| 税务和解对行政和解的扩张——以案件范围为中心 |
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| 引用本文： | 潘登,石琦.税务和解对行政和解的扩张——以案件范围为中心[J].政法学刊,2013,30(3):88-92. |
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| 作者姓名： | 潘登 石琦 |
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| 作者单位： | 1. 武汉大学法学院,湖北武汉,430072
2. 江西鄱阳县地方税务局,江西上饶,333100 |
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| 摘 要： | 《税务行政复议规则》第八十六条和《行政复议实施条例》第四十条均是对和解的案件范围的表述.通过从这两个有关和解范围的条文对比,不难看出税务和解较行政和解有扩张之趋势,税务和解作为税务行政机关纠纷解决的内部机制,其扩张必然会对司法审查和纳税人权利保护产生相当大地冲击,对其必须加以限制.
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| 关 键 词： | 税务和解 行政和解 案件范围 比例原则 |
On the Expansion of Tax Reconciliation to Administrative Reconciliation-Taking the Scope of Case as the Focus |
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| Pan Deng
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Shi Qi.On the Expansion of Tax Reconciliation to Administrative Reconciliation-Taking the Scope of Case as the Focus[J].Journal of Political Science and Law,2013,30(3):88-92. |
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| Authors: | Pan Deng Shi Qi |
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| Institution: | Pan Deng Shi Qi ( 1. School of Law, Wuhan University, 2. Jiangxi Panyang Local Taxation Bureau, Wuhan 430072, China ; Shangrao 333100, China) |
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| Abstract: | |
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| Keywords: | tax reconciliation administrative reconciliation scope of case principle of proportionality |
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