公正执法 保护纳税人的合法权益

• 作 者: 傅义
• 出 处: 税务研究
• 发表日期: 2005年06期
• 关键词: 行政复议工作 主体认定 复议机关 法治精神 地方税务局 结案方式 企业所得税 发票管理 税务机关 纳税主体

本案焦点是主体认定问题,法律主体是权利义务的具体承担者。主体认定涉及全局,若主体认定有误,后果不言自明。在法治的前提下,复议机关在审理期间做好双方当事人的沟通协调工作,争取达成和解,利在双方,有利于发挥行政复议工作在构建和谐社会中的重要作用。这种结案方式体现了对法治精神的崇尚,值得借鉴、提倡。

The focus of the case is the subject of the problem, the main body of the law is the specific commitment to rights and obligations. The main body finds that it involves the whole situation. If the main body finds that it is wrong, the consequences are self-evident. Under the premise of the rule of law, the reconsideration organ should do a good job in communication and coordination between the two parties during the trial, and strive to reach a settlement and benefit both parties, so as to give full play to the important role of administrative reconsideration in building a harmonious society. This way of settlement reflects the spirit of the rule of law advocated, it is worth learning and advocating.