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税务行政诉讼是指纳税人认为税务机关及其工作人员和税务具体行政行为违法或者不当,侵犯了其合法权益,依法向人民法院提起行政诉讼,由人民法院对税务具体行政行为的合法性和适当性进行审理并作出裁判的司法活动。其目的是保证人民法院正确、及时审理税务行政案件,保护税务行政相对人的合法权益,维护和监督税务机关依法行使行政职权。但由于历史、经济发展阶段性原因,我国税务行政诉讼制度方面还存在着一些问题急需解决。
Tax administrative litigation refers to the taxpayers that the tax authorities and their staff and tax specific administrative acts illegal or inappropriate, infringed its legitimate rights and interests, according to the lawsuit to the people’s court administrative litigation by the people’s court on the legitimacy and appropriate tax administrative acts Judicial and judicial review of the proceedings. Its purpose is to ensure that people’s courts handle the tax administrative cases in a correct and timely manner, protect the legitimate rights and interests of the counterparts in the tax administration, and safeguard and supervise the tax authorities in exercising their administrative powers according to law. However, due to the stage of history and economic development, there are still some problems to be solved urgently in China’s tax administrative litigation system.