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1、学校代码分 类 号10530D925学密号级200988010073硕 士 学 位 论 文WTO 体制下我国税务行政诉讼制度的改革与完善学 位 申 请 人潘廉洁指学学研导院科究教名专方师称业向欧爱民 教授法学院法律硕士行政诉讼二一二年五月二十二日Reformation and Perfection of ChinaTaxation Administrative LitigationSystem under WTO VisionCandidateSupervisorCollegeProgramSpecializationDegreeUniversityDatePan LianjieProfess
2、or Ou AiminFaculty of LawJuris MasterAdministrative LitigationMaster of LawXiangtan UniversityMay 22, 2012湘潭大学学位论文原创性声明本人郑重声明：所呈交的论文是本人在导师的指导下独立进行研究所取得的研究成果。除了文中特别加以标注引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写的成果作品。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律后果由本人承担。作者签名：日期：年月日学位论文版权使用授权书本学位论文作者完全了解学校有关保留、使用学位论
3、文的规定，同意学校保留并向国家有关部门或机构送交论文的复印件和电子版，允许论文被查阅和借阅。本人授权湘潭大学可以将本学位论文的全部或部分内容编入有关数据库进行检索，可以采用影印、缩印或扫描等复制手段保存和汇编本学位论文。涉密论文按学校规定处理。作者签名：导师签名：日期：日期：年年月月日日摘要依法治税作为依法治国基本方略在税收领域的具体体现。依法治税的核心是税收运行的各个环节都要严格依法办事，实现税收运行的法治化。然而，由于我国立法的不完善和执法的不规范，导致损害纳税人合法权益的现象时有发生。因此，需要从法律上为纳税人提供一种有效的司法保障，对税收执法行为进行全面审查，监督税务机关依法行政，保护
4、公民、法人和其他组织的合法权益。税务行政诉讼是通过司法途径解决税务纠纷的一种制度安排。随着中华人民共和国行政诉讼法和中华人民共和国税收征收管理法的颁布实施，我国的税务行政诉讼制度逐步建立发展起来。它在规范税务机关的执法行为和保障纳税人的合法权益方面发挥了积极的作用。但是，由于我国的税务行政诉讼制度起步较晚，在行政立法、税收法制和司法审判等方面还存在一些缺陷和不足，在一定程度上影响了我国税务行政诉讼的质量和依法治税的进程。尤其是中国加入 WTO 已经十周年，我国必须充分利用 WTO 提供的各项权利，积极履行入世承诺的各项义务，按照WTO 司法审查的原则和规定，对税务行政诉讼制度进行改革和完善。本
5、文以 WTO 体制下我国的税务行政诉讼制度为研究对象，以国际化的角度和视野，对 WTO 司法审查的涵义和要求进行分析与阐述，对我国税务行政诉讼制度的现状和问题进行研究与探讨，对英美法系和大陆法系典型国家的税务行政诉讼制度进行比较与评析，根据 WTO 司法审查的具体要求，借鉴国外税务行政诉讼制度的先进经验，从行政立法、税收法制和司法审判等方面提出改革和完善我国税务行政诉讼制度的构思与建议。关键词：WTO；司法审查；税务行政诉讼；改革IAbstractTaxation according to law is the reflection of rule by law, which is our f
6、undamentalprinciple, in taxing domain. The core of taxing according to law is that every segment oftaxing should be strictly in accordance with the law. However, due to the inperfection oflegislation and non-standard of enforcement, there are violation of taxpayers legal rightsfrequently. Therefore,
7、 it is necessary to provide effective judicial guarantee for taxpayers,review enforcement conducts thoroughly, supervise legitimate administration of taxationauthorities, protect the lawful rights and interests of the citizens, legal entities and otherorganizations.Taxation administrative litigation
8、 is a kind of institutional arrangement solving taxingdispute through judicial way. With the promulgation and implementation of theadministrative procedure law of the Peoples Republic of China and the law of thePeoples Republic of China on taxation and administration, our tax administrativelitigatio
9、n system, which plays an important role in regularizing the legitimateadministration of taxation authorities and protceting the lawful rights and interests oftaxation administrative counterparts, was built up, and now is experiencing gradualdevelopment. Even so, the administrative legislation, tax l
10、egal system and judicialadjudication are imperfect, which in a certain extent affects the quality of taxationadministrative litigation and the progress of taxation according to law. Particularly, with theexperience of entering WTO for 10 years, we shall make full use of the rights providing byWTO an
11、d commit with the obligations according to WTO principles to reform and pefecttaxation administrative litigation system.This paper， from an international perspective ， aims at studying the taxationadministrative litigation system under WTO vision, analyse and explains the definitionand the requireme
12、nts of WTO judicial review, researches the systems current situationand problems, compares and comments on the taxation administrative litigation system intypical countries such as American and British law and civil law countries, givessuggestions on reformation and perfection of China Taxation Admi
13、nistrative LitigationSystem, which should be based on the specific requirements of WTO judicial review andthe advanced experiences from foreign taxation administrative litigation system, from theangle of administrative legislation, tax legal system and judicial adjudication.Key Words: WTO; Judicial Review; Taxation Administrative Litigation;ReformationII目
