浅议税务行政争议解决机制

发布时间：2018-05-11 22:13

本文选题：税务行政争议 + 税务行政复议　；参考：《税务研究》2017年04期

【摘要】：对税务行政争议,要正确对待。争议的存在对争议双方都不是坏事,反而提供了一个暴露问题、解决问题的契机。良好的争议解决机制提供了一个有效化解纠纷的对话平台和协商渠道。完善的税务争议解决机制必须保持开放、多元,强调专业化,以公正换公信,最终实现定分止争。
[Abstract]:To tax administrative dispute, should treat correctly. The existence of dispute is not a bad thing for both sides of the dispute, but provides an opportunity to expose and solve the problem. A good dispute settlement mechanism provides a dialogue platform and negotiation channel for resolving disputes effectively. The perfect tax dispute settlement mechanism must remain open, pluralistic, emphasize specialization, exchange justice for public trust, and finally realize the final division and stop the dispute.
【作者单位】：中国政法大学;
【分类号】：F812.42

【相似文献】