税务争议替代性解决机制探析

随着纳税人权利意识的增强,税务争议呈多发趋势。而解决各种税务争议多着眼于传统的途径即税务行政复议和税务行政诉讼,使得在税务争议解决实务中已存在的调解、和解、仲裁等替代性税务争议解决方式没有可靠的理论支撑和法律依据。因此,对税务争议替代性解决机制进行研究,以有效解决各种税务争议,成为税法理论界及实务界十分关注的课题。笔者从税法适用的角度,对引入税务争议ADR的法理合法性与现实合理性进行分析,并尝试研究国外税务争议ADR的成因、背景和运作状况,以借鉴其规则或惯例,为我国引进并完善税务争议ADR提出构想。

Analysis of the Alternative Dispute Resolution on Tax

Tax disputes increase as the taxpayer strengthens his consciousness of rights.The traditional tax disputes resolution depends on the administrative reconsideration and administrative litigation,thus there is no theoretical and legal ground for mediation,negotiation,arbitration,and other alternative dispute resolution which are already applied in practice.Therefore,for the purpose of effectively settling the tax disputes,studies on the alternative dispute resolution on tax have become the focus both in theor...