哈尔滨市税务行政处罚存在的问题及对策

发布时间：2018-03-21 17:50

本文选题：税务　切入点：行政处罚　出处：《黑龙江大学》2014年硕士论文　论文类型：学位论文

【摘要】：税务行政处罚是税务行政执法的重要环节，是税务机关推进依法行政、依法治税、以及强化税款征收和管理的重要手段和内容。但是，由于行政处罚程序立法和监督等方面存在的缺陷，税务行政处罚在实施中也存在不严格按程序执法、自由裁量权滥用等方面问题，，这不仅与我国现行立法目的与依法治税的方向相悖，而且也使税务行政诉讼案件数量呈上升趋势，损害了税务行政处罚相对人合法权益。为了解决此问题，本文试着从税务行政处罚程序的概念入手，阐述我国税务行政处罚的构成、原则、历史背景等内容，并结合哈尔滨市税务行政处罚执行的现状，分别从立法、执法、监督等方面分析哈尔滨市税务行政处罚存在问题的原因，从中找出哈尔滨市税务行政处罚应采取的对策：加强立法、强化协调、增强监督、扩大宣传。
[Abstract]:Tax administrative punishment is an important link in tax administrative law enforcement. It is an important means and content for tax authorities to promote administration according to law, administer taxes according to law, and strengthen tax collection and management. Due to the defects in the legislation and supervision of administrative punishment procedures, there are also problems in the implementation of tax administrative penalties, such as not strictly enforcing the law in accordance with procedures, and abuse of discretionary power, and so on. This is not only contrary to the current legislative purpose of our country and the direction of administering taxes according to law, but also makes the number of cases of tax administrative litigation show an upward trend, which damages the legitimate rights and interests of the counterpart of tax administrative punishment. This article tries to start with the concept of tax administrative punishment procedure, expounds the constitution, principle and historical background of tax administrative punishment in our country, and combines the present situation of Harbin tax administrative punishment execution, separately from legislation, law enforcement, etc. This paper analyzes the causes of the problems in Harbin tax administrative punishment from the aspects of supervision, and finds out the countermeasures that should be taken in Harbin tax administrative punishment: strengthen legislation, strengthen coordination, strengthen supervision and expand propaganda.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.1;F812.42

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