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1、 独 创 性 声 明本人郑重声明: 所呈交的论文是我个人在导师指导下进行的研究工作及取得的研究成果。尽我所知,除了文中特别加以标注和致谢的地方外,论文中不包含其他人已经发表或撰写的研究成果,以不包含为获得中国人民大学或其他教育机构的学位或证书所使用过的材料。与我一同工作的同志对本研究所做的任何贡献已在论文中作了明确地说明并表示了谢意。签名: 范小乡日期:2005 年 11 月 28 日 关于论文使用授权的说明本人完全了解中国人民大学有关保留、使用学位论文的规定,即:学校有权保留送交论文的复印件,允许论文被查阅和借阅;学校可以公布论文的全部或部分内容,可以采用影印、缩印或其他复制手段保存论文。签
2、名:范小乡 导师签名:高培勇 日期:2005 年 11 月 29 日中国人民大学 硕士学位论文摘要 (中外文合订) 论文题目: (中文)我国税收争议解决机制研究(英文)A Research on Solution System of Tax Dispute in China 作 者: 范小乡指导教师:高培勇 教授摘 要税收争议解决机制是现代国家一项重要的权利保障机制,它是为解决税务当事人同税务机关在纳税或处罚等问题上产生不同意见而引起的争议,依法保障税务当事人维护合法权益和监督税务机关依法行使职权而形成的一系列行政法律救济体系。随着我国行政诉讼法、行政复议法、国家赔偿法等法律、法规的陆续出台实
3、施,使税务当事人在任何情况下发生税收争议,都能得到行政法律上的有效救济。从我国目前情况来看,税收争议的解决途径主要有税务行政复议、税务行政诉讼和税务行政赔偿等手段。 本文从税收争议基本概念的界定入手,在分析我国税收争议严峻现实状况的基础上,对当前的税收争议解决机制进行了客观的剖析和评价,指出其存在的问题和矛盾。同时,通过研究、借鉴世界上一些相关法制比较完备国家的税务争议解决机制,结合我国的具体国情及税收争议的特点,就如何进一步完善我国的税收争议解决机制提出了一定具体的政策建议。 全文共分为四章: 第 1 章,我国税收争议概述。本章首先明晰了税收争议的基本内涵,包括税收争议的概念界定、税收争议的
4、特征及分类。其次对我国税收争议下列现状进行了分析,一是随着经济和法治的发展,税收争议呈上升的趋势;二是立法存在缺陷,显失公平;三是税务行政执法不规范,执法监督不到位;四是纳税人法律意识提高,从关系维权到法律维权。再者在分析了现状的基础上,通过理论和实践探讨来找出税收争议产生的原因。追溯税收法律关系的理论实质,无论从法治的角度看,从公共财政和税收价格理论的角度看,还是从税法的发展史看,都表明国家与纳税人之间在法律关系上的平等性。税收法律关系的本质是契约精神和平等原则。而我国传统的税法理念强调国家凭借政治权力参与分配,将确保国家财政收入和经济的高效运行作为其自身立场,片面强调税收的强制性和无偿性的
5、一面,忽视了对纳税人权利的保护,这样就必然会侵害纳税人的合法权益,无法形成税收法律关系双方的良性关系。一方面,纳税人没有感受到享有权利与履行义务的对等性,没有体会到与其纳税义务对等的国家和政府提供公共产品和公共服务的义务,另一方面,由于纳税人权利的缺失,对于国家和政府的税收相关工作难以形成有效监督,影响了纳税人对政府行为的信任度,因此容易产生税务争议。 第 2 章,我国现行税收争议解决机制分析。本章主要就我国税收争议解决机制的法律基础、机构设置和税收争议解决的方式及相互关系加以分析,并指出近年来,由于纳税人维权意识的提高,税务争议有增多的趋势,而且在争议解决的实践中,一些现实存在的问题还是值得
6、我们深思的。有鉴于此,进行认真的理论探讨,通过不断的实践检验,不断地完善税收争议解决机制,既可促进经济社会的持续、协调、健康发展和国家的长治久安,又可维护纳税人的合法权益,保障和监督税务机关依法行使职权,这同时也是完善税收争议解决机制现实意义的所在。 第 3 章,国外税收争议解决机制及对我国的启示。本章主要列举了大陆法系的法国、德国和英美法系的英国、美国的税务行政救济制度。法国行政救济中的善意救济和层级救济制度,与行政诉讼一起,为法国公民权提供了完善的保障。德国的行政复议称为异议审查,它由“声明异议”和“诉愿”两部分组成。这样既有利于提高解决行政诉讼案件的效率,同时也使上级行政机关能够有效地监
7、督下级行政机关。英国建立了以司法审查为核心,以行政裁判所救济和议会行政监察专员救济等为辅助的救济体系。它还设有行政裁判所委员会,作为监督裁判所工作的经常性机构。美国有行政法官制度及多种法庭可供纳税人选择以解决税务纠纷。它的行政救济制度体现了行政法的“成熟”和 “穷尽”的原则。国外税收争议解决机制在实践中所形成的很多行之有效的经验方法和手段,如复议机构的独立性、有独立的裁决机构、充分发挥税务代理、律师等社会中介组织的作用、税务当事人有多种选择权及设有专门的税务法院或税务法庭等等,但它毕竟是适应各国不同的政治、经济体制发展的需要,在我国现有的国情下不能够都实行“拿来主义”,照抄照搬。不过我们可以学
8、习借鉴其丰富的实践经验,根植于本土,从多方面思考和着手去实现税收争议解决机制的完善和深化。 第 4 章,完善我国税收争议解决机制的政策建议。反思我国税收争议解决机制存在的问题,本章提出完善我国税收争议解决机制的几条基本思路:其一是良好的税收争议解决机制必须是公正和有效率的。完善我国税收争议解决机制应遵循合法性和合理性并存原则、公平和效率协调原则、税收法定原则和司法昀终原则,为税收争议解决机制奠定坚实的理论指导基石。其二是建立平等和谐的征纳关系。因为无论从西方的社会契约论还是社会主义国家的“取之于民,用之于民”的税收本质看,纳税人和政府的关系都应是和谐的。从现在我国政治、经济发展趋势看,构建和谐
9、的税收关系,一是必须坚持依法治税,澄清不同的认识,考虑各种利益关系,形成理想的利益调节环境。二是要把税收法律、法规、政策中有失公允、有碍发展等条文及时纠正,从制度上减少矛盾的发生。三是税务执法人员都要为纳税人服务的思想,不断改进工作作风和方法,优化税收服务,尊重并保护纳税人的合法权益,帮助纳税人排忧解难,化解征纳矛盾,消除对立情绪,促进征纳双方和谐关系的发展。四是各级税务机关要及时有效地处理税收争议,尽可能防止有失公正、激化矛盾的现象发生。其三是必须保护纳税人权利,尊重纳税人的合法权益。对纳税人权利的保护关系到税收法律关系的实质平等性,反映了人民主权原则和公共财政制度在税收问题上的必然要求,也
