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2007年8月1日起施行的《中华人民共和国行政复议条例》第四十条和2010年4月1日起施行的《税务行政复议规则》第八十六、八十七、八十八条等都对行政复议和解制度作出了规定,这些规定要求我们在具体的工作中既要按规定的程序处理和解事项,又要按规范的格式制作和解文书。那么,在处理税务和解事项中,如何规范制作税务和解文书呢?笔者在实践过程中有几点感悟,以求教于广大同仁。一、提高认识,正确理解和运用和解条款从这几年落实和解制度的情况看,行政和
Article 40 of the Regulations of the People’s Republic of China on Administrative Reconsideration, which will come into force on August 1, 2007, and Articles 86, 87 and 88 of the Rules for the Reconsideration of the Tax Administration, which come into force on April 1, 2010 All stipulated the system of reconciliation and reconciliation of administrative reconsideration. These stipulations require that we should deal with the reconciliation matters in accordance with the prescribed procedures in specific tasks as well as make reconciliation instruments according to the normative format. So, in dealing with tax reconciliation matters, how to standardize the production of tax reconciliation instruments? The author in the process of how some insights in order to teach in the majority of my colleagues. I. Raising awareness, correctly understanding and applying the terms of reconciliation Judging from the implementation of the reconciliation system in recent years, the administrative and