Study On Construction Of China's Tax Reconciliation System

Nowadays,with economical development and enhanced people's living standard,the country is on the road of great rejuvenation.As the main force of national financial revenue,tax revenue is facing the situation of complicated and diversified tax disputes.The contradiction between tax authorities and taxpayers is also intensified with the continuous enhancement of the right consciousness of tax payers.The traditional tax dispute resolution mechanism is no longer meet the needs of taxpayers.It is urgent to safeguard the rights of taxpayers.Tax reconciliation system provides a platform for tax authorities and taxpayers to communicate equally and reach an agreement,which is highly efficient and flexible.It has been greatly recognized internationally and adopted by more and more countries and regions.China has not yet established a special settlement system of tax disputes,and the corresponding legal provisions are very few,but China has applied the system of tax settlement in practice.However,the imperfection of legislation and the lack of system greatly hinder the continued development of tax reconciliation system,which is not conducive to promoting a harmonious collection and payment relationship and maintaining social stability.The first part of this paper defines the concept of tax reconciliation,and briefly analyzes the characteristics of tax reconciliation from the concept.The second part analyzes the current situation of China's tax reconciliation system from two aspects of legislation and practice,as well as the existing difficulties,such as the existence of restrictive provisions,the lack of specific operational provisions and the lack of effective supervision mechanism.In the third part,from the perspective of the non-neutral administrative reconsideration on taxation and the high threshold of administrative action of taxation,the author discusses that the existing traditional tax dispute settlement mechanism can not guarantee the rights of taxpayers,and emphasizes that the rights of taxpayers need to be protected urgently.In view of the limitations of the traditional tax dispute settlement system,such as the decision-making body is not professional,the actual implementation is not in place and so on,this part also makes a detailed elaboration,in order to demonstrate the necessity of the existence of the tax settlement system.The fourth part takes the theory of private law and public law,the theory of tax debt relationship and the theory of administrative discretion as the theoretical support of tax reconciliation system,uses the similarities between civil settlement,plea bargaining and tax settlement as the technical support,and investigates and learns from the foreign tax reconciliation systems taking the essence and use it for ourselves,mainly from Germany's DE facto agreement,America's ADR mechanism and Britain's tribunal,then demonstrates the feasibility of establishing the tax reconciliation system in China.The fifth part focuses on the substantive and procedural aspects to put forward some suggestions which can perfect tax settlement system and some ideas to construct the tax reconciliation system in China.The settlement mechanism should be incorporated into the tax collection and management law,and a special tax settlement department should be established,as well as a system of supervision of the tax settlement system.