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《中华人民共和国行政处罚法》已从1996年10月1日起实施。税务机关应如何正确贯彻执行行政处罚法呢?笔者认为实施税务行政处罚应做到合法有据,具体讲,应注意四个方面: 首先,必须具有执法主体资格。《税收征管法》第49条规定:“本法规定的行政处罚,是由县以上税务局(分局)决定;对个体工商户以及未取得营业执照从事经营的单位、个人罚款数额在1000元以下的,由税务所决定”,除此以外,税务机关内设机构、负有代扣代缴、代征代缴义务的单位和个人、税务代理机构均不能以自己的名义对纳税人实施税务行政处罚。 其次,处罚必须有依据。引用有关法律、法规、规章时,应按照“章、节、条、款、项、目”的顺序能细则细,不能笼统地写为“根据税法规定给予处罚”。
The Law of the People’s Republic of China on Administrative Punishment has been implemented since October 1, 1996. How should the tax authorities correctly implement the law of administrative penalties? I believe that the implementation of tax administrative penalties should be legal basis, specifically, should pay attention to four aspects: First of all, must have the main law enforcement. Article 49 of the Law on the Administration of Tax Collection stipulates: “Administrative penalties provided for in this Law shall be decided by the Inland Revenue Department (branch) at or above the county level. Individual individual businesses and units engaged in business without obtaining a business license shall be subject to an individual fine of less than 1,000 yuan , The tax office determines ”, in addition, the tax authorities set up institutions, withholding and payment, collecting agency obligations on behalf of the units and individuals, tax agencies can not taxpayers in their own name of the implementation of tax administration Punishment. Second, the punishment must be based on. When quoting relevant laws, regulations and rules, they should be detailed and detailed in the order of “Chapter, Section, Article, Item, Item, Head” and can not be generally written as “Penalty under the Tax Law”.