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税务行政复议是世界各国普遍采取的解决税务行政争议法律制度,现行税务行政复议制度在申请期限、审理方式、举证责任、机构设置等多方面存在许多不完善的地方,需要进行必要的制度完善,建议废止直接影响纳税人纳税争议申请复议的前置条件,建立以听证程序为核心的复议审理程序,设置独立的复议机构,以保障纳税人的合法权益。
Tax administrative reconsideration is a common legal solution to tax administrative disputes in various countries of the world. There are many imperfections in the current tax administrative reconsideration system in terms of application deadlines, trial methods, burden of proof, institution setup, etc., and necessary system improvements are needed. It is proposed to abolish the preconditions that directly affect taxpayers’ application for reconsideration of tax disputes, establish a reviewing procedure with the hearing procedure as the core, and set up an independent review agency to safeguard the legitimate rights and interests of taxpayers.