我国税务行政诉讼制度及其完善（Tax administrative litigation system and its perfection in China）.doc

我国税务行政诉讼制度及其完善（Tax administrative litigation system and its perfection in China） Tax administrative litigation system and its perfection in China Chinas tax administrative litigation system and its perfection 2008-12-20 15:11:19 Abstract: tax administrative litigation is an institutional arrangement to solve tax disputes through judicial channels. It aims to protect the legitimate rights and interests of taxpayers and other tax parties, and supervise the tax authorities to enforce the law properly. Chinas tax administrative litigation is formally established and developed with the promulgation and implementation of the administrative procedure law of the Peoples Republic of China and the law of the Peoples Republic of China on the administration of tax collection. However, in Chinas legislation, law enforcement and judicial practice, there are some problems that have affected the administrative litigation of Taxation to a certain extent. First, how to recognize tax administrative litigation (1) tax administrative litigation is a judicial review activity with the court as the main body Two, the existing problems of tax administrative litigation in our country (1) the prosecution rate of tax administrative litigation is low, but the rate of withdrawal is high Although the national tax administrative litigation cases from 123 in 1990 to 2069 in 1998, increased rapidly and in 1999 1804, the absolute amount of growth of 10 times, but the average of the more than 2000 peoples courts at all levels are poor. Is there really such a small amount of tax disputes in real life? Is it the violation of the legitimate rights and interests of the parties less? Considering the establishment of market economy system of the taxpayer and taxable items and tax law enforcement agencies increase the difficulty to increase, and the tax authorities and law enforcement level of law enforcement and limited coverage, both sides legal awareness is not strong and other factors, the answer is no..