行政复议前置、税法确定性与税收治理现代化

行政复议前置的制度功能之一是保障税法确定性,这是税收治理现代化的内在要求。在税务法院全面设立以前,在专业机构完成税收争议的初次处理能够保障税法的统一解释与适用,提升税法的确定性。行政复议前置不仅可以将事实认定功能留给行政机关,让法院(无论是否设立税务法庭)能专事法律问题,而且在税制改革的背景下,能发挥过滤争议数量和争议焦点的作用,提高税收救济制度的效率。这种立场,并不损害纳税人的权利,相反保护了抽象和整体意义上的纳税人权利。

Mandatory Administrative Review before Court,Certainty of Tax Law and Modernization of Tax Administration

Mandatory administrative review before court(MAR)can assure the certainty of tax law,which is the inherent requirement of Modernization of Tax Administration.To guarantee the uniformity of tax law application and interpretation and enhance the certainty of tax law,the first step of remedy should take place in administration which is assumed expertise on taxation.MAR can retain the fact-finding to administration.leaving the court(no matter whether a tax court can be set)to focus on legal issues in dispute.What is more,in the expectation of a new round of tax system reform,MAR will play a role in filtering the number of disputes and the focus of disputes,and improve the efficiency of the tax relief system.Without prejudice to taxpayers’rights,on the contrary,the standpoint protects taxpayers’rights in an abstract and overall sense.