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ji yu dsd yuan ze de shui wu zheng yi jie jue ji zhi fan si
Author(s): 
Pages: 162-166
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  税务争议DSD原则解决机制解决方式评价原则;
Abstract: 在税收法治化的大背景下,随着税务争议日益增加,如何构建公平正义的税务争议解决机制是一个值得探索的重要课题。在分析争议解决机制设计原则的基础之上,尝试结合税务争议解决机制特点,提出六项税务争议解决机制评价原则,进而对我国现行税务争议解决机制进行检视,发现其现存问题,并提出应尽快建立替代性纠纷解决方式机制,以推进构建税务和解法律规制,提升税务行政复议评估机构的专业性和独立性,促进税务争议解决方式的多元化。
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