| The tax administrative reconsideration system is an indispensable part of the construction of our administrative reconsideration system.At the beginning of its design,the legislator pays full attention to its efficiency,follows the principle of efficient and convenient administrative law,and designs it as an important way to solve the tax disputes in our country.Because of the hierarchical advantages of its internal administration,it has been made efficient in dispute resolution,which can not be replaced by other systems,and the system has also become an important means of self-monitoring within tax authorities.In terms of its fundamental purpose,it is beneficial to maintain judicial justice,so it has independent meaning to realize the value of justice and efficiency of law.Compared with other tax administrative relief systems,the tax administrative review system has convenient procedures,convenient forms of application,wide range of cases,relatively stable legal instruments,diversified forms of remedies and no cost,bringing tax disputes to taxpayers and tax administrations。From tax theory,it is inevitable for taxpayers to seek various remedies after tax disputes arise.Among the various remedies,tax administrative reconsideration system has also become one of the options for resolving tax disputes.Because of its nature,the administrative reconsideration system determines the dual functions of its administration and adjudication,and also becomes an important reason for the legislator to determine it as the pre-litigation system.The aim is to make it necessary for most administrative counterparts to deal with tax-related disputes through the system,but in reality the dual functions of the system and its value are not actually realized.As a preliminary procedure of tax administrative litigation,the independent dispute settlement system has been greatly reduced,and the system has been neglected because of its independent status,which is regarded as the confirmation of administrative act by tax administrative organs.At present,it seems that the research of the tax administrative reconsideration system and the related theories in our country’s legal circles still do not match the actual application of the tax administrative reconsideration system,especially how to improve the relevant system of administrative reconsideration,strengthen the independence of the system of administrative reconsideration,improve the ability of resolving tax disputes,improve the quality and efficiency of tax administration,and better protect the basic rights of taxpayers,which is a subject worth studying.Our country is in the midst of the During the period of historic opportunity for continuous and rapid economic development,the objective economic environment has put forward new requirements for the improvement of the tax administrative review system and provided the necessary material and economic basis.The new Administrative Procedure Law of the People’s Republic of China,as amended,came into effect on May 1,2015.The new Administrative Procedure Law places more emphasis on safeguarding the rights and interests of administrative counterparts and third parties in litigation,as well as on restricting the powers of administrative organs.Therefore,with the implementation of the administrative procedure law,in the present state of rapid economic development,there is also a high demand for the standard of tax administrative review.The new Administrative Procedure Law of the People’s Republic of China has been implemented since May 1,2015,and the new administrative procedure law pays more attention to the protection of the rights and interests of the administrative counterparty,the third party litigation and the power limitation of the administrative organ.Further,it deeply analyzes the reasons of unreasonable procedure,difficulty of operation,lack of neutrality of tax review decision and poor professional quality of administrative reconsideration personnel of tax administrative review organization. |
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