公法视域的涉税“举报—答复”法律关系探讨  

A Study on Tax-related Legal Relationship between Report and Reply in Public Law Perspective

作　　者：滕祥志[1] 

机构地区：[1]中国社会科学院财经战略研究院,北京100045

出　　处：《涉外税务》2013年第6期62-66,共5页International Taxation In China

摘　　要：本文从"举报—答复"之间法律关系的法理分析入手,通过案例解读了涉税举报中的几个重要问题,即"举报—答复"是否属于《行政复议法》受案范围、不予答复是否改变举报人的权利义务状态、是否侵犯举报人的"知情权"和"受奖励权"、如何判断举报人提起复议申请是否超过了法定期限等。Starting from the jurisprudence analy- sis of legal relationship between the ＇report and reply＇, this paper interprets some important issues of tax-re- lated report by case study, such as whether the ＇report and reply＇ is within the scope of accepting cases of the ＂Administrative Reconsideration Law＇, whether ＇not to reply＇ changes the rights and obligations of the reporter and hurts his ＇rights to know＇ and ＇rights to get reward＇, how to estimate whether the applica- tion for reconsideration exceeds the legal deadline, etc.

关 键 词：涉税举报 不予答复 法律关系 行政复议 

分 类 号：D921[政治法律—宪法学与行政法学] D922.22[政治法律—法学]