论税务行政争议和解机制

发布时间：2018-01-25 01:43

本文关键词： 税务行政争议和解　出处：《税务研究》2017年03期 　论文类型：期刊论文

【摘要】：和解是有效解决税务行政争议的机制之一,但《行政复议法》与《行政诉讼法》却未涉及和解机制。虽然行政法规与规范性文件在一定程度上对和解机制予以了认可,但存在诸多不足。故应在立法上对和解机制予以认可,在适用范围上进行统一规范,使和解双方受到和解协议的约束。
[Abstract]:Reconciliation is one of the effective mechanisms for resolving tax administrative disputes. However, the Administrative Review Law and the Administrative procedure Law do not involve the settlement mechanism, although the administrative regulations and normative documents to a certain extent have approved the settlement mechanism. However, there are many shortcomings. Therefore, the settlement mechanism should be recognized in legislation, unified and standardized in the scope of application, so that both sides of reconciliation are bound by the settlement agreement.
【作者单位】：北京理工大学法学院;
【分类号】：D922.11;F812.42
【正文快照】： 一、采用和解方式解决税务行政争议的意义和解可以被用于行政复议和行政诉讼程序中,也可以被用于行政复议与行政诉讼程序之外。对于税务行政争议的解决,采用和解方式优于选择行政复议、行政诉讼及调解等方式。其一,有利于双方当事人规避诉讼风险。假如纳税人能在行使法律救济

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