10、是“依法治税”、“以人为本”思想在税法中的具体体现。因此必须树立纳税人与征税人在税法面前平等的观念,努力为纳税人服务,税务机关应走出去,对纳税户进行走访、沟通信息、听取意见,及时改进工作。同时向纳税人宣传、讲解税法知识和税收政策,加强对纳税人权益的宣传和保护。借鉴国外成功做法,由国家税务总局制定统一的纳税人权利手册提供给纳税人,可考虑设立纳税人权益日(周),将纳税人权益日放在每年的税收宣传月中。此外,税务机关应积极支持和引导纳税人组织的建立与发展,并与之形成有效的工作互动。其四是要积极健康地发展税务代理中介机构,使得征收、缴纳和代理三者之间形成相互监督、相互制约的体系,有利地协调征纳双方的分歧
11、和矛盾。税务代理的开展,一方面防止税务人员因权力过于集中而导致执法不严,以权谋私,同时税务代理人用通晓税收政策和财务政策的优势为纳税人排忧解难,把税收争议解决在萌芽中,对于维护国家利益和纳税人的合法权益,促进税务机关的执法建设起到了积极的作用。其五是要加强相关税收立法,在宪法中应明确纳税人享有的宪法权利,尽快制订一部税收基本法。在立法中,明确和完善税收法律体系中的立法听证程序,制定具体的操作规程,增强税收行政行为的公开性和透明度,有效地避免税务机关滥用权力侵害纳税人权利的发生。其六是要规范税收执法,严格执法程序,强化内外执法监督机制。加强税法宣传,努力营造一个良好的税收环境。进一步提高税收执法
12、人员的专业知识水平,对其进行全方位的法律、税收、会计等方面知识的强化培训,使其具有税收执法所必须的综合素质。其七是要强化税收司法,建议成立税收法庭。在这一点上,笔者对目前有关设立税收法院或税收法庭的论点分别阐述,提出了自己的支持观点,并从利于税收争议解决和预防的角度进行了分析。 AbstractThe solution system of tax dispute is one of the critical remedy systems for a modern country .The system refers to a series of administrative and legal
13、 remedy system during the process of handling tax dispute between tax authority and taxpayer in paying tax or punishing as so on, which guaranteeing taxpayer fundamental remedy right, and supervising tax administrative actions. Following by such laws and regulations as Administrative Litigation Law,
14、 State Compensation Law, Administrative reconsideration Law, people can attain administrative and legal remedy for their own security while the tax dispute happened at any time. Now we have three kinds of main ways of solving tax dispute: tax administrative litigation, tax administrative reconsidera
15、tion, and tax administrative compensationThis thesis attempts to start with the definition of the tax disputeBased on investigating current situation of tax dispute in china, we mainly analyze and evaluate the status of the existing solution system of tax dispute in our country, then point out the c
16、onflict between the system and the actual situation. At the same time, with consult tax dispute solution system of foreign country which have set up complete related law, and combine with our current situation, we provide related strategies and recommendations for how to further perfect tax dispute
17、solution systemThis thesis consists of four chapters altogether: Chapter One serves as a general introduction of tax dispute. Firstly, we introduce the basic content of tax dispute, such as the concept of tax dispute, the feature and classification of tax dispute. Secondly, we mainly investigate the
18、 status of the current tax dispute solution system as follow :With the development of the economy and law, the cases of tax dispute are increasing quickly; the legislation is defect and not fair; the execution of tax administrative power is not prescriptive, the supervision is not strict; theconscio
19、usness of taxpayer right are higher, they usually protect their legal right by relation before, but by legislative rules now. Thirdly, Based on analysis of the existing situation, we find out the reason of the tax disputeTrace back to the essence of tax legislative relations, whatever see from the a
