反倾销税税法规制中的权利救济制度研究

救济制度相对于权利主体而言属于二次权利,是法律规制的第二道防线,是构建完整权利群的应有内容。反倾销税税法关系中的主体多元化,利益纷繁复杂,在征收反倾销税的过程中,难免会发生利益冲突。由于我国截至目前的实践较少,加之救济规则本身的模糊,反倾销税的权利救济制度存在很多不足之处,需要从税法的角度进行界定和完善。本文从理论层面探讨了反倾销税救济制度的理论成因,解析了这种特殊性质的税收争议,并对反倾销税征收行为性质进行了界定,从税法的角度正确理解反倾销税的救济制度,有助于反倾销税救济制度的规制和完善,保障和促进我国反倾销制度体系的构建与发展。

Research on the Right Relief System of Antidumping Duty on Tax Regulations

Relief system is the second defense line of the legal regulation.As a result of the less practice in China and the fuzzy relief rules,the right relief system of antidumping duty on tax regulations is riddled with inadequacies,which needs to be perfected from the perspective of the tax law.This article discusses the right relief system of the antidumping duty in the scope of our countryside and set forth the causes of establishment of the antidumping duty relief system and the differences between the right r...