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修改后的《行政诉讼法》从立法目的、保障当事人诉讼权、完善证据制度、加大司法审查力度、强化执行等方面作了诸多实质性修改,体现了党的十八届三中、四中全会精神,功能导向明确,价值指引清晰。税务机关应当适应修改后的《行政诉讼法》的新要求,在理念思维、实施决策、出台制度、内外管理、行政执法、税收服务、化解争议以及诉讼应对等方面谨守权责边界,坚守法治底线。
The amended “Administrative Procedure Law” made many substantive revisions in respect of legislative purposes, protection of litigation rights of litigants, improvement of the evidence system, intensification of judicial review, and enforcement and other aspects. It reflected that the third, fourth Plenary session spirit, function-oriented clear, clear value guidance. The tax authorities should adapt to the new requirements of the amended “Administrative Procedure Law” and abide by the rule of law in respect of ideological thinking, implementation of decision-making, promulgation of systems, internal and external management, administration of law enforcement, taxation services, settlement of disputes and litigation responses Bottom line.