with the ruling system is a distinctive,more special tax administrative reconsideration system.On the basis of studying the system of Japan National Tax Tribunal,this paper puts forward the proposal of perfecting our country's tax administrative reconsideration system.The innovation of this paper is to introduce the latest reform trend of the Japan National Tax Tribunal,and put forward the proposal of perfecting the tax reconsideration system in China.The shortcomings are that the relevant literature collection in Japan has certain restrictions,objectively restricting the deeper research of this article,and the other is the lack of practical experience,the domestic practice of tax administrative reconsideration understanding is not comprehensive.