规范税务行政处罚程序的法律思考  

Legal Thoughts on Regulating Tax Administrative Punishment Procedure

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》2017年第4期96-100,共5页Taxation and Economy

摘　　要：在税务行政处罚的实践中,税务机关不遵守处罚法定程序主要表现为告知程序的主体、内容、告知之后的复核程序不规范、不合法;听证的条件偏窄,听证期限、回避制度不健全,听证中不听取正确意见等;执行中存在没有按规定进行催告就采取执行措施等问题。应分析并解决实践中存在的这些问题,进一步规范税务行政处罚程序,提升税务系统的税收执法水平,注重保护纳税人的合法权益。During the practice of tax administrative punishment,the subject and the content of the notification procedure and the review process after notification is non-standardized and illegal because the tax authorities do not comply with the statutory procedures for punishment. The condition of the hearing is inclined to be narrow.The hearing period and the avoidance system are imperfect. The correct opinion cannot be taken during the hearing. There are many problems during the process of execution. The enforcement measures are taken without interpellation which is in accordance with the provisions. Therefore,it is important to analyze and solve these problems in practice. Furthermore,it is necessary to standardize the tax administrative penalty procedure. In addition,it is still vital to improve the tax law enforcement performance of tax system so as to protect the legitimate rights and interests of taxpayers.

关 键 词：税务行政处罚 程序 告知 听证 执行 

分 类 号：F810.42[经济管理—财政学]