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案情复议申请人:王月斌,39岁,湖北潜江市周矶镇东荆村五组农民。被复议申请人:潜江市财政局局长、法人代表,雷新汉。复议申请内容:请求撤销潜江市财政局潜财农税处字(1991)01号处罚决定书。退还不当罚款1209.76元。申请复议的主要事实和理由:违背客观事实,适用法律不当。此案件的基本情况是这样的:1982年,王月斌外出做临时工,在调整土地时,村委会自行规定不将其作为分配土地对象。王某1983年回家后,多次要求村组干部补给其1.4亩田,但始终未得到解决,而王月斌家里其他成员分有5.4亩田,他实际上成为这5.4亩田的主要劳动力。作为一家之主,他曾在征收机关印制的《农业税征收清册》上登过记,在法律上具有法人代表资格,是这5.4亩地的法定纳税人。但从1987年起,王便以此为由,拒交农业税。从1987年至1990年,他家实际应负担农业税税额为221.20元,财政部门依照税法多次上门催缴,都未奏效。王不仅拖欠税款,还侮辱财政干部。1991年周矶镇开展“双基”教育,田北指导站派人多次做催交工作。5月11日,再
The case is reconsidered Applicant: Wang Yuebin, 39 years old, Hubei Jingjiang Zhouji Zhen Jing Jing five groups of farmers. Was reconsidered Applicant: Qianjiang City Finance Bureau, legal representative, Raymond Newham. Application for reconsideration: Application for revocation of Qianjiang City Bureau of Finance potential Finance and Taxation Department word (1991) 01 penalty decision book. Refund improper fine of 1209.76 yuan. The main facts and reasons for applying for reconsideration: Violation of objective facts and improper application of laws. The basic situation in this case is as follows: In 1982, Wang Yuebin went out as a temporary worker. When adjusting the land, the village committee itself stipulated that it should not be used as the object of land distribution. After Wang returned home in 1983, he repeatedly asked village cadres to supply 1.4 mu of land, but it was never solved. The rest of Wang’s family members had 5.4 mu of land and actually became the major labor force of 5.4 mu. As the head of the family, he had written a memorandum on the “Collection of Agricultural Taxes” printed by the collection agencies and legally qualified as legal representative. He is the statutory taxpayer of 5.4 mu of land. However, since 1987, Wang took this as an excuse to refuse to pay agricultural taxes. From 1987 to 1990, his family actually should bear the agricultural tax amounting to 221.20 yuan, and the finance department repeatedly called in according to the tax law, failing to work. Wang not only defaulted on taxes, but also insulted financial cadres. In 1991, Zhouji Town carried out “double-base” education. Tianbei’s guidance station sent many people to do the work of reminding and committing. May 11, again