tax administrative litigation

This article believes that we should insist on the uniform principle in confirming the defendant in the tax administrative litigation and the qualities of tax administrative litigation;

在确定税务行政诉讼被告时，必须坚持与税务行政执法主体适格一致的原则；

It mainly includes tax administrative reconsideration right and tax administrative litigation right.

税收征纳后的纳税人程序权是纳税人救济权，主要包括税务行政复议权和税务行政诉讼权。

Chapter three analyse the problem and countermeasure faced in administrative litigation of tax of our country after the accession to the WTO;

第三章分析加入WTO后我国税务行政诉讼面临的问题及对策；

Tax administrative litigation is to arrange through a kind of system of solving the tax dispute of judicial way.

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。

Through introducing the tax dispute settlement is promoting social harmony, offset tax administrative review and administrative litigation, in the practice of the dispute settlement standard tax is the inevitable requirement of behavior, the necessity of the settlement of tax dispute.

通过论述引入税务争议和解是促进社会和谐，弥补税务行政复议和税务行政诉讼的不足，在实践中规范税务争议和解行为的必然要求，探讨税务争议和解的必要性。