论文部分内容阅读
1999年制定的《税务行政复议规则》确立了我国税务行政复议的基本制度。从几年来的运行情况来看，这一制度对税务行政复议工作的有效进行起到了一定的作用。但随着相关法律制度的变化和税务实践活动的深入发展，税务行政复议制度存在的漏洞和缺陷也逐渐暴露出来，使税务行政复议工作发生滞塞。以下是作者对修改、补充和完善税务行政复议制度的几点意见。
The “Regulations on Tax Administrative Reconsideration” enacted in 1999 established the basic system of tax administrative reconsideration in our country. Judging from the operation in recent years, this system has played a certain role in the effective implementation of tax administrative reconsideration work. However, with the change of related laws and regulations and the deepening development of tax practice, the loopholes and defects in the system of tax administrative reconsideration have gradually been exposed, making the tax administrative review work sluggish. The following is the author’s views on how to amend, supplement and improve the system of tax administrative reconsideration.