| 对完善税务行政复议制度的思考 |
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| 引用本文： | 肖国平,肖湘林. 对完善税务行政复议制度的思考[J]. 湖南工业大学学报, 2005, 19(3) |
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| 作者姓名： | 肖国平 肖湘林 |
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| 作者单位： | 1. 株洲市石峰区国家税务局,湖南,株洲,412005
2. 株洲工学院,法律系,湖南,株洲,412008 |
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| 摘 要： | 现行税务行政复议制度在受理范围、纳税义务前置程序、复议机构设置等方面均存在缺陷,参照国外的行政复议制度,结合我国的实际情况,据平等和便民的要求,有完善的必要性和可能性.
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| 关 键 词： | 税务行政复议 存在问题 相应对策 |
Towards the Improvement of Revenue Administrative Reconsideration System |
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| XIAO Guo-ping,XIAO Xiang-lin. Towards the Improvement of Revenue Administrative Reconsideration System[J]. Journal of Hnnnan University of Technology, 2005, 19(3) |
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| Authors: | XIAO Guo-ping XIAO Xiang-lin |
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| Abstract: | There are limitations and defects in the extant administrative reconsideration system in terms of transaction scope, prior procedure of tax paying obligation ,setup of reconsideration institution and so on. We should consult the relevant systems overseas, combine it with the reality our country so that it can be perfected for the sake of taxpayers. |
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| Keywords: | revenue administrative reconsideration problems suggestion |
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