administrative reconsideration on taxation

Fast economic construction in China leads to a large scale of revenue, continuous disputes of taxation; however, administrative reconsideration on taxation is also common way to solve the problem. So tax laws unsuitable to economic society should be amended.

我国经济建设速度在加快，导致税收规模庞大，税务纷争不断，而税务行政复议制度又是解决这个的问题的主要方式，因此不适应经济社会的税务法律制度也需要慢慢地改进。

The first, the preconditions from administrative reconsideration on taxation should be abolished.

第一，要取消税务行政复议前置条件的设置。

Research on Administrative Reconsideration System of Taxation

税务行政复议制度研究

Administrative reconsideration on taxation as a part of system of administrative review plays a very important role in solving disputes of taxation.

税务行政复议制度作为行政复议的有机组成部分，在解决税务争议方面发挥着重要的作用。