日本在税务上的权利救济，与世界上大多数国家一样，主要通过两个途径实现，即行政救济和司法救济。其中，税务行政救济制度有其独特之处，值得研究和借鉴。日本的税务行政救济制度，称为“行政不服审查”或者“行政不服申诉”，相当于我们的行政复议制度。税务行政不服审... Japan’s tax relief, like most countries in the world, is mainly achieved through two channels, namely, administrative relief and judicial relief. Among them, the tax administrative remedy system has its own unique features and is worth studying and drawing lessons from. Japan’s tax administrative relief system, known as “administrative review” or “administrative appeal”, the equivalent of our administrative review system. Tax administration refused to accept trial ...