完善我国税务争议替代性解决机制的构想——基于修订《税收征管法》的背景

Ideas of Perfecting the Alternative Settlement Mechanism of Tax Disputes in China: Based on the Background of the Revision of the Law of the PRC on the Administration of Tax Collection

税务争议替代性解决机制是指采用非诉讼的简易化、灵活化的方法来化解纳税人因涉税问题产生的与其他主体之间的矛盾与纠纷,其在维护税收征纳关系和谐、保护纳税人合法权益以及促进依法治税方面具有独特作用。当前我国税务争议替代性解决机制的建设有实质性进步,但在制度设计上仍存有不足,建议《税收征管法》修订时将申诉、和解、调解、复议等解决机制进行健全与完善,促进税务争议的平等化、协商化、参与化、和平化解决,助推税收治理现代化建设。

The alternative settlement mechanism of tax dispute refers to the use of non-litigation simple and flexible methods to resolve the contradictions and disputes between taxpayers and other subjects arising from tax-related issues. It plays a unique role in maintaining the harmonious relationship between tax levy and payment, protecting the legitimate rights and interests of taxpayers and promoting law-based tax administration. At present, the construction of alternative settlement mechanism of tax disputes in China has made a substantial progress, but there are still shortcomings in the system design. It is suggested that when The Law of the PRC on the Administration of Tax Collection is revised, the mechanism of settlement of complaints, reconciliation, mediation and reconsideration should be improved and perfected, so as to promote the equalization, consultation, participation and peaceful settlement of tax disputes, and promote the modernization of tax administration.