本文選題：涉稅爭議解決制度　切入點(diǎn)：稅收和解　出處：《蘭州大學(xué)》2013年碩士論文

【摘要】：稅收是國家財(cái)政收入的主要來源,同時(shí)還具有調(diào)控經(jīng)濟(jì)運(yùn)行,調(diào)節(jié)收入分配的重要作用。因而稅收的征收對(duì)于保證國家的正常運(yùn)行與發(fā)展具有重要的意義。鑒于稅收的地位,我國為解決征稅過程中產(chǎn)生的稅收爭議制定了相關(guān)的法律、法規(guī)。 稅收行政訴訟和稅收行政復(fù)議是目前我國解決稅收爭議的主要途徑。然而,由于我國稅收行政訴訟制度和實(shí)施中都存在著重大的缺陷,囚而未能真正起到保護(hù)納稅人合法權(quán)益的功能。 和解作為平等雙方的協(xié)商,最初只在民商法等私法領(lǐng)域中適用。隨著社會(huì)經(jīng)濟(jì)狀況的發(fā)展,傳統(tǒng)的單一的行政手段已經(jīng)不能滿足解決多樣復(fù)雜的行政爭議的需求,在這種情況下,和解作為更加靈活的解決手段開始在刑事等公法領(lǐng)域適用。 本文第一部分將分析我國現(xiàn)有的稅收爭議解決制度——稅收行政復(fù)議和稅收行政訴訟在制度和實(shí)踐中的缺陷,分析我國需要改變或建立一種新的糾紛解決機(jī)制以滿足現(xiàn)實(shí)的需要。第二部分將從理論上闡述稅收和解制度在我國建立的可行性與正當(dāng)性,分析稅收和解的理論基礎(chǔ)和支持,同時(shí)對(duì)有關(guān)稅收和解的認(rèn)識(shí)誤區(qū)加以說明,得出稅收和解將對(duì)國家和個(gè)人產(chǎn)生的影響。第三部分將借鑒其他國家和地區(qū)已經(jīng)建立的稅收和解制度,總結(jié)經(jīng)驗(yàn),吸取教訓(xùn)。在文章最后一部分,將在總結(jié)前文的基礎(chǔ)上,提出作者對(duì)于如何從實(shí)體法與程序法上構(gòu)建稅收和解的觀點(diǎn)。
[Abstract]:Tax is the main source of national financial revenue, and also plays an important role in regulating economic operation and income distribution.Therefore, the collection of tax is of great significance to ensure the normal operation and development of the country.In view of the status of taxation, China has made relevant laws and regulations to resolve the tax disputes arising in the process of taxation.Tax administrative litigation and tax administrative reconsideration are the main ways to solve tax disputes in China.However, due to the major defects in the system and implementation of tax administrative litigation in China, prisoners fail to protect the legitimate rights and interests of taxpayers.Reconciliation, as an equal negotiation between the two parties, was initially applied only in the field of private law, such as civil and commercial law.With the development of social and economic situation, the traditional single administrative means can no longer meet the needs of resolving various and complex administrative disputes. In this case, reconciliation as a more flexible means of settlement began to be applied in the field of public law, such as criminal law.The first part of this paper will analyze the defects of the existing tax dispute resolution system-tax administrative reconsideration and tax administrative litigation in the system and practice.It is analyzed that China needs to change or establish a new dispute resolution mechanism to meet the actual needs.The second part will theoretically expound the feasibility and legitimacy of tax reconciliation system in our country, analyze the theoretical basis and support of tax reconciliation, at the same time, explain the misunderstanding of tax reconciliation.The impact of tax settlement on the state and the individual will be obtained.The third part will draw lessons from the established tax reconciliation system in other countries and regions.In the last part of the article, on the basis of summarizing the above, the author puts forward the author's views on how to construct tax reconciliation from substantive law and procedural law.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D922.22

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本文編號(hào)：1722200