税务行政处罚的法律思考  

Legal Consideration of Tax Administrative Penalty

作　　者：曹福来[1] 

机构地区：[1]中共国家税务总局党校,江苏扬州225007

出　　处：《税务与经济》2015年第2期82-89,共8页Taxation and Economy

摘　　要：随着税务系统依法治税的进一步推进,税务行政处罚行为逐步规范,但是从税务行政处罚的实践来看,在税务行政处罚的主体、管辖、程序、自由裁量权、证据、法律适用、追究时效以及执行等方面仍然存在诸多问题。应进一步规范税务行政处罚行为,保护纳税人合法权益,并完善相关法律制度,以促进税务行政处罚工作的规范化发展,推动税收征管工作质量和效率的提高,使税务系统依法行政工作再上一个新的台阶,加快法治税务建设的进程。With the further advance of governing tax by law in tax system, tax administrative penalty is becoming standardized. But in practice, there are numerous problems in terms of subjects, jurisdiction, procedures, dis- cretion, evidence, law application, limitation of prosecution and implementation of tax administrative penalty. It is necessary to further standardize the tax administrative penalty and protect the legitimate rights and interests of taxpayers. It is still important to improve the relevant legal system in order to promote the development of stand- ardization of tax administrative penalty. It is also essential to improve the quality and efficiency of tax collection to accelerate the process of governing tax by law so that the administrative work of tax system by law could move to a new stage.

关 键 词：税务行政处罚 主体 自由裁量权 法律适用 追究时效 

分 类 号：F810.42[经济管理—财政学]