Study On The Problems And Countermeasures Of Tax Administrative Relief System In China

As one of the important powers of the state,tax power,once improperly exercised,will inevitably lead to tax disputes and even serious consequences.In order to prevent it from being used illegally or inappropriately,and to give tax authorities and tax counterparts a channel to resolve disputes after tax related conflicts,the tax administrative relief system has emerged.The establishment and improvement of tax administrative relief system is not only conducive to the real implementation of the requirements of administration according to law and the protection of human rights,but also conducive to the prevention of tax law enforcement risks and the stability of social order.However,with the continuous development of China’s economy and society,the contents of tax related disputes tend to be diversified and complicated.Some problems have emerged in the process of gradual practice and application of the tax administrative relief system.For example,some tax collection and management provisions hinder the relief of the tax counterpart in tax related practice,which goes against the original intention of the establishment of the tax administrative relief system.In particular,with the issuance of the "administrative reconsideration system reform plan" in2020,the government’s attention to administrative reconsideration can be seen,and the administrative reconsideration of natural tax will also receive higher attention.Therefore,in the face of tax related disputes,it is worth exploring and studying how to solve the problems efficiently and qualitatively by both sides of tax collection and management,so that tax administrative relief can play a full role.This paper starts with the concept definition and theoretical basis of China’s tax relief system,and describes the current situation from the laws and regulations surrounding tax administrative reconsideration and tax administrative litigation.Secondly,combined with the statistical data of tax relief,it comes to the conclusion that tax administrative reconsideration relief plays a significant role,the total number of tax litigation cases is small,the dispute content of tax related cases is complex and professional The status of tax administrative relief to enhance the conclusion.From the perspective of international tax relief,combined with China’s basic national conditions,we can learn from the international experience in tax relief.Compared with the current relief channels and existing problems in China,the main focus is on three aspects: the inability of some tax counterparts to achieve relief due to the limitation of the system,the unreasonable setting of trial organs and personnel affecting the ability of adjudication,and the limited summary and assessment of tax administrative relief.Then it puts forward relevant suggestions for China’s tax administrative relief system: improving the legal environment,reducing the cost of relief,enhancing the independence and professionalism of the trial organ,and strengthening the guidance and management of tax relief.This paper attempts to make the whole society strengthen the awareness of rights protection,pay more attention to and expect more from tax administrative relief,and truly implement the protection of taxpayers’ rights and interests.