税务行政诉讼

税务行政诉讼证据的研究应以税务行政诉讼的特殊性为基础。

Research on the evidence of tax administrative proceedings should be on the base of specificity of administrative action of taxation .

税务行政诉讼是通过司法途径解决税务纠纷的一种制度安排。

Tax administrative litigation is to arrange through a kind of system of solving the tax dispute of judicial way .

第三章分析加入WTO后我国税务行政诉讼面临的问题及对策；

Chapter three analyse the problem and countermeasure faced in administrative litigation of tax of our country after the accession to the WTO ;

我国的税务行政诉讼制度与WTO的司法审查制度的要求是基本一致的，但仍存在不足和需完善之处。

Our tax administrative procedural system basically tallies with the requirements of the WTO 's judicial examination system but some defects still exist in it .

第四章从我国实际出发，面对加入WTO后的形势，借鉴国外的立法经验，提出了改进和完善我国税务行政诉讼的若干建议。

Chapter four proceed from our country 's reality , face the tendency that after joining WTO , use foreign legislative experience for reference , have proposed improving and perfecting several suggestions of administrative litigation of tax of our country .

为了充分利用WTO提供的各项有利条件和权利，并履行“入世”承诺的各项义务，以赢得各成员国的全面信任，我国必须对税务行政诉讼制度进行改革和完善。

In order to make full use of all the favored conditions and rights , fulfill all our commitment and win the trust of other members , we must carry out further reform and perfection of our tax administrative procedural system .

纳税人在税务行政诉讼中，有进行辩论的权利。

Tax payers have the right to debate in tax administrative prosecution .

税务行政诉讼案件败诉隐患分析

Analysis of Hidden Dangers of the Tax Executive Criminal Cases

论我国税务行政诉讼和解制度的构建

Study on Construction of Reconciliation System of Taxation Administration Lawsuit

完善我国税务行政诉讼制度的探讨

The Discussion on Perfecting the Administrative Litigation System of Tax of Our Country

纳税人进行税务行政诉讼，有向人民法院申请证据保全的权利。

Tax payers have the right to apply for perpetuation of evidence to people 's court when undertaking administrative prosecution .

在确定税务行政诉讼被告时，必须坚持与税务行政执法主体适格一致的原则；

This article believes that we should insist on the uniform principle in confirming the defendant in the tax administrative litigation and the qualities of tax administrative litigation ;

因此实践中可将税务行政诉讼的证据分为经济交往记录、司法会计鉴定和复议中产生的资料。证据，在法学界一向被视为诉讼的脊梁，是构筑诉讼大厦最为可靠的基石。

Therefore , the classifications can be the following categories in practice : economic exchange record , identification of judicial accounting and files from reconsideration . Evidence , regarded as the ridgepole of laws , is the reliable cornerstone of litigation .

根据税务行政诉讼的特殊性，笔者认为税务行政诉讼证据具有经济性、来源的特定性、内容的限定性和选择性等几方面的特征。

According to its particularity , from my personal point of view , the evidence must obtain the following features : economical efficiency , specificality of orientation , the limitation and selectivity on content . The evidence of administrative action of taxation is featured as its economic characters .

第二至四部分是本文的重点，分别从税务行政复议、税务行政诉讼和纳税人诉讼等几方面详细进行中外对比，并提出改革建议，最后简单论述了税务行政赔偿制度。

The second to the forth parts of this thesis is the focal point , which separately expound the tax administration reconsideration , the tax administration lawsuit and the taxpayers ' lawsuit and simply expound the tax administration compensation finally .

税收征纳后的纳税人程序权是纳税人救济权，主要包括税务行政复议权和税务行政诉讼权。

It mainly includes tax administrative reconsideration right and tax administrative litigation right .

并对近年来全国税务系统税务行政处罚听证、税务行政复议、税务行政诉讼等救济权利的行使情况进行了调查分析。

The author also made the analysis of situation of exertion of self-defense right including tax administrative penalty hearing , tax administrative review , tax administrative proceedings and other rights .

本章主要介绍税务行政救济的三种主要途径：税务行政复议、税务行政诉讼和税务行政赔偿。

Chapter two : the principle of remedy for tax administration .

通过论述引入税务争议和解是促进社会和谐，弥补税务行政复议和税务行政诉讼的不足，在实践中规范税务争议和解行为的必然要求，探讨税务争议和解的必要性。

Through introducing the tax dispute settlement is promoting social harmony , offset tax administrative review and administrative litigation , in the practice of the dispute settlement standard tax is the inevitable requirement of behavior , the necessity of the settlement of tax dispute .