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长期以来,我国税务行政救济制度是以税务行政复议和税务行政诉讼为核心内容,但复议与诉讼程序复杂、前置限定性条件较为苛刻,征纳双方的合法权益往往难以获得有效的保障。寻求一种更加便民、惠民的解决税务争议的机制,是摆在我们面前的重点研究课题。本文首先阐述了多年来我国税务行政复议、诉讼工作的现实情况、存在的问题;综述了国内实务界与学术界对于税务争议解决途径的不同观点;从而提出一种有效解决税务争议的新的路径——“税法援助”。然后分析了税法援助与税务行政复议之间的关系,对“税法援助”进行准确定位;阐述了我国税法援助的现状、实施税法援助的理论依据和开展税法援助的意义。最后通过借鉴国外有关税法援助的经验,提出了建立我国税法援助机制的具体设想。
For a long time, the system of tax administrative relief in our country is based on tax administrative reconsideration and tax administrative litigation. However, the procedures of reconsideration and litigation are complex, and the preconditions are more demanding. It is often difficult to obtain effective protection of the legal rights and interests of both parties. Seeking a more convenient, Huimin’s solution to tax disputes is the key research topic before us. This article first elaborates the actual situation and existing problems of tax administrative reconsideration and lawsuit over the years in our country and summarizes the different viewpoints of domestic practice and academia on the way of tax dispute settlement and puts forward a new way to solve the tax dispute effectively - “Tax Assistance ”. Then it analyzes the relationship between the tax law aid and the tax administrative reconsideration, and accurately locates “tax law aid ”; expounds the current situation of the tax law aid in our country, the theoretical basis of implementing the tax law aid and the significance of carrying out the tax law aid. In the end, through drawing lessons from the experience of foreign countries in tax law assistance, this article puts forward the concrete plan of establishing the tax law aid mechanism in our country.