规范税务行政处罚裁量权的思考

发布时间：2018-08-24 16:24

【摘要】：为规范税务行政处罚裁量权,国家税务总局2012年出台了《国家税务总局关于规范税务行政裁量权工作的指导意见》,2016年又出台了《税务行政处罚裁量权行使规则》。因此,如何理解规范行政处罚裁量权的必要性,了解行使税务行政处罚裁量权应遵循的原则和注意的问题,以达到有效规范税务行政处罚裁量权的目的以及实现税务行政处罚的教育、惩戒与预防的功能就成为一个现实课题。
[Abstract]:In order to standardize the discretion of tax administrative punishment, the State Administration of Taxation issued the "guidance opinion of the State Administration of Taxation on standardizing the work of tax Administrative discretion" in 2012, and the "rules on the exercise of the discretion of tax Administrative punishment" in 2016. Therefore, how to understand the necessity of standardizing the discretion of administrative punishment and the principles and problems that should be followed in the exercise of the discretion of administrative punishment in taxation, In order to achieve the purpose of effectively standardizing the discretion of tax administrative punishment and to realize the education of tax administrative punishment, the function of punishment and prevention has become a realistic subject.
【作者单位】： 国家税务总局干部进修学院;江苏省常州地方税务局第六税务分局;
【分类号】：D922.22
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本文编号：2201363