论文部分内容阅读
《山东省行政程序规定》(以下简称《规定》)于2012年1月1日颁布实施,《规定》规范了行政程序原则、行政主体、重大行政决策、规范性文件制定、行政执法、特别行为、监督和责任追究等内容,建立了管辖、委托、协助、回避、公开、听证、说明理由、证据、时效、阅卷等一系列行政程序制度,在我省行政程序制度建设史上具有“里程碑”意义。《规定》的颁布实施,对于有效促进税务系统规范执法,建立起和谐的税收征纳关系具有重要作用。然而,在实际工作中,由税务行政争议引发的税务行政复议、诉讼等案件,形成了一定的
The Provisions on Administrative Procedures of Shandong Province (hereinafter referred to as Provisions) were promulgated and implemented on January 1, 2012. Provisions regulated the principles of administrative procedures, administrative bodies, major administrative decisions, normative documents, administrative law enforcement and special acts , Supervision and accountability, and set up a series of administrative procedure systems such as jurisdiction, commission, assistance, avoidance, public hearings, justification, evidence, timeliness and marking and so on. In the history of administrative procedure system construction in our province, “significance. The promulgation and implementation of the ”Provisions" have an important role in effectively promoting the tax system to standardize law enforcement and establish a harmonious tax collection and levying relationship. However, in practical work, cases of tax administration reconsideration and litigation initiated by the tax administrative disputes have formed a certain