本文選題：稅務(wù)爭(zhēng)議 + 和解�。� 參考：《西南政法大學(xué)》2015年碩士論文

【摘要】：現(xiàn)代國(guó)家的稅收不單作為國(guó)家財(cái)政收入的工具,還對(duì)國(guó)家經(jīng)濟(jì)宏觀調(diào)控、國(guó)民收入分配起到重要作用——稅收的地位越來(lái)越重要。同時(shí),稅收具有復(fù)雜性、經(jīng)濟(jì)性特點(diǎn),稅務(wù)機(jī)關(guān)工作人員的失當(dāng)行為以及納稅人意識(shí)等因素交織在一起使得稅務(wù)爭(zhēng)議不可避免地出現(xiàn)。如不能快速、有效地解決稅務(wù)爭(zhēng)議,將引發(fā)一系列嚴(yán)重后果,如危害社會(huì)公共利益、削弱政府權(quán)威、損害納稅人利益、增加稅收成本等�；诖�,ADR機(jī)制作為消解稅務(wù)爭(zhēng)議之“良方”正在為越來(lái)越多的國(guó)家(地區(qū))所選擇。近年來(lái),我國(guó)亦開(kāi)始借鑒域外研究成果,展開(kāi)對(duì)稅務(wù)爭(zhēng)議和解制度的探索,并取得了一定成果。但是,囿于中外在法律傳統(tǒng)、現(xiàn)實(shí)國(guó)情、發(fā)展程度等方面存在明顯差異,域外的經(jīng)驗(yàn)、成果并不能隨意“拿來(lái)”為我所用。因此,系統(tǒng)研究并構(gòu)建我國(guó)的稅務(wù)爭(zhēng)議和解制度,無(wú)疑具有重要的理論價(jià)值與現(xiàn)實(shí)意義。本文除緒論和結(jié)語(yǔ)外,共分為四個(gè)部分:第一部分對(duì)稅務(wù)爭(zhēng)議和解制度做了總括性介紹。首先,明確稅務(wù)爭(zhēng)議的含義:稅務(wù)爭(zhēng)議實(shí)為稅務(wù)行政爭(zhēng)議,而非其它;其次,介紹稅務(wù)爭(zhēng)議的復(fù)雜性和經(jīng)濟(jì)性特點(diǎn),并且在此基礎(chǔ)上探討和解的必要性;最后,闡述了我國(guó)稅務(wù)爭(zhēng)議和解制度的理論與實(shí)踐現(xiàn)狀。第二部分闡述稅務(wù)爭(zhēng)議和解制度的理論基礎(chǔ)。首先,表明在解決稅務(wù)爭(zhēng)議的過(guò)程中應(yīng)樹(shù)立何種理念,并在這種理念的指導(dǎo)下具體構(gòu)建該制度;其次,從不同角度出發(fā)探討稅務(wù)爭(zhēng)議和解的正當(dāng)性。第三部分介紹域外稅務(wù)爭(zhēng)議和解制度及對(duì)我國(guó)的啟示。首先,梳理了不同國(guó)家(地區(qū))相關(guān)制度發(fā)展和具體構(gòu)建情況;其次,指出其對(duì)我國(guó)稅務(wù)爭(zhēng)議和解制度構(gòu)建的有何啟發(fā)和借鑒之處。第四部分為稅務(wù)爭(zhēng)議和解制度的構(gòu)建。參照美國(guó)、英國(guó)、德國(guó)以及我國(guó)臺(tái)灣地區(qū)的制度實(shí)踐,具體分析了我國(guó)稅務(wù)爭(zhēng)議和解制度的適用階段、適用范圍、具體程序、和解效力與監(jiān)督等問(wèn)題。
[Abstract]:The tax of modern country not only serves as the tool of national financial revenue, but also plays an important role in the macro-control of national economy and the distribution of national income-the status of tax is becoming more and more important. At the same time, the complexity of taxation, the economic characteristics, the improper behavior of the staff of the tax authorities and the taxpayers' consciousness make the tax disputes inevitably appear. If the tax dispute can not be solved quickly and effectively, it will lead to a series of serious consequences, such as harming the public interest, weakening the authority of the government, harming the interests of the taxpayer, increasing the tax cost and so on. Based on this, ADR mechanism is being chosen by more and more countries as the best way to resolve tax disputes. In recent years, our country also began to draw lessons from the foreign research results, and began to explore the tax dispute settlement system, and achieved certain results. However, due to the obvious differences between China and foreign countries in legal tradition, realistic national conditions, development degree and so on, the results can not be used by us at will. Therefore, it is undoubtedly of great theoretical value and practical significance to systematically study and construct the tax dispute settlement system in China. In addition to the introduction and conclusion, this paper is divided into four parts: the first part of the tax dispute settlement system made an overall introduction. First of all, it is clear the meaning of tax dispute: tax dispute is actually a tax administrative dispute, but not other; secondly, it introduces the complexity and economic characteristics of tax dispute, and discusses the necessity of settlement on this basis. This paper expounds the theory and practice of tax dispute settlement system in China. The second part expounds the theoretical basis of tax dispute settlement system. Firstly, it shows what kind of idea should be set up in the process of resolving tax dispute, and under the guidance of this idea, it constructs the system concretely. Secondly, it discusses the legitimacy of tax dispute settlement from different angles. The third part introduces the foreign tax dispute settlement system and its enlightenment to our country. First of all, combing the development and specific construction of the relevant systems in different countries (regions). Secondly, it points out how to enlighten and draw lessons from the construction of tax dispute settlement system in China. The fourth part is the construction of tax dispute settlement system. Referring to the system practice of the United States, Britain, Germany and Taiwan, this paper analyzes the application stage, application scope, concrete procedure, settlement effect and supervision of the tax dispute settlement system in China.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類(lèi)號(hào)】：D922.22

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