税务争议“双重前置”程序再审视——基于公共法律服务视角

Re-examination of“Double Fronting”Procedures for Tax Disputes——Based on the Perspective of Public Legal Services

立法和司法实践上对“双重前置”程序的肯定态度一直被学界所质疑。通过对“清税前置”和“复议前置”程序客观分析,发现前者不符合公共法律服务的核心内涵,应予以修改;“复议前置”程序符合人民性、公平性和现代性的公共法律服务的内涵要求,应予以保留。为构建服务型政府,从民主性、专业性和独立性角度分别提出完善和解、调解制度,鼓励政府采购税务服务、建立独立的行政复议委员会等措施释放“复议前置”程序的巨大价值,以便更有力地维护纳税人的权利。

The affirmative attitude towards the“dual prerequisite”procedure in legislation and judicial practice has been questioned by the academic circles.Through the objective analysis of the procedures of“tax clearance”and“reconsideration”,it is found that the former does not conform to the core connotation of public legal services and should be revised;The content requirements of legal services should be retained.In order to build a service-oriented government,from the perspectives of democracy,professionalism and independence,it proposes to improve the reconciliation and mediation systems,encourage the government to purchase tax services,and establish an independent administrative reconsideration committee.Stronger defense of taxpayer rights.