论文部分内容阅读
《中华人民共和国行政诉讼法》的颁布,标志着税务行政诉讼制度已在我国建立。本文试图通过对中外税务行政诉讼制度的比较研究,为完善我国税务诉讼制度提供借鉴。一、中外税务行政诉讼制度的比较各国税务行政诉讼制度,既有相同之处,又有不同之处。其相同之处表现为,各国的税务行政诉讼制度在本质上都是一种由法院主持审理,诉讼当事人和参加人提起的共同解决税务行政争议的制度。其不同之处主要表现在以下几方面: 1.审理税务行政案件的审判机构下同。
The promulgation of the Administrative Procedure Law of the People’s Republic of China marks the establishment of a tax administrative litigation system in our country. This article attempts to provide a reference for perfecting the system of tax litigation in our country by comparing the system of tax litigation in China and other countries. First, the comparison of China and foreign tax administrative litigation system Tax administrative litigation system in different countries, both in common, but also different. The similarities show that the system of tax administrative litigation in various countries is essentially a system that the court presides over, the litigants and the participants put forward to jointly solve tax administrative disputes. The difference mainly in the following aspects: 1. The trial of tax administrative cases the same below.