20、ngle of law, from the theoretical angle of public finance and taxation price, or see from the development history of the tax law, all show that the equality of legislative relations between tax authority and taxpayers. The essence of legislative relations is contract spirit and equality principle, b
21、ut the traditional tax law in our country, more emphasis was put on joining the distribute by political power, made the high run of economy and protect of taxation revenue as its own standpoint. Unilaterally emphasize on the compulsoriness and obligation, neglect protecting the taxpayer right. So it
22、 cant form the good relations between the tax authority and taxpayers. On the one hand, the taxpayer did not feel the equality of rights and duties, did not realize the equality between duties of their tax-paid and the duties of supply public goods and services from the government .On the other hand
23、, because of the imperfection taxpayer right, it can not supervise the work of tax authority, thus make the tax dispute happen easilyChapter Two concerns the existing solution system of tax dispute. This chapter mainly analyzes the basic law of solution system of tax dispute, the install of organiza
24、tion, the main ways of solving tax dispute and their mutual relation. With the rising consciousness of protecting taxpayer right and the growing number of tax dispute, furthermore there are still many current problems. Owing to above, through the earnest theoretical and practical study, we perfect t
25、he solution system of tax dispute constantlyThereby we can promote the development of economy social, guarantee with inspect the tax authority by lawChapter Three is about the solution system of tax dispute in foreign country and enlighten for our country. We learn some remedy system of tax dispute
26、in Civil Law Countries such as France and Germany, and inCommon Law Countries such as England and the United States of AmericaThe French administrative remedy consist benevolent remedy and administrative levels remedy, and with administrative litigation together, provide to guarantee perfectly for t
27、he civic rights of France. The Germany Administrative reconsideration also call the objection investigates. They include claim and declare objection that can benefit the solution of the cases efficiently, and also make upper administrative organization inspect the lower organization availably. The E
28、ngland set up judicial review, with the administrative judicatory and the administrative supervisor .it still establish the administrative judicatory committee as standing organization, which supervise the work of administrative judicatory. There have system of administrative judge and various tax c
