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调解制度于2009年底引入税务行政复议救济规则。在税务行政复议过程中,复议机关可基于自愿和案件事实,对有争议的行为进行调解。作为一种纠纷解决方式,调解与传统的复议审查和对抗式诉讼相比,能在一定程度上起到有效解决纠纷的作用。但由于赋税行政纠纷本身的特性,调解的适用在某些领域并不能产生有效保护纳税人权利和解决纠纷的效果。本文以纳税人权利为基础,主要探讨了调解在税务行政复议中的适用以及问题,认为调解对纳税人权利保护有限,行政复议救济制度需要进一步完善。
Mediation system at the end of 2009 the introduction of tax administrative reconsideration relief rules. During the tax administrative reconsideration process, the review body may mediate on the basis of voluntariness and the facts of the case on the controversial acts. As a way of dispute resolution, mediation can play an effective role in resolving disputes to some extent when compared with traditional reconsideration and adversarial proceedings. However, due to the nature of tax administrative disputes, the application of conciliation can not effectively protect the rights of taxpayers and resolve disputes in some areas. Based on the taxpayers ’rights, this article mainly discusses the application and problems of mediation in tax administrative reconsideration. It considers that mediation has limited protection of taxpayers’ rights and the system of administrative reconsideration and relief needs to be further improved.