【摘要】：隨著經(jīng)濟(jì)的不斷發(fā)展和納稅人意識(shí)的提高,稅務(wù)爭(zhēng)議越來(lái)越成為一大社會(huì)難題。尤其是在當(dāng)前的稅務(wù)爭(zhēng)議解決方式——稅務(wù)行政復(fù)議和稅務(wù)行政訴訟不能滿足新時(shí)期的社會(huì)需求。利用稅務(wù)爭(zhēng)議仲裁解決稅務(wù)爭(zhēng)議,能夠保證其專業(yè)性和高效性,當(dāng)今大多數(shù)國(guó)家都對(duì)此進(jìn)行了采用,而事實(shí)也證明了其對(duì)于現(xiàn)實(shí)有著重要意義。本文研究的對(duì)象是稅務(wù)爭(zhēng)議仲裁,從闡述稅務(wù)仲裁能夠?qū)崿F(xiàn)稅收公正,減輕納稅人負(fù)擔(dān),彌補(bǔ)稅務(wù)行政復(fù)議和稅務(wù)行政訴訟的局限,探討稅務(wù)爭(zhēng)議仲裁的必要性。接著,通過(guò)我國(guó)行政管理理念的轉(zhuǎn)變、豐富的仲裁制度實(shí)踐經(jīng)驗(yàn)以及我國(guó)爭(zhēng)議解決傳統(tǒng)文化,分別從國(guó)家政策、現(xiàn)實(shí)制度、民眾心理基礎(chǔ)三個(gè)方面論述建立稅務(wù)爭(zhēng)議仲裁制度的可行性。再介紹美國(guó)、法國(guó)的稅務(wù)仲裁制度,尤其是在仲裁機(jī)構(gòu)的設(shè)立及仲裁程序中具有創(chuàng)設(shè)性的制度設(shè)定進(jìn)行剖析。綜上,作者提出了構(gòu)建稅務(wù)爭(zhēng)議仲裁制度的一些建議,如立法層面進(jìn)行論述,通過(guò)實(shí)體法與程序法的修訂為構(gòu)建稅務(wù)爭(zhēng)議仲裁制度提供合法性依據(jù)。最后是關(guān)于構(gòu)建稅務(wù)爭(zhēng)議仲裁的具體制度的設(shè)想,建立獨(dú)立的專門機(jī)構(gòu),以及監(jiān)督、救濟(jì),以期從最大程度減少稅務(wù)仲裁之弊端。
[Abstract]:With the development of economy and the improvement of taxpayer's consciousness, tax dispute has become a social problem. Especially in the current tax dispute settlement-tax administrative review and tax administrative litigation can not meet the needs of society in the new era. The use of tax dispute arbitration to resolve tax disputes can guarantee its professionalism and efficiency. Nowadays, most countries have adopted it, and the facts have proved that it is of great significance to the reality. The object of this paper is tax dispute arbitration. This paper discusses the necessity of tax dispute arbitration by expounding that tax arbitration can realize tax justice, lighten the burden of taxpayers, make up for the limitation of tax administrative reconsideration and tax administrative litigation. Then, through the transformation of the concept of administration in our country, the rich practice experience of arbitration system and the traditional culture of dispute resolution in our country, we can analyze the national policy, the realistic system, respectively. This paper discusses the feasibility of establishing tax dispute arbitration system in three aspects. Then it introduces the tax arbitration system in America and France, especially in the establishment of arbitration institution and the establishment of the system in the arbitration procedure. In summary, the author puts forward some suggestions on the construction of tax dispute arbitration system, such as legislative level, through the revision of substantive law and procedural law to provide legal basis for the construction of tax dispute arbitration system. Finally, it is about the idea of constructing the concrete system of tax dispute arbitration, the establishment of independent specialized organization, as well as the supervision and relief, in order to minimize the malpractice of tax arbitration.
【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：D925.7

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本文編號(hào)：2136810