29、ourts in the United States, which can provide choices for the taxpayer to solve taxation disputes. The foreign administrative remedy system has many experiences, such as the independent organization, the developed tax agency, all kinds of tax courts and so on. It is demand to adapt to the different
30、politics and economic in different country, we cant copy all of them under our current situationHowever we can learn from its abundant experience, perfect our solution system of tax disputeChapter Four places emphasis on relevant policy recommendation and strategies. In depth study of the current pr
31、oblems of the existing remedy system, we put forward some suggestions to perfect the solution system of tax dispute. Firstly, a good administrative remedy system must be just and efficient .we should adhere to following principle of remedy for tax administration: complying with the Principle of legi
32、timacy and rationality; Principle of justness and efficiency; Principle of tax legality in accordance with laws; Principle of final remedy for justice. Secondly, we should build up the harmonious relations between taxpayer and the tax authority. From the contract theory of western country to taxatio
33、n essence of the socialist country, it is the very important point that the relation between taxpayer andthe tax authority is harmonious. To set up the harmonious relations between them, we should carry out policies by law, distinguish the different recognition, think about all kinds of interests, c
34、orrect the rules which not just .The tax authority must service for the taxpayer, and handle tax dispute quickly. Thirdly, we should respect and protect taxpayer rights. To safeguard people rights is according with the demands of people ownership principle and public finance institution as well as e
35、mbodying the ideals of taxation administration by law. The tax authority should communicate with taxpayer, hear from different opinions, work hard to serve for the taxpayerAt the same time explain the knowledge of tax law to them. We can constitute the handbook of taxpayer right, and also can consid
36、er establish the day week of taxpayer right, put the day in publicity month every yearIn addition, the tax authority should support the taxpayer organizationFourthly, we should develop the tax agency actively .The three parts of the tax authority, taxpayer and tax agency can form the related ties wh
37、ich supervise and restrict each other, it is also useful to harmonize the conflict between them. Fifthly, we should strengthen relevant tax legislation, confirm taxpayer right in constitution, and make a taxation basic law as soon as possible. We must perfect the hearing procedure and make regulativ
38、e operational procedure in legislation, enforce the transparency of the tax action, so as to the phenomenon of abusing can be to avoidedSixthly, conduct tax action according to the law. We should enhance the function of inner and outer supervisory institution. Perfect the administrative supervisory
