本文關(guān)鍵詞：論我國臺灣地區(qū)行政訴訟和解制度　出處：《吉林大學》2017年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 和解 法院調(diào)解 行政和解 行政訴訟和解

【摘要】：我國經(jīng)濟的不斷發(fā)展,人民的法律意識和權(quán)利意識不斷加強,以及政府職能的轉(zhuǎn)變,使得在理念上政府與公民已不是絕對對立的關(guān)系而是平等、合作、服務關(guān)系。在行政實體法領域如行政合同、行政指導等追求合作和效率的新型行政行為的出現(xiàn),服務于實體的程序法也應該及時適應此種變化,尤其是構(gòu)建有效解決訴訟爭議、徹底解決行政糾紛的行政訴訟和解制度。雖然行政訴訟和解制度在我國沒有明確規(guī)定,但在最新修改的《行政訴訟法》第六十一條一改往昔行政訴訟調(diào)解之絕對禁止性規(guī)定,給行政賠償、補償以及行政機關(guān)行使自由裁量權(quán)這三類案件留出了調(diào)解的空間。雖然在中國大陸是要區(qū)分訴訟和解和法院調(diào)解兩者的不同,但是此次修改,也為行政訴訟和解制度提供了可能構(gòu)建的希望。我國臺灣地區(qū)行政訴訟和解最先確立于1988年10月27日修訂的“行政訴訟法”中,而將行政訴訟和解制度體系化的是2007年8月15日施行至今的“行政訴訟法”。與其他國家和地區(qū)的行政訴訟和解制度比較而言,我國臺灣地區(qū)的行政訴訟和解制度對大陸該制度的構(gòu)建是最具有借鑒意義的。要想對我國臺灣地區(qū)行政訴訟和解制度進行研究,首先要做的是對基本概念和基本理論進行梳理。通過界定和區(qū)分調(diào)解與和解、我國臺灣地區(qū)行政和解與臺灣地區(qū)行政訴訟和解、以及我國大陸行政訴訟調(diào)解與臺灣地區(qū)行政訴訟和解制度,為后文論述進行理論鋪墊的同時,明確了我國臺灣地區(qū)并沒有像大陸那樣明確的區(qū)分行政訴訟調(diào)解和行政訴訟和解這兩個概念,也就是說臺灣行政訴訟和解是一個廣義的概念,將通過法院雙方自愿平等處分權(quán)益不違反公益來解決行政糾紛的行為統(tǒng)一概括起來,而不進行內(nèi)部的區(qū)別和劃分。探究我國臺灣地區(qū)行政訴訟和解制度,從該制度形成過程、確立原因和現(xiàn)狀分析,加之以該制度的性質(zhì)、制度構(gòu)成、成立的實質(zhì)要件和形式要件、效力、以及具有臺灣地區(qū)特色的瑕疵和解的救濟和第三人參加制度,從過去到現(xiàn)在、從外到內(nèi)的更加全面的剖析我國臺灣地區(qū)行政訴訟和解制度�？梢园l(fā)現(xiàn)其經(jīng)歷了不斷吸收其他國家或地區(qū)先進的法律學說和相關(guān)制度,又植根于我國臺灣本地區(qū)的行政法研究現(xiàn)狀和司法實踐的綜合,才形成了較為先進的現(xiàn)行行政訴訟和解制度。根據(jù)我國臺灣地區(qū)行政法院2015年統(tǒng)計的行政訴訟和解判例數(shù)據(jù)的分析,可得出和解成立的件數(shù)及比例,以撤銷訴訟類型最多,且以稅捐事件為最大,其中又以營利所得稅事件為最多。因此本文對我國臺灣地區(qū)比較特別的稅務訴訟中的行政和解進行了進一步的分析。探究我國臺灣地區(qū)行政訴訟和解制度,最主要的是研究該項制度的構(gòu)成與其主要內(nèi)容。我國臺灣地區(qū)行政訴訟和解具有雙重屬性:一是訴訟行為;一是公法契約。其成立要件的構(gòu)成,又可分為實質(zhì)要件和形式要件。實質(zhì)要件為:(1)當事人就訴訟標的具有處分權(quán);(2)和解不違反公益;(3)和解標的。形式要件為:(1)訴訟和解必須有訴訟當事人在訴訟進行的過程中在主審法官面前就涉訴的爭議達成和解協(xié)議;(2)訴訟和解僅須具備與訴訟行為有關(guān)的訴訟要件;(3)形成和解筆錄。我國臺灣地區(qū)行政訴訟和解制度中具有臺灣地區(qū)特色和先進之處就是瑕疵和解的救濟制度和第三人參加制度。對我國臺灣地區(qū)行政訴訟和解制度進行全面剖析,是為構(gòu)建我國大陸行政訴訟和解制度提供參考。目前我國大陸沒有明確規(guī)定行政訴訟和解制度的存在,但在最高法院的相關(guān)司法解釋和部分地市法院裁判案件的規(guī)定中存在有關(guān)行政訴訟和解的相關(guān)規(guī)定,加之以分析確立該制度是有其理論基礎和現(xiàn)實意義,因此,我國大陸構(gòu)建行政訴訟和解制度有其重要性和必要性。
[Abstract]:The development of China's economy, people's legal awareness and rights awareness has been continuously strengthened, and the transformation of government functions, but the equality in the relationship between the government and the citizen concept has not absolutely contradictory cooperation, service relationship. In the administrative law field such as administrative contract, new administrative acts of administrative guidance in pursuit of cooperation and efficiency the procedure of service to the entity should also adapt to this change, especially in the construction of effective litigation to resolve disputes, administrative litigation reconciliation system completely solve administrative disputes. Although the reconciliation of the administrative litigation system in our country is not clearly defined, but in the latest revision of the "administrative litigation law > sixty-first changed in the past administration the absolute prohibition of litigation mediation, for administrative compensation, compensation and the administrative organ to exercise the discretion of these three kinds of cases for mediation, although in Chinese space. To distinguish between the lawsuit reconciliation and court mediation between the two different, but also for the modification of administrative litigation reconciliation system provides the possibility of building hope. Taiwan region of China's administrative litigation settlement was first established in October 27, 1988 revised the "administrative procedure law", the conciliation system of administrative litigation system is implemented in August 15, 2007 so far "the administrative procedure law and administrative litigation reconciliation system. Other countries and regions in comparison, the Taiwan area of administrative litigation reconciliation system in China, the construction of the system is the most significant. In order to carry out research on reconciliation system in Taiwan area of administrative litigation in our country, the first thing to do is to sort out the basic concept and the basic theory. By defining and distinguishing mediation and reconciliation, China's