[1]于 淼.税务和解适用的正当性及制度建构[J].常州大学学报(社会科学版),2018,19(03):1-13.[doi:10.3969/j.issn.2095-042X.2018.03.001]
　Yu Miao.The Jusitfication of the Application of Tax Reconciliation and the System Construction[J].Journal of Changzhou University(Social Science Edition),2018,19(03):1-13.[doi:10.3969/j.issn.2095-042X.2018.03.001]
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税务和解适用的正当性及制度建构()
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常州大学学报(社会科学版)[ISSN:2095-042X/CN:32-1821/C]

卷:
第19卷
期数:
2018年03期
页码:
1-13
栏目:
法学研究
出版日期:
2018-05-20

文章信息/Info

Title:
The Jusitfication of the Application of Tax Reconciliation and the System Construction
作者:
于 淼
Author(s):
Yu Miao
关键词:
税收法定;  税务争议;  税务和解;  纳税人权利保护
Keywords:
statutory taxation;  tax disputes;  tax reconciliation;  protection of taxpayers’ rights
分类号:
D922.2; D926.13
DOI:
10.3969/j.issn.2095-042X.2018.03.001
文献标志码:
A
摘要:
一个国家走向逐渐强大与伟大复兴之路顺畅与否,与这个国家的财政是否能得到持续不断的供给密切相关。而作为财政收入主力的税收收入劳苦功高,在国家运转的过程中发挥着中流砥柱的作用。目前来说,随着纳税人意识愈发增强,税务争议发生的频率也越来越高。如何在保障纳税人权利的基础上合理高效地解决税务争议成为财税法治建设中的重中之重。基于此,文章以“问题意识”为导向,阐述了我国税务司法制度上存在的不足,在论证税务和解制度存在的正当性前提下,对在我国税务争议解决机制中引入税务和解制度的必要性及可行性进行了深入思考,进而针对我国法律实践中税务和解机制具体操作细则缺位之客观现实提出了具体制度建构构想。
Abstract:
The smooth route to the stronger and greater rejuvenation of a country is closely related to the sustainable supply for its finance. As the major financial revenue, tax plays a significan role in the process of running the country. At present, with the increasing awareness of the taxpayers, there appear more and more tax disputes. How to solve the tax disputes rationally and efficiently on the basis of guaranteeing the rights of the taxpayers has become the most important part in the construction of the rule of law. Accordinly, taking “problem consciousness” as a guide, it points out some problems of Chinese tax judicial system. In the premise of the demonstration of the justification of tax reconciliation system, under the in-depth thinking of the necessity and feasibility of introducing the system into the mechanism of solving tax disputes in China, ideas of concrete system construction are put forward according to the objective reality of lacking specific rules for the system operation in Chinese legal practices.

参考文献/References:

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备注/Memo

备注/Memo:
作者简介:于淼,北京大学法学院博士研究生。
基金项目:中国法学会财税法学研究会2018年专项课题“改革开放四十年中国纳税人权利保护理论的发展”。
更新日期/Last Update: 2018-05-20