废除税务行政救济前置条件的必要性与可行性

The Necessity and Feasibility of Abolishing the Precondition of Tax Administrative Relief

通过汇林置业公司案可以看出,《税收征收管理法》第88条严重阻碍了纳税人税收行政救济权的行使,是对纳税人人权的严重侵犯,也与《宪法》及《行政诉讼法》的立法精神相违背。在目前的法制环境下,即使将税务行政救济前置条件从税务行政复议前后移至税务行政诉讼前,对保护纳税人权益的意义也不大,故建议彻底废除该条款。

It can be seen through Co.Huilin case that Article 88 of the Law on the Administration of Tax Collection has seriously hindered the exercise of taxpayers＇ administrative remedy rights,which is a serious violation of the human rights of the taxpayers.It is also against the legislative spirit of Constitution and Administrative litigation Law.In the current legal environment,even if the pre-conditions of tax administrative relief are removed from the tax administrative review to tax administrative litigation,the protection of the interests of taxpayers is not enough.It is proposed to abolish the terms.