我国税务行政处罚制度探析

发布时间：2018-04-29 11:37

本文选题：税务行政处罚 + 自由裁量权　；参考：《湖湘论坛》2015年06期

【摘要】：在全面推进依法治国基本方略过程中,全国税务系统依法治税工作也不断推向深入,税务行政处罚行为日益规范,然而就税务行政处罚的现状而言,税务行政处罚还存在滥用自由裁量权、执法理念滞后、处罚程序不当、处罚执行失当、处罚证据失真、追究时效欠妥等诸多方面的问题。应不断加强税务行政处罚立法建设,健全部门协调,建立企业违法违规征信体系,强化税务行政处罚的监督体系,充分发挥司法在法治体系建设中的重要作用,增强执法意识,开展税务税法知识宣传,健全税务行政处罚追究时效制度,以进一步做好税务行政处罚工作,不断提高税收征管工作质量和效率,谱写法治税务建设新篇章。
[Abstract]:In the process of comprehensively promoting the basic strategy of governing the country according to law, the work of administering taxes according to law in the national tax system has been pushed to a deeper depth, and the behavior of tax administrative punishment has become more and more standardized. However, as far as the present situation of tax administrative punishment is concerned, There are still many problems in tax administrative punishment, such as abuse of discretion, lag of law enforcement idea, improper procedure of punishment, improper execution of punishment, distortion of punishment evidence, lack of limitation of investigation and so on. We should constantly strengthen the legislative construction of tax administrative punishment, perfect the coordination of the departments, establish the credit system of enterprises violating laws and regulations, strengthen the supervision system of tax administrative punishment, give full play to the important role of the judiciary in the construction of the legal system, and enhance the consciousness of law enforcement. In order to further improve the quality and efficiency of tax collection and management, we should carry out the propaganda of tax tax law knowledge, perfect the system of the limitation of tax administrative punishment, and write a new chapter in the construction of tax by law.
【作者单位】：中共湖南省委党校、湖南行政学院;
【分类号】：D922.22;D922.11

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