Empirical Analysis Based On Judicial Precedent For The Right Of Overpaid Tax Refund

“Tax Collection Management Law” article 51 is the core provision of our country overpaid tax refund claim.In the course of tax collection and payment,due to the lack of legal reasons,the tax authority loses the basis for collecting the tax paid by the taxpayer,and the taxpayer has the right to pay the tax overrun in accordance with the legal provisions,ask the tax authorities to return it.However,compared with the complicated contradictions between the two sides in reality,article 51 of the law of administration of tax collection has a narrow scope of application and a single stipulation,so it is necessary to find out the controversial issues from the practice of judicial precedent,reflect on its legislative improvement.In addition to the introduction and conclusion,this paper is divided into five parts.In the first part,the author clearly defines the concept of the right of claim for the return of overpaid tax,analyzes the legal basis of its existence,and explains the theory of the relationship between tax creditor’s rights and debts and the theory of unjust enrichment in public law,it explains the reasons of the right of claim for the return of overpaid tax,which corresponds to the angle of the following research.The second part,collates and summarizes the existing judicial precedents applying article 51 of the law on the administration of tax collection,through the quantitative and qualitative methods,objective Presentation Trial Procedure,trial year,jurisdiction court and the results of the empirical data,and a brief account of the purpose of the analysis.The third part is to sort out the dispute focus of similar cases,and extract the difficult legal problems existing in the judicial precedents related to the right of overpayment of tax return based on highly generalized precedents.First of all,when the civil legal relationship on which the tax is paid is eliminated,is it still applicable to the provisions of Article 51 of the Tax Collection Administration Law to refund it?Secondly,how to identify the word "discovery" in judicial practice,and whether the taxpayer will inevitably lose the right to return the overpaid tax when it finds out by itself that it has exceeded the statutory period of three years;Moreover,the law stipulates that the date of tax payment as the statute of limitations starting point,but the taxpayer at this time may not necessarily understand that the amount of tax belongs to the "tax overpayment",litigation effect to return the cause of the time point or settlement of the date of payment.The fourth part analyzes the difficulties in the judicial practice of the right of tax overpayment return based on relevant legal theories.Explain the relationship between the right of tax return overpaid and the basic civil transaction,elaborate the legislative purpose of the application period,clarify the legal consequences of overdue,and carry on the legal and rational analysis of the starting point of the limitation of action.The fifth part,according to the Enlightenment obtained from the analysis,puts forward the related system consummation suggestion.In the long run,the system of claim for restitution of unjust enrichment in public law should be established when the fundamental civil law relationship is eliminated and the relationship between tax creditor and debt no longer exists.For the ambiguity caused by the expressions of taxpayers’ discovery and tax authorities’ discovery,we should be flexible and clear about the starting way of tax refund.In order to adapt to the situation of unjust enrichment,the expression of limitation starting point is changed from “The day when the taxpayer settles and pays taxes” to “The day when the claim for unjust enrichment arises”.