我国税收行政争议解决机制探究——以中韩税收争议解决机制比较为切入点

Research on the Mechanism of Taxation Dispute Resolution in China——China and South Korea Tax Dispute Settlement Mechanism as the Entry Point

我国税收行政争议解决机制存在行政复议专业水平不足、司法权威性不高、信访定位不明确等问题,这影响了我国税收行政争议的解决。而韩国税收行政争议解决机制诸如课税前审查、异议申请、审查请求、行政审判、行政诉讼等制度从不同角度促进了税收行政争议的解决。我国应吸收韩国相关制度的优点,通过增加争议解决的途径、组成人员的专业化、信访地位的明确化、专业化等途径完善我国税收行政争议解决机制。

In China＇s tax administrative dispute settlement mechanism,there exist such problems as insufficient professional level of administrative reconsideration,judicial authority is not high,the petition positioning is not clear,which affect the administration of the tax dispute settlement.The Korean tax administrative dispute resolution mechanisms such as pre-assessment review,the objection to the application,request for review or administrative proceedings,administrative proceedings and other systems promote the tax dispute settlement from different angles.China should absorb the advantages of Korea related systems and improve our tax administrative dispute resolution mechanism by increasing access to dispute resolution,consisting of specialized personnel,clear and professional status of the petition.