On Improvement Of Chinese Tax Reconciliation System

From questioning and denying to accepting and entering the law,the tax reconciliation system reflects the change of administrative concept in China.In some cases,the single and ordered tax administrative means of traditional administrative law are difficult to play their value.As a means of two-way,consensus and equal value,reconciliation has begun to shine in tax disputes.In practice,a large number of tax administrative cases broke out,and the complexity and specialization of the cases increased continuously,which led to the dilemma of tax authorities in determining the facts of tax payment.Under the limited human and material resources of the tax authorities,how to properly handle a large number of cases has become an unavoidable problem.In theory,the considerations of tax collection economy,democratic consultation and administrative purpose provide legitimacy for tax reconciliation.In-depth analysis of the trial logic of the relevant legal provisions and practical cases of tax reconciliation in China,it is found that although the tax reconciliation system in China provides a new model for tax authorities and taxpayers to resolve tax disputes,there are several problems: first,the current level of legislative effectiveness is low;second,the specific content of tax reconciliation is too principled and rough;third,the tax reconciliation system Lack of procedural guarantee rules.Specifically,in the field of current tax law,China's legislation on tax reconciliation focuses on the field of administrative law,rarely in the field of tax law.The level of effectiveness is more seen in departmental regulations than in the legal level,which makes the level of tax settlement legislation lower.At the same time,although the regulations on the implementation of the administrative reconsideration law and the tax administrative reconsideration rules have introduced the tax settlement system,the content of the regulations lacks specific explanations and operating rules,and the use of uncertain legal concepts aggravates the fuzziness of the rules.At the entity level,the applicable stage of tax settlement,the scope of settlement agreement and the effect of settlement agreement are not clear.At the level of procedural rules,there is no provision for the start-up,negotiation and guarantee measures in the process of tax reconciliation system,and the supervision and review procedures after signing the agreement arealmost blank.The blank generalization of procedural guarantee rules may lead to the continuous expansion of administrative power of tax authorities and the aggravation of Administrative Behavior Anomie.From a global perspective,as a part of diversified dispute resolution mechanism,tax reconciliation is regarded as the main means to resolve tax disputes in developed countries.This paper studies the culture,operation mechanism,personnel allocation and other factors of tax reconciliation system in developed countries(regions)such as the United Kingdom,the United States and France.It is found that the above-mentioned countries attach great importance to the protection of the rights of taxpayers,and set up a special tax adjudication agency in the operation mechanism to ensure the fairness of the adjudication.At the same time,the conciliators have rich tax theory and practical experience.By exploring the advantages of overseas system design,we hope to optimize the system construction of tax reconciliation in China.In order to improve our tax reconciliation system,we must optimize it from two aspects: entity content and procedure construction.At the level of entity content,first of all,it is necessary to clarify the scope of tax settlement,that is,the applicable stage of settlement,the prohibited scope and allowable scope of settlement agreement.And add the provisions on the validity of tax settlement agreement to clarify that the tax settlement in the administrative reconsideration stage and litigation stage has the executive power.It is also necessary to enhance the cohesion of tax dispute settlement system,including legal cohesion and system cohesion.The main link of law is that the tax collection and management law should include the provisions of tax reconciliation system,and the division of mediation and reconciliation scope between the administrative reconsideration law and the settlement rules of tax administrative reconsideration.Secondly,in terms of system connection,it mainly refers to the reconciliation of tax law enforcement,administrative reconsideration and administrative litigation.In terms of procedure construction,it is necessary to elaborate the starting premise of tax reconciliation system,the safeguard measures in the process of construction and negotiation,and the review organization after signing the settlement agreement.