39、systemStrengthen taxation propaganda; make a good taxation environment, and make improvement of professional quality and special knowledge of the public servant. Finally, we should strengthen taxation judicature, found a taxation tribunal. The writer states separately the views of setting up taxatio
40、n tribunal or tax court, and put forward own support standpointKey words: tax dispute solution system of tax dispute taxpayer right目录前 言17 1税收争议概述 19 1.1 税收争议的基本内涵. 19 1.1.1 税收争议的概念界定 19 1.1.2 税收争议的特征. 20 1.1.3 税收争议的分类. 20 1.2 我国税收争议的现状分析 21 1.2.1 随着经济和法治的发展,税收争议呈上升的趋势21 1.2.2 立法存在缺陷,显失公平25 1.2.3 税务
41、行政执法不规范,执法监督不到位25 1.2.4 纳税人法律意识提高,从关系维权到法律维权26 1.3 我国税收争议产生的原因 26 1.3.1 税收争议产生原因的理论探讨. 27 1.3.2 税收争议产生的原因 28 2我国现行税收争议解决机制分析30 2.1 我国税收争议解决机制的法律基础. 30 2.2 我国解决税收争议的机构设置31 2.2.1 税务行政复议机构31 2.2.2 税务行政诉讼机构32 2.2.3 税务行政赔偿机构32 2.3 税收争议解决的方式及相互关系 32 2.3.1 税收争议解决的方式 322.3.2 税收争议解决方式的相互关系. 40 2.4 税务争议解决机制存在
42、的问题42 2.4.1 大量争议没有畅通的解决渠道. 42 2.4.2 执法人员整体素质不高. 43 2.4.3 税务机关在行政诉讼中胜诉率低43 2.4.4 税收立法和政策方面存在不足. 43 2.4.5 监督和考核机制不适应依法治税的要求44 3国外税收争议解决机制及其对我国的启示 44 3.1 大陆法系代表国家的税收争议解决机制 45 3.1.1 法国的税收争议解决机制45 3.1.2 德国的税收争议解决机制46 3.2 英美法系代表国家的税收争议解决机制 46 3.2.1 英国的税收争议解决机制46 3.2.2 美国的税收争议解决机制47 3.3 国外税收争议解决机制对我国的启示48
43、3.3.1 复议机构的独立性48 3.3.2 有独立的裁决机构49 3.3.3 充分发挥税务代理、律师等社会中介组织的作用49 3.3.4 税务当事人有多种选择权49 3.3.5 有专门的税务法院或税务法庭. 49 4完善我国税收争议解决机制的政策建议 .52 4.1 完善我国税收争议解决机制应遵循的原则. 52 4.1.1 合法性原则和合理性原则并存. 52 4.1.2 协调公平和效率原则 53 4.1.3 税收法定原则 54 4.1.4 司法昀终解决原则54 4.2 建立平等和谐的征纳关系 554.3 提高纳税人的权利保护意识,维护纳税人的合法权益 56 4.4 积极发挥税务代理的作用 5
44、8 4.5 完善税收争议解决机制的制度问题. 59 4.5.1 改革与完善税收争议解决机制的立法问题 59 4.5.2 强化与规范税收争议解决机制的执法问题 60 4.5.3 实现税收司法的法治化,设立税务法庭61 结 束 语64 参考文献 65 后 记68 前言行政权的存在和运用是社会能够得以正常运转的重要前提和基础,但权力的存在本身也就蕴含着运用不当甚至滥用的可能性,由此争议的出现不可避免。所以说,争议总是伴随着权力而存在的。税务行政权力的存在同样会导致税收争议的出现,因此税收争议的产生有其必然性和可能性。 “有权利就有救济”,当纳税人与税务机关发生税收争议时,可以通过寻求税务行政法律救济
45、,使自己的合法权益得以充分保护。税务行政法律救济作为行政法律救济的一个重要组成部分,其根本任务是保障纳税人的合法权益,保障并监督税务机关依法行使职权,协调并维护税务机关行政权力与纳税人正当权利之间的关系,消除两者之间的对抗性,使两者实现昀大程度的整体和谐。 经过多年的理论研究和实践探索,我国已经形成了较为完整的税收争议解决机制。但是,随着我国社会经济的持续稳定发展,税收收入规模的日益扩大和纳税人法制观念和权利保护意识的逐步提高,原有机制与客观现实发生了激烈的碰撞,二者之间的矛盾愈加突出。因此,研究税收争议解决机制的进一步完善与发展在当前特定的历史条件下有着重要的理论价值与实践意义。 当今世界已
46、迎来知识经济时代,各国在推动国民经济步入良性发展轨道的同时无不充分考虑其国民的权利保障问题,并逐渐形成了现代法治国家不可或缺的行政法律救济制度。同时,随着社会经济的发展及教育水平的提高,国民合法权益的自我保护意识也不断增强。面对中国经济与世界经济的不断撞击与融合,如何兼顾国际惯例与具体国情并将其有机结合起来则现实地摆在世人面前。此为研究背景之一。 日渐兴起并呈主流地位的“公共需要说”将税收界定为社会成员享用政府提供的公共物品而依法向其做出的必要缴纳。这一含有契约精神的税收定义,使税收法律关系不再是传统观念上的那种权利义务不平等的关系,不再把纳税人仅仅作为“纳税义务人” 。纳税人在纳税前、纳税过
47、程中以及纳税之后都享有充分的法定权利,并受到全社会的尊重与法律的保护。2001 年 9 月,国际财政协会在德国慕尼黑召开第 54 届会议,其中讨论了纳税人权利的法律保护问题。各国共同认识到,为维护税收法律关系实质上的平等性,保证国家税收工作健康运行,需要纳税人权利的充分实现。只有科学界定,充分保护纳税人的合法权利,才能真正维护税收法律关系的平等性,有效实现国家税收制度的功能和目的,促进经济快速、稳定、健康发展。权利与义务平等不仅是现代税收和税法理念的根本所在,也是法治原则的基本要求。此为研究背景之二。 我国法治建设的进程不断推进,各级税务机关的执法活动也日益规范,但与此不相称的却是税务争议案件数量的增多趋势。2000 年 6 月 26 日, 中国税务报刊登了一篇名为34%:税务机关面对低胜诉率的文章,文中内容一方面反映了纳税人的法律意识和自我保护意识的不断增强,另一方面也表明现行税法与今后社会经济发展要求不相适应的矛盾日益显露,税收执法水平、税务人员素质亟待提高,监督制约机制存在种种弊端。税收争议解决机制的进一步完善问题已引起了全社会的
