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税务行政救济作为一种事后采取补救的一种手段,从而使得行政相对人的合法权益得到保护,真正体现了对行政相对人的尊重与保护。税务执法作为一种行政执法保护,必须有相应的行政救济制度与程序。税务行政救济是指当税务机关的违法行政行为对纳税人的合法权益造成侵害时,由税务机关采用行政手段排除侵害并弥补由于税务机关自身违法行为而给纳税人的权益造成的损害的法律救济制度和程序。它的作用体现在两个方面:一是保障纳税人的合法权益不受侵害,二
Tax administrative remedy, as a kind of means to take remedial measures afterwards, so that the legitimate rights and interests of the administrative counterparts are protected, truly reflects the respect and protection of the administrative counterparts. Tax law enforcement as an administrative law enforcement protection, there must be a corresponding administrative relief system and procedures. Tax administration remedy means that when the tax administration infringes upon the legitimate rights and interests of the taxpayer, the tax authorities take the administrative measures to eliminate the infringement and remedy the damages caused to the taxpayers due to the tax authorities' own violations System and procedure. Its role is reflected in two aspects: First, to protect the legitimate rights and interests of taxpayers are not infringed, two