税务和解的法律界定

税务和解是指税务机关对于课税基础事实或证据之采认,经过职权调查仍不能确定或虽能够确定但需耗费过巨,为了稽征效率,有效达成课税目的,而与纳税义务人平等协商、互相妥协达成合意的行为或解决方案。和解的标的为课税基础事实或证据之采认,以此区别于行政和解和辩诉交易。通过对有关行政契约性质的几种观点的分析,税务和解具有有限合意性的性质,以此区别于民事和解。

The tax reconciliation refers to that the tax institution can’t determine or cost excessively in order to determine the basic fact or the evidence of tax during the process of the authority investigation,then for the purpose of levy efficiency and achieving the assessment goal effectively,the tax institution use the behavior or the method through the consultation with the taxpayer on the basis of equality and mutually compromise to get the acceptable agreement.The subject of reconciliation is the basic facts or the evidence,different from administrative reconciliation and the transaction of punishment sues.The tax reconciliation has the nature to meet one＇s Consistent limitedly,distinguishing from the civil reconciliation.