| 论税务行政复议功能 |
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| 引用本文： | 刘庆国.论税务行政复议功能[J].西北第二民族学院学报,2010(4):117-120. |
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| 作者姓名： | 刘庆国 |
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| 作者单位： | 北方民族大学法学院,宁夏,银川,750021 |
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| 摘 要： | 税务行政复议旨在保护纳税人的合法权益,但我国现行税务行政复议制度中关于纳税争议复议申请设置的前置条件及复议机构独立性的缺乏,不利于维护纳税人的合法权益。只有设立隶属于国家财政部的独立于税务机关的税务行政复议机构并废止前置条件,才能保障税务行政复议的救济功能的实现。
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| 关 键 词： | 税务行政复议 前置条件 救济功能 税务行政复议机构 |
On Administrative Review Function of Tax Administration |
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| LIU Qin-guo.On Administrative Review Function of Tax Administration[J].Journal of The Second Northwest Institute For Ethnic Minorities(Philosophy and Social Science),2010(4):117-120. |
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| Authors: | LIU Qin-guo |
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| Institution: | LIU Qin-guo(School of Law,Beifang Ethnic University,Yinchuan 750021,China) |
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| Abstract: | Administration review of tax administration is designed to protect the legal rights and interests of taxpayer.However,the preconditions of applying for tax-paying disputes review and the lack of independent nature in current tax administration review system go against the protecting the legal rights and interests of taxpayers.If an institute of tax administration review which is affiliated to the Ministry of Finance but is independent of tax administration without any preconditions,relief function of tax administration review can be fulfilled. |
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| Keywords: | tax administration review preconditions relief functions an institute of tax administration review |
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