本文選題：稅收爭(zhēng)議處理機(jī)制 + 爭(zhēng)議案件　； 參考：《湖南稅務(wù)高等專科學(xué)校學(xué)報(bào)》2016年03期

【摘要】：我國(guó)現(xiàn)行的稅務(wù)爭(zhēng)議案件處理機(jī)制和存在一些問題,比如稅收爭(zhēng)議處理的制度體系不科學(xué)、對(duì)納稅人權(quán)利保護(hù)不夠、稅務(wù)行政爭(zhēng)議解決方式比較單一等等,建議:確立稅收爭(zhēng)議處理機(jī)制公平正義的價(jià)值導(dǎo)向;厘清稅收爭(zhēng)議處理的基本原則;建立統(tǒng)一有序的立法體系,使一般法和特別法無縫銜接;引導(dǎo)納稅人在選擇爭(zhēng)議處理方式優(yōu)先選擇行政復(fù)議;注重切實(shí)保護(hù)納稅人的利益;在《稅收征管法》再次修改時(shí),完善法律規(guī)則的細(xì)節(jié);設(shè)置稅務(wù)法庭,處理稅務(wù)行政訴訟等,使稅收爭(zhēng)議處理機(jī)制建設(shè)更趨完善。
[Abstract]:The current tax dispute handling mechanism and some problems exist in our country, for example, the system of tax dispute handling is not scientific, the protection of taxpayer's rights is not enough, the method of resolving tax administrative dispute is relatively single, and so on. Suggestions: establishing the value orientation of fairness and justice of tax dispute settlement mechanism, clarifying the basic principles of tax dispute settlement, establishing a unified and orderly legislative system, making the general law and special law seamlessly connected; To guide taxpayers to give priority to administrative reconsideration in choosing the way of handling disputes; to lay stress on protecting the interests of taxpayers; to perfect the details of legal rules when the tax Administration Law is revised again; and to set up tax courts to handle tax administrative proceedings, etc. To make tax dispute settlement mechanism more perfect.
【作者單位】： 湖南稅務(wù)高等專科學(xué)校;
【分類號(hào)】：D922.22

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