德国税收救济制度的建构原理初探

A Preliminary Study on the Construction Principles of the German Taxation Relief System

本文逐一剖析德国税收异议程序、初审程序和终审程序的特征,并从整体上揭示其内在的建构原理,旨在为我国税收救济制度的科学重构提供参考,提出以区分事实问题与法律问题为基础进行救济功能整体配置,通过行政自制与行政他制的相互借力、当事人主义与职权主义的适时转换,从而实现救济制度私人目的与公共目的的兼顾与平衡。

This paper aims to provide a reference for the reconstruction of Chinese taxation relief system through the analyses of the characteristics of German taxation procedures of objection, first and final instances as well as the revelation of the construction principle. The paper presents that in order to realize the balance of private and public purposes in the taxation relief system, it is necessary to complete the overall function configuration based on the differences between the fact matters and legal issues, the mutually reinforce both in the administrative self-restraint and judicial supervision, and the timely transition between the litigant principle and the authority principle.