论《税收征收管理法》第88条之修改

2001年《税收征管法》修订以来，又暴露出很多问题，其中第88条关于纳税争议的程序设置成为学界讨论的热点问题。尤其是关于复议前置程序的存废成为学界的关注点。本文采用了法律经济学分析方法，首先论证了现行制度为什么要设置复议前置程序，即出于提高征收效率．阻止纳税人诉讼；然后从纳税人权利制约税收征管权力角度提出要废除复议前置；除此之外，从更宽阔的视野中对权利制约权力理论进行了法律经济学分析，最终得出结论废除复议前置程序后的社会福利效率更高。因而从公平和效率两个角度都主张改复议前置为选择复议制度。

The Amendment of Item 88 on Law Concerning Administration of Tax

Since the amendment of law concerning administration of tax in 2001 there’re many problems, especially item 88 concerning the procedure of tax argument. The existence or abolition of complaints before legal procedures is concerned by academic world. The paper discussed the reason the procedure was designed firstly to raise efficiency and then suggest the procedure should be abolished. Beside that the paper has a law and economic analyze by the theory of power restricted by right which concluded that the complaints before legal procedures should be abolished to have a higher social efficiency.