税务行政复议和解制度的困境与应对
Dilemmas and Responses to the Tax Administrative Reconsideration and Reconciliation System

税务行政复议和解制度不仅使争议在基层征管程序等纠纷的初发阶段得以解决，同时能够公平顺利地解决税务行政争议、化解征纳矛盾。然而现行的《税务行政复议规定》仍存在较多可行性缺陷问题，不仅未能弥补和解方式本身的缺点，而且相关制度规定还存在诸多概念模糊、逻辑漏洞、认知困难的问题。本文将从税务行政复议和解制度的反思、可借鉴经验和完善路径三部分来探究税务行政复议和解制度目前面临的困境与予以应对的方法，通过完善《税务行政复议规则》中的和解制度条文规定与完善和解协议体制两方面来回应基层征管中的征纳问题。
The tax administrative reconsideration and reconciliation system not only allows disputes to be resolved at the initial stage of disputes such as grassroots collection and administration procedures, but also can resolve tax administrative disputes fairly and smoothly and resolve collection conflicts. However, the current “Tax Administrative Reconsideration Provisions” still have many feasibility defects. Not only does it fail to make up for the shortcomings of the reconciliation method itself, but there are also many conceptual ambiguities, logical loopholes, and cognitive difficulties in the relevant system provisions. This article will explore the current difficulties faced by the tax administrative reconsideration and reconciliation system and the methods to deal with them from three parts: reflections on the tax administrative reconsideration and reconciliation system, lessons learned from the experience and improvement paths, and by improving the provisions of the reconciliation system in the “Tax Administrative Reconsideration Rules” and improving the settlement agreement system to respond to collection issues in grassroots collection and management.