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在日常的税收执法中,税务机关常常因为忽略时间限制而与纳税人产生争议甚至发生行政复议的现象。这些执法中的随意性应该引起我们足够的重视。在新《税收征管法》中,对于执法中的时间限制做了明确的规定。这些法律、法规作出的时限规定,要求我们税务机关必须在一定期限内作出或完成其行政行为。期限内未完成而又没有法定理由的,即视为程序不合法。同时,规定时效限制后,有利于税务机关克服官僚主义的工作作风,提高行政效率,有效地提高管理水平。笔者对此按时间长短做了分类。
In the daily tax law enforcement, the tax authorities often ignore the time constraints and the taxpayers have a controversy or even the phenomenon of administrative reconsideration. The arbitrariness in these law enforcement should arouse enough attention from us. In the new Law on the Administration of Tax Collection, the time limit for law enforcement has been clearly defined. The time limits set by these laws and regulations require that our tax authorities must make or complete their administrative actions within a certain period of time. If the deadline is not completed and there is no statutory reason, the procedure is regarded as illegal. At the same time, the provisions of the limitation of time, is conducive to the tax authorities to overcome the bureaucracy style of work, improve administrative efficiency and effectively improve the management level. I do this by the length of the classification.