本文選題：稅收爭議處理機制 + 爭議案件　； 參考：《湖南稅務高等�？茖W校學報》2016年03期

【摘要】：我國現(xiàn)行的稅務爭議案件處理機制和存在一些問題,比如稅收爭議處理的制度體系不科學、對納稅人權利保護不夠、稅務行政爭議解決方式比較單一等等,建議:確立稅收爭議處理機制公平正義的價值導向;厘清稅收爭議處理的基本原則;建立統(tǒng)一有序的立法體系,使一般法和特別法無縫銜接;引導納稅人在選擇爭議處理方式優(yōu)先選擇行政復議;注重切實保護納稅人的利益;在《稅收征管法》再次修改時,完善法律規(guī)則的細節(jié);設置稅務法庭,處理稅務行政訴訟等,使稅收爭議處理機制建設更趨完善。
[Abstract]:The current tax dispute handling mechanism and some problems exist in our country, for example, the system of tax dispute handling is not scientific, the protection of taxpayer's rights is not enough, the method of resolving tax administrative dispute is relatively single, and so on. Suggestions: establishing the value orientation of fairness and justice of tax dispute settlement mechanism, clarifying the basic principles of tax dispute settlement, establishing a unified and orderly legislative system, making the general law and special law seamlessly connected; To guide taxpayers to give priority to administrative reconsideration in choosing the way of handling disputes; to lay stress on protecting the interests of taxpayers; to perfect the details of legal rules when the tax Administration Law is revised again; and to set up tax courts to handle tax administrative proceedings, etc. To make tax dispute settlement mechanism more perfect.
【作者單位】： 湖南稅務高等�？茖W校;
【分類號】：D922.22

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