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《中华人民共和国行政处罚法》第二十七条规定了减轻处罚的适用条件,但是其能否适用于税务行政处罚,亟待从理论和实践的角度证实。本文从税务行政执法的层面剖析了减轻处罚适用于税务行政处罚的可能性以及必要性,认为这是税务行政在经历从人治到形式法治(依法治税的框架的建立)的进程之后,又展开了从形式法治到法律实质主义的发展进程,这个进程对新时代的税务行政执法者提出了摒弃粗放式执法、追求精细化执法的现实要求。
Article 27 of the Law of the People’s Republic of China on Administrative Punishment stipulates the conditions for mitigating the punishment, but whether it can be applied to tax administrative penalties needs urgent confirmation from both theoretical and practical standpoints. This paper analyzes the possibility and necessity of reducing the penalties applicable to tax administrative penalties from the perspective of tax administrative law enforcement. It thinks that this is the first time that the tax administration started its course from the rule of man to the rule of law (the establishment of a tax administration framework) From the formal rule of law to the substantive legal development process, the process of the new era of tax law enforcement officials put forward abandon the extensive law enforcement, the pursuit of refined law enforcement requirements of reality.