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最早出现在私法中的和解制度,强调争议两造双方的地位平等和对等协商。但是,伴随着现代国家职能从管理型向服务型的转变,传统的行政手段已经不足以应付多元化的行政目标实现的要求。此后,和解作为一种更具有协商民主特征,且更具有灵活性的行政措施开始在公法领域得到运用。行政执法和解的出现,引发了税法学界的思考。一方面,虽然税务执法和解制度在形式上有违税收公平,但其所体现出来的税收效率却被纳税人和税务机关所看重;另一
The earliest appeared in private law reconciliation system, emphasizing equality between the two parties to the controversy and equal consultation and reciprocal. However, along with the transition from a management-oriented to a service-oriented modern state functions, the traditional administrative measures are not sufficient to meet the requirements of a diversified administrative objective. Since then, reconciliation has begun to be applied in the field of public law as a more deliberative democratic feature and more flexible administrative measure. The emergence of administrative law enforcement reconciliation triggered the tax law scholars. On the one hand, although the system of tax law enforcement reconciliation is formally tax-deductible, its tax efficiency is valued by the taxpayers and tax authorities; on the other hand,