摘要
通过对目前税收征纳冲突的理性定位,从制度层面和执行层面分析征纳争端解决机制的缺陷,将和解调解作为解决征纳争端的首选,完善复议、诉讼制度和配套措施,以此构筑多元化的征纳争端解决机制框架。
Through rational positioning of the conflicts in tax collection,the mechanism defect to solve the dispute is analyzed on the system and execution level.Mediation is the first and best choice.To perfect the system of reconsideration and appealing constitutes the framework of dispute-settlement mechanisms.
出处
《江苏海洋大学学报（人文社会科学版）》
2011年第4期84-85,共2页
Journal of Jiangsu Ocean University（Humanities & Social Sciences Edition）
关键词
税收征纳争端
冲突
和解调解
dispute on tax collection and paying
conflict
mediationn