Taiwan region and the Taiwan area of administrative reconciliation of administrative litigation settlement, and administration in mainland China The lawsuit mediation and conciliation system of administrative litigation in Taiwan area, the theoretical basis for later discussion at the same time, the Taiwan area of our country is not like that, a clear distinction of mediation in administrative litigation and administrative litigation reconciliation of these two concepts, namely Taiwan administrative litigation and the solution is a broad concept, will be through the court the voluntary equality does not violate the public interests action to resolve administrative disputes unified summary, without distinction and classification of internal inquiry. The administrative litigation reconciliation system in Taiwan area of our country, from the system formation process, establish the reason analysis and the status quo, combined with the nature of the system, the establishment of substantial requirements and the elements of form, effect, and with the local characteristics of Taiwan's flaws in the reconciliation relief and third people participated in the system, from the past to the present, from the outside to the inside of the more comprehensive analysis The administrative litigation reconciliation system in Taiwan area. It can be found through continuous absorption of other countries or regions of the advanced legal theory and related system, administrative law research and rooted in China's Taiwan region's comprehensive situation and judicial practice, before the formation of the current administrative litigation reconciliation system is advanced. Based on the analysis of the administrative litigation reconciliation case the statistical data of 2015 in Taiwan area of our country administrative court, the number and proportion of the establishment of the reconciliation, the revocation proceedings and the event type is the largest, tax is the largest, and the business income tax event for most. So this paper further analyses the special tax administrative litigation in the settlement of our Taiwan area of inquiry. The administrative litigation reconciliation system in Taiwan area of our country, the most important is to study the composition of the system and the main content of administrative litigation in our country Taiwan area. Lawsuit reconciliation has dual properties: one is the lawsuit behavior; one is the law of contract. The establishment of elements of the form, can be divided into substantial requirements and formal requirements. Essential elements: (1) the parties litigation has the right of disposition; (2) the settlement does not violate the public interest; (3) the standard form of reconciliation. Requirements: (1) the lawsuit reconciliation must have dispute in the trial judge before the litigation process in the litigant litigation settlement agreement; (2) the settlement of litigation only must have litigation related litigation behavior; (3) the formation of settlement record. With the local characteristics of Taiwan and advanced is defective reconciliation Taiwan area of administrative litigation reconciliation system in our country's relief system and third people participated in the system of reconciliation system in Taiwan area of administrative litigation in China to conduct a comprehensive analysis, is to provide a reference for the construction of China's administrative litigation reconciliation system in mainland China now have. Specify the reconciliation system in administrative litigation, but there are relevant provisions of administrative litigation settlement provisions in the Supreme Court of the relevant judicial interpretations and part of court cases in the city, in addition to the establishment of the analysis system has its theoretical basis and practical significance, therefore, in our country, the construction of administrative litigation reconciliation system and necessary it is very important.

【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D925.3

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