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随着新版《中华人民共和国行政诉讼法》的施行,纳税人提起行政诉讼以维护自身权益的现象将越发普遍。在这种形势下,税务部门一方面必须在执法过程中严守法律法规,另一方面也必须熟悉相应的诉讼规则,才能降低行政行为的涉诉风险。本文通过对某公司诉某国税稽查局一案的分析,探讨新形势下税务部门如何提高应对行政诉讼案件的能力。
With the implementation of the new version of the “Administrative Procedure Law of the People’s Republic of China,” it will become more common for taxpayers to bring administrative proceedings to safeguard their own rights and interests. In this situation, the tax department must strictly abide by laws and regulations in the process of law enforcement, on the other hand must also be familiar with the corresponding rules of litigation in order to reduce the risk of litigation of administrative acts. This article analyzes the case of a company suing a tax inspection bureau to explore how the tax department can improve its ability to handle administrative litigation cases under the new situation.