美国司法ADR对解决我国税务争议的借鉴

The Reference of American Judicature ADR for the Settlement of China's Tax Disputes

基于税务争议所具有的专业性和复杂性、参与主体的特殊性和不对等性,以及传统行政复议在独立性上的局限和行政诉讼在周期、成本上的缺陷,导致现行税务争议出现低起诉率、高撤诉率的情况,不利于征纳关系的缓和与纳税人的权利保障。基于中央与地方税权全面营改增后调整引发的税收管辖问题,以及在迈向现代税收国家转型中税务争议案件逐渐上升的现实,紧迫地对传统解决方式和新兴的替代性解决方式提出了更高要求。美国司法ADR即司法附设ADR是通过法院附设调解、仲裁、诉前专业评估、微型审理、评审员裁决,以及配套的奖惩机制等多元化的方式应对税务争议特殊性的,对于我国践行税收法定推动税收法治具有重要的借鉴意义。应结合我国司法改革进程中的诉调对接机制,对司法ADR适用于税务争议进行理念重塑和效力保障,以应对社会转型中纳税人权利保障的诉求,进而推动财税法治的进程。

Based on the professionalism and complexity of the tax disputes,the particularity and unfairness of the participants,the limitations of the independence of the traditional administrative reconsideration and the limitation of the administrative litigation in the cycle and cost,the low rate of prosecution and the high rate of withdrawal of the current tax disputes are not conducive to the delay of the collection of relations and the protection of the rights of the taxpayers. Based on the issue of tax jurisdiction caused by the adjustment of the central and local tax rights after the comprehensive adjustment of the tax rights and the gradual rising of the tax disputes in the transition to the modern tax countries,the higher requirements for the traditional solutions and the emerging alternative solutions are urgently required. The American judicial ADR,that is,the judicial attached ADR,is an important reference for our country to deal with the tax disputes,which is to deal with the particularity of the tax disputes through the courts of mediation,arbitration,pre litigation professional assessment,micro trial,adjudicator＇s adjudication,and supporting rewards and punishments,and so on. It is necessary to combine the mechanism of mediation and docking in the process of judicial reform in China,to remould and guarantee the concept of judicial ADR for tax disputes,in response to the demand for the protection of the rights of taxpayers in the social transformation,and then to promote the process of the rule of finance and taxation.