弥补税务行政复议纳税义务前置缺陷的法律措施

Legal Measure of Defects of Making Up Tax administration Reconsider Pay taxes Duty Prior to Tax Administration Reconsider

税务行政复议旨在保护纳税人及其他税务当事人的合法权益,保障和监督税务机关依法行使职权的行政司法活动。但是纳税义务前置于税务行政复议的规定,存在诸多缺陷。应针对这些缺陷产生的原因进行分析,并提出弥补这些缺陷的对策,以保护纳税人的合法权益,有利于税务法治的建设。

The goal of tax administration reconsider is protecting the legal fights and interests of taxpayer and other party concerned, ensuring and supervising tax office to perform official powers according to law . But the providing of pay taxes duty prior to tax administration reconsider exists many defects. It must analyze the cause of these defects and put forward steps, to protect taxpayer＇s legal fights and interests, at last to be advantageous to the construction of legal govern of tax administration.