Dissertation > Excellent graduate degree dissertation topics show

Study on Some Practical Issues of Taxation Administrative Punishment

Author: WeiYong
Tutor: PengChengXin
School: Jilin University
Course: Legal
Keywords: Tax administrative penalty Penalties applicable Punishment procedures Practical problems
CLC: D922.22
Type: Master's thesis
Year: 2004
Downloads: 394
Quote: 2
Read: Download Dissertation

Abstract

Tax administrative penalty is an important means for the implementation of tax administration tax authorities, but also the tax authorities in the administrative law enforcement recurring content. In this paper, the method of empirical analysis, according to the \theoretical issues of tax administrative penalty main elements of tax administrative penalty and actively explore and reflect on practical issues in the tax administrative penalty applicable tax administrative penalty procedures in the practical problems in conducting research for many useful suggestions and solutions, ideas. The full text is divided into five parts as follows: Part I: Introduction. First revealed the important position of the tax administrative penalty in the tax administration law enforcement, and that in general the current situation of academic research to clarify the realistic significance of the research tax administrative penalty has concluded that the proposed new point of view, for example, a tax administrative penalty \Part II: Introduction to the tax administrative penalties. This part is the theoretical basis. First, the concept of tax administrative penalty, a more scientific and accurate tax concept of administrative punishment, on this basis, analyzes the characteristics of the tax administrative penalty and the combination of tax practice a detailed study on the subject of tax administrative penalty. The authors found that, from the main view of tax administrative penalty units directly under the tax authorities does not have a tax administrative penalties dominant position, when its tax administrative punishment law enforcement, can only be based on the respective tax authorities entrusted. In addition, the authors also practical analysis of the range of punishment of the Tax Inspection Bureau, pointed out that the Audit Bureau is limited tax administrative penalties body, on this basis, the dominant position of County Audit Bureau of Inland Revenue tax administrative penalties exploration lt; WP = 69 gt; discussion. Then, the constituent elements of the tax administrative penalty, broke through the tax administrative penalty constitutes the framework of the \object of punishment by the tax administrative penalty main tax administrative penalty, tax violations, tax administrative penalty species composition, that is, the \Finally, the tax administrative penalty tax late fees, tax enforce the specific administrative act made a distinction between measures and tax preservation measures three common, so that the meaning of the tax administrative penalty clearer. Part III: tax administrative penalty applies in relation to practical problems. Part of the study on two issues: First, the tax administrative penalty and the penalty issue of convergence. Tax administrative penalty and the penalty of a different nature, but with convergence. This section of tax administrative penalty and the penalty in the legislation applicable, the articulation made on the penalty species for study and make tax administration legislation should be widely adopted the point of view of \the case, should adhere to the \The second is the \\quantity of crime and learn criminal law theory, combined with the tax practice, with a tax violations \The author believes that the tax practice, \for each type of tax offenses based on how to properly apply the tax administration at lt; WP = 70 gt; made a study in the further penalty. Part IV: Practical Issues of tax administrative penalty procedures. Part of the same two main procedures: one was to inform program studies. \The delivery of this section to inform institutions and inform links summary to inform, inform the content of the exhaustive nature, inform the timing of the program, to inform the instruments were thinking. The authors believe that, in order to protect the legitimate rights and interests of the tax administrative counterparts, the correct implementation of the \relative to fulfill this program, namely that the tax administrative penalty decision to change the point of view of the secondary inform theory. Tax authorities in the implementation of the tax administrative penalty should be fully informed of the punishment of the relative terms of the applicable law, the type and magnitude of punishment should be left to the parties a reasonable time to make a statement to plead. In order to regulate the behavior of tax law enforcement, Finally, the tax authorities in the implementation of summary proceedings and inform that service of the problems discussed and made recommendations. Second hearing Studies. This section is elaborated on the basis of the general principles of the administrative hearing process together with the tax practice on tax administrative penalty hearing process scope, Moderator candidates, the transcripts of the hearing and the applicant and several other issues to think about proposals. The author believes that the current tax administrative penalty hearing procedure only applies to the large amount of fine too narrow, so significant penalties like \The authors suggest that the \In addition, the tax administrative penalty hearing record is not exclusive, it is difficult to ensure justice, fairness of tax administrative penalty. Finally, the hearing range of the applicant to think, the authors argue that the tax administrative penalty hearing the applicant is limited to the object of punishment does not meet the requirements of the modern administrative rule of law for the protection of the legitimate rights and interests of the relative range of hearing applicants should be further expanded to any interested person. lt; WP = 71 gt; Part V: Conclusion

Study on Some Practical Issues of Taxation Administrative Punishment

Abstract

Related Dissertations