Research On The Improvement Of Diversified Settlement Mechanism Of Tax Disputes In China

In the new era of comprehensively governing the country by law and promoting the construction of a government by law,administration by law should be implemented in all aspects of government work.To implement administration according to law in the tax field is to comprehensively implement "tax administration according to law",and the essential requirement of "tax administration according to law" is to fully implement the statutory taxation in the substantive law,and to achieve "where there are rights,there are remedies" in the procedural law.The relief of taxpayers in procedural law is reflected in the settlement of tax disputes.Taxpayers solve tax disputes by applying for the diversified settlement mechanism of tax disputes.The content of diversified settlement mechanism of tax disputes is mainly divided into tax administrative reconsideration system,tax administrative litigation system and tax administrative mediation system.These relief methods play a positive role in solving tax disputes,maintaining the order of tax collection and management,and implementing the principle of tax legality.However,with the development of economy and the wide application of Internet technology,new economic models and transaction modes are emerging.There are a series of problems in the current diversified tax dispute resolution mechanism in practice.Therefore,how to resolve tax disputes and improve the diversified settlement mechanism of tax disputes is an important task of the current tax law.This paper studies the diversified dispute resolution mechanism as a whole,and explores the development and improvement of China’s diversified tax dispute resolution mechanism from the perspective of the whole mechanism.The full text is divided into six parts,mainly focusing on raising and solving problems.The first part is the introduction,which mainly introduces the research background and significance of this topic,as well as the domestic literature review,research methods,innovation and shortcomings.The second part introduces the general theoretical problems of the diversified settlement mechanism of tax disputes and the significance of its improvement.Aiming at the general theoretical problems of the diversified settlement mechanism of tax disputes,it mainly starts from three aspects.First,it defines each basic concept of the diversified settlement mechanism of tax disputes,so as to clear the conceptual uncertainty for the later research.Secondly,it introduces the content and characteristics of the diversified settlement mechanism of tax disputes.Thirdly,it discusses the function of the diversified settlement mechanism of tax disputes.In view of the significance of improving the diversified settlement mechanism of tax disputes in China,this paper mainly starts from four aspects:solving tax disputes,maintaining the order of tax collection and management,improving the tax compliance of taxpayers,and implementing the principle of tax legality.The third part is the analysis of the current situation of various systems and the problems in practice.By collecting the number of tax administrative reconsideration cases and the number of tax administrative litigation cases,the author summarizes the problems existing in the practice of various tax dispute resolution mechanisms in China.The fourth part is the introduction of the diversified settlement mechanism of foreign tax disputes and Its Enlightenment to improve the diversified settlement mechanism of tax disputes in China.First of all,in the design of tax administrative litigation procedure,it is suggested to cancel the setting of "pre tax clearance" procedure;Secondly,at the level of judicial specialization,we should choose the suitable judicial organization structure according to the actual needs of our country;Finally,we should learn from the ADR mechanism of extraterritorial to improve our tax administrative regulation mechanism.The author selects the United States,Australia,France and Taiwan as reference,and summarizes some enlightenment that can be used for reference by China.The fifth part introduces the necessity and feasibility of diversified tax dispute resolution mechanism in China.The last part is to put forward some feasible countermeasures for the improvement of the diversified settlement mechanism of tax disputes in our country.In order to strengthen the protection mechanism of taxpayers’ rights as the starting point,it puts forward the corresponding countermeasures for the problems existing in the practice of various tax dispute settlement systems.First of all,we should strengthen the mechanism of protecting the rights of taxpayers,enhance the legal awareness and rights awareness of taxpayers,and accelerate the implementation of the principle of tax legality;Secondly,we should improve the mechanism of tax administrative reconsideration,adopt the induced "pre reconsideration" procedure,implement the system of tax administrative committee,and improve the hearing procedure;Third,we should improve the judicial mechanism of tax administration,abolish the compulsory "tax clearance pre procedure" and establish a specialized tax court;Fourth,we should improve the mechanism of tax administrative mediation,appropriately expand the scope of tax administrative mediation,and set up special mediators.