我國(guó)稅務(wù)行政復(fù)議問(wèn)題研究.pdf

1、l◆◆中文摘要中文摘要稅務(wù)行政復(fù)議是我國(guó)解決稅務(wù)行政爭(zhēng)議定紛止?fàn)幍闹饕緩剑晟频亩悇?wù)行政復(fù)議制度是公正、公平、迅速解決爭(zhēng)議，提高稅務(wù)機(jī)關(guān)依法行政能力的保障。但稅務(wù)行政復(fù)議實(shí)務(wù)中的相關(guān)規(guī)定和實(shí)際操作造成了稅務(wù)機(jī)關(guān)和納稅管理相對(duì)人之間的矛盾，為重新設(shè)計(jì)稅務(wù)行政復(fù)議制度提供了機(jī)遇。本文將對(duì)稅務(wù)行政復(fù)議相關(guān)制度規(guī)定、稅務(wù)行政機(jī)構(gòu)的設(shè)置、稅務(wù)行政復(fù)議人員的構(gòu)成等方面存在的問(wèn)題提出修改和完善意見(jiàn)，其理論價(jià)值在于完善我國(guó)稅務(wù)行政復(fù)議審查理論、稅務(wù)行

2、政復(fù)議救濟(jì)理論；其實(shí)踐價(jià)值是確立稅務(wù)行政復(fù)議機(jī)關(guān)的地位、明確稅務(wù)行政復(fù)議人員的組成、保證稅務(wù)行政復(fù)議與稅務(wù)行政訴訟之間的有效銜接。關(guān)鍵詞：稅務(wù)行政爭(zhēng)議；稅務(wù)行政復(fù)議；稅務(wù)行政訴訟●●黑龍江大學(xué)碩士學(xué)位論文lIllllllllllrllll[[UIY1940253AbstractThetaxadministrationadministration’Sreplyingallargumentistheourcountrysolvestheta

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