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随着《行政处罚法》及与之配套的税务法规的陆续出台并经过这几年的试运行,税务行政处罚基本做到了有法必依,同时也确确实实保护了广大纳税人和其他税务当事人的合法权益。可是,笔者在基层检查时发现,基层税务执法人员对执法主体的认定、程序的运用、法律文书的运用、证据的确凿程度等事项理解得并不深刻、不透彻,以至于在日常执法过程中自觉不自觉地就被纳税人推向被告席,并频频败诉。据《中国税务报》统计,1999年,全国共发
With the “Administrative Punishment Law” and its accompanying tax laws and regulations have been introduced and after several years of trial operation, the tax administrative penalties basically did the law, but also indeed protect the general taxpayers and other tax The legitimate rights and interests of the parties. However, at the grassroots level examination, the author found that law enforcement personnel at the grassroots level did not understand profoundly or implausively about the determination of law enforcement authorities, the application of procedures, the application of legal instruments, the degree of accuracy of evidence, etc., so that in the daily law enforcement process Consciously or unconsciously pushed to the defendant by taxpayers, and frequently lost. According to “China’s Tax News,” statistics, in 1999, the country co-sent