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近年来,随着公民法治意识的觉醒,涉税行政复议、行政诉讼案件不断增加。税务机关在作出具体执法行为中存在的一些问题可能导致在行政复议、行政诉讼中败诉。因此,税务机关应注重改进税务执法行为,以降低税务执法风险。一、税务执法行为存在的问题(一)未表明身份问题部分税务机关存在执法随意,执法时没有表明身份的问题。根据《行政处罚法》第三十七条的规
In recent years, with the awakening of citizens’ consciousness of the rule of law and the tax-related administrative reconsideration, the number of administrative litigation has been continuously increasing. Some problems existing in the tax authorities when making specific enforcement actions may lead to losing the case in administrative reconsideration and administrative litigation. Therefore, the tax authorities should pay attention to improving the tax law enforcement activities to reduce the tax law enforcement risk. First, the tax law enforcement behavior of the existing problems (A) did not indicate the identity of some tax authorities there is arbitrary law enforcement, law enforcement did not indicate the issue of identity. According to the “Administrative Punishment Law” Article thirty-seventh regulations