Study On The Effectiveness Of Tax Administrative Reconsideration Function In China

Tax administrative reconsideration has three functions: dispute resolution,right relief and internal supervision.This system can resolve tax disputes professionally,quickly and efficiently and realize right relief for taxpayers through the special internal supervision right of the reconsideration organ.However,with the increase in the number of tax disputes in the practice of tax collection and administration and the complexity of the causes of the disputes,the effect of tax administrative review is not as good as expected,which is due to the unclear orientation of the leading function of tax administrative review for a long time and the existing predicament of the tax administrative review system.The leading function of tax administrative review will affect the design and construction of the overall system,and the effective play of the function of tax administrative review also needs a reasonable system to guarantee.Therefore,it is necessary to clarify the function orientation and leading function of tax administrative review.On this basis,it is necessary to analyze the reasons for the ineffectiveness of the tax administrative review function and perfect the tax administrative review system.This thesis holds that tax administrative review should take dispute resolution as the dominant function,and right relief and internal supervision as the secondary function.Based on this,the corresponding system design should try its best to maintain the original simplicity,professionalism and rapidity of tax administrative review while safeguarding the credibility and authority of tax administrative review.In order to examine the play of the three functions in the current system,this thesis uses mathematical statistics to analyze the current practice status of tax administrative review,analyze the reasons for the ineffectiveness of the function of tax administrative review,that is,the predicament in the tax administrative review system.At the same time,it compares and draws on the experience of relevant countries in the world,and puts forward corresponding suggestions for improvement.This thesis is divided into six parts.The first part is the introduction;The second part analyzes the functional positioning of tax administrative review,and makes it clear that tax administrative review is a system with dispute resolution as the dominant function and right relief and internal supervision as the secondary function.The third part puts forward the inspection index of function validity,uses mathematical statistics method to analyze the operation status of tax administrative reconsideration,and uses operation effect to investigate the effectiveness of internal supervision function,right relief function and dispute resolution function,and draws the conclusion that the validity of reconsideration function is insufficient.The fourth part analyzes the reasons for the insufficient effectiveness of tax administrative review function from the level of system formulation,system implementation and system guarantee.The fifth part is the experience of foreign tax administrative reconsideration.Refer to the tax administrative review system of Japan,the United States and Germany;The sixth part puts forward specific suggestions to improve the effectiveness of the tax administrative review function by improving the system.This thesis believes that abolishing the pre-tax procedure,setting up independent reconsideration organs and expanding the scope of reconsideration are conducive to improving the tax administrative review system from the level of system design.Strengthening the hearing review mode and building a professional reconsideration talent team is helpful to improve the tax administrative reconsideration system from the level of system implementation.It is also necessary to strengthen the external supervision mechanism of reconsideration,clarify the avoidance mechanism of reconsideration,and improve the compensation and compensation mechanism of reconsideration.There are two innovations in this thesis.First,in the field of tax administrative review,there are few literatures studying from the perspective of function at present.This thesis takes function as the entry point and focuses on the three functions of internal supervision,right relief and dispute resolution of tax administrative review,playing the role of "original source" in the study of tax administrative review.Second,this thesis takes the statistical analysis of the collected case data as the scientific support,makes a reasonable evaluation of the functional effectiveness,and has certain innovations in the research methods.