1、5):p EabSpX) 行政复议司法化的若干实例吕艳滨= 41:随着我国行政复议制度各种缺陷的逐步显现,如何对其加以改进再次成为人们探讨的问题b本文特别以增强行政复议机关及其审查的客观性为重点,对日本a韩国的行政复议制度作了简单的介绍,以便为我国行政复议制度的完善提供参考b1oM:行政复议 独立性 日本 韩国吕艳滨,中国社会科学院法学研究所助理研究员b1999 M 5 SpE6 | 5pH 6,S %pB1E pb 7 HV,E L= f ?C r WiM b )p/ E0/Q E04 b| kabSp1Te1 , NQ) 4Bt IbB p(一)日本行政复议制度的沿革与概况Cp? 1882
2、 M5 h?56b1890 M, 5 E6,E5 E6 H b ,5 E6? i“ Jb1 , | K Z T,p$ “; 1 4 ?, 4 1 # % p; , Y A1Z V4 ,5 , l; H,5 E6 -lSE,9v Y 6; 6,E p? , t V4 a H V4 5 ( CdB?b 5 E6i“ , , H Sp; km b,V m ,1962 M, 5 ,E6SYV, p#7#X“32002 M *Bv1 E p lBb W 3 *Bv1 E / b , 33 n, q T3,4L 4Hq,i p V 3 !5 3x l“ , ? P3 = p “d b 6,bS H l“B
3、s bSp bYb,bSE C“d , 4 4), hbbST 7NvEq C65 3v ,3| 5bS , E) r 6r(5E62002 M4 a2003 M1 )bN,_ +5 3 bBE,i M5 Yq E6B C Ob112,V5 h?565 E6,5 ,E6, tNp dBb , Y L ,“ 5 ,E6,5 5,i1+pb 5 ,E6G , p1ap7“d7 +Y?,5 a5 ,E6; 12251S H a B1a T,LVp, T9Y,yN,5 vs,M ?4 p # h,7 ?4 b132 E 5 ,E6Se $ ,B , ( p , )S ,b(二)作为一般法的5行政不服审
4、查法65 ,E6 Ep8“ dBaBE(1H2 )bB 9 e5 E6 Hp NapEdB b , , L= 5s “E abN, 9 n: +Y?Z, 4 E kmdBp E7ip?M b142 5 ,E6?, ps3 ,: , h pasp # # ,h pb , h p 1TT,M V_TT1114 p h pbp1B 1 )1, H5 +Y ! a 1 )1a p1b152sp # M _T1T114 p,B1 a *tidYV TSv 7“, “ 14B1Q 8aT %, H9 E yv q“ , h p 7 P , h pp1 =bE / , h pl0,5 11p,sp # b
5、t; V4 , h p,1E p+Y? V4 sp # ,5 |/sp # -0SE,5 M ?54 sp # (20H),N H, , h p , b162 6,T,1 )1,M ; V44 sp #,9 V44 , h p(7H)b , h p5 V , h p ,p # h , V_ 14 p,KE p+Y?#1G 1S172 f b182p 1E P (1H1)b sS,EB l,“ E p+Y?,M 1#8#5环球法律评论6 2004年春季号1 121 221 321 421 521 621 721 82 , h p , i 4:B , ,; V ,9 V , h p %;6B45
6、V H , h p %(n i alBa+ bI:5E# ,E6, 2001 M1,313:b)bN H,M 5$1S_14 , h p, , h p %,L V_1 )14 , h pbn i alBa+ bI:5E# ,E6, 2001 M1,285:b1 4S , N b H,p1i 1 )1, W Bil S$S1“bn i alBa+ bI:5E# ,E6, 2001 M1,275:b , b S ,a p t , bN, S( / , 0), t5 5 ! , a TS %, Bs L= “p ?b7 O, S p, S , p ?b, ( V4p # hb192(三)行政审判制度
7、/ , 0 B ,Y : B1M 1,Gv E ES1b1102 , , 1 Lp,7 O 1,5 M1 M , 2Fb , p1 Z _ - Bv,7 O !9 9W%, | E , ,YV gh , aPa m V ? Y 1“ , j Y lb , 7 ?4 t , , Y V| T 4, bN H,E A1 ,A|q|,3 7 ,i | an b1252E , $ Y L V L QIE E 7, Vgb(四)日本的国税不服审查制度1262 S 5, ?S ,T S O1272 1/S , 01S p, t+ y f / aTBE5 ,E6b L/xpv0 1282$ ,1970 M
8、b p1 p aea , F x, xap WM1“,# A1 t 5+ +p, c t 5bAbstract As various defects are becoming increasingly apparent in the system of administrative re-consideration in China, it is imperative to explore response and improvement of thesystem now. In this ar-ticle, by emphasizing the independence of adminis
9、trative reconsideration departments and their objectivityof review, the author provides us with an account of the systems of administrative reconsideration in Japanand Republicof Korea. Their experiences can be taken as reference for us to improve our own system.#16#5环球法律评论6 2004年春季号15521562n u6:5bSS 68“6, 2001 M3,112- 113:bn C6:/ b S V)V5 E65 , E65 , E60, 57v68|; C6:5bS , 6, 7Nv 1996 M3,79:b