我国税务行政复议前置程序的批判与重构

发布时间：2018-06-24 09:14

本文选题：复议前置程序 + 复议前置条件　；参考：《中南大学》2014年硕士论文

【摘要】：税务行政复议前置程序,是指纳税人与税务机关发生纳税争议时,必须先申请行政复议,只有在对复议结果不服时才能提起行政诉讼。这种制度有助于税务机关及时纠错、保障纳税人的权利、缓解诉源。然而,我国税务行政复议前置程序,由于复议前置条件设定过于苛刻,未能发挥其应有作用。我国税务行政复议前置程序的缺陷在于苛求纳税人必须先缴纳税款或提供纳税担保才能申请行政复议。复议条件的设置剥夺了无力缴纳税款的纳税人的救济权,片面地保护国家税收利益。一方面,在我国已确定“复议不停止执行”原则及相对完善的税款征收保障制度的前提下,复议条件的设置违反了比例原则。另一方面,该制度违反了正当法律程序原则,有违“有权利必有救济”之公理,妨碍了纳税人最低限度的程序权保障。域外科学设置税务行政复议前置程序的成功立法经验,对我国重构税务行政复议前置程序提供了有益的启示。我国应当撇清税务行政复议前置程序与国家税收利益之间的关系,坚持和谐社会理念,坚持人权保障理念,放宽税务行政复议前置条件,取消以缴纳税款、滞纳金或提供相应的担保的税务行政复议条件。
[Abstract]:The preposition procedure of tax administrative reconsideration means that when a taxpayer and tax authorities have a tax dispute, they must first apply for administrative reconsideration, and only when they are not satisfied with the result of reconsideration can administrative litigation be brought. This system helps tax authorities correct mistakes in time, protect taxpayers' rights and ease the source of litigation. However, the pre-procedure of tax administrative reconsideration in our country is too harsh to play its due role. The defect of the pre-procedure of tax administrative reconsideration in our country lies in demanding that taxpayers must pay tax or provide tax payment guarantee before they can apply for administrative reconsideration. The establishment of reconsideration conditions deprives taxpayers who can not pay tax of the right to relief, and unilaterally protects the national tax interests. On the one hand, on the premise that our country has determined the principle of "reconsideration does not stop execution" and the relatively perfect tax collection and security system, the setting of reconsideration conditions violates the principle of proportionality. On the other hand, the system violates the principle of due process, violates the axiom of "right must have remedy", and hinders taxpayers' minimum protection of procedural right. The successful legislative experience of setting up the tax administrative review procedure in foreign countries provides a beneficial enlightenment for our country to reconstruct the tax administrative review front procedure. China should set aside the relationship between the preprocedure of tax administrative reconsideration and the national tax interest, adhere to the concept of harmonious society, uphold the concept of human rights protection, relax the prerequisite for tax administrative reconsideration, and cancel the payment of taxes. Late fees or tax administrative reconsideration conditions providing corresponding guarantees.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.11

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