论文部分内容阅读
根据《中华人民共和国税收征收管理暂行条例》(以下简称《条例》)和《全国发票管理暂行办法》(以下简称《办法》),我国的税务罚款一般可分为四类:①税收征管罚教。这是对不按期、不按规定向税务机关登记和报送纳税申报表和有关资料的处罚。②偷税抗税罚款。③漏欠税滞纳金。④发票管理罚款。前三类统称“税收滞纳金、补税罚款收入”,通过税收渠道直接上缴金库,不属财政部门征收管理的罚没收入;第四类罚款——发票管理罚款,《办法》中未作明确规定,笔者认为,此类罚款应属于财政部门征收管理的范畴。目前,在税务罚款实践中存在的主要问题是: 1、税收法制不完善。在税务罚款实践中,问题较大的是偷税抗税罚款。主要表现在两个方面:其一是《条例》对纳税人的偷抗税行为处以其所偷抗税款金额五倍以下的罚款,罚款有上限无下限,弹性太大。税务执法人员在决定罚款倍数时,往往受外部干扰,给以权谋私、罚人情教提供了条件,使偷抗税罚款政策难以公正执行,给“以法治税”蒙上了一层阴影。在我国,纳税人偷抗税现象很普遍。而在税务执法时,对检查出的偷抗税行为所处的罚款却甚轻微,
According to the Provisional Regulations of the People’s Republic of China on the Administration of Tax Collection (the “Regulations”) and the “Interim Measures for the Management of Invoices in the People’s Republic of China” (hereinafter referred to as the “Measures”), China’s tax fines can generally be divided into four categories: . This is not regular, not in accordance with the provisions of the tax authorities to register and submit tax returns and related information penalties. Tax evasion fines. ③ Lack of tax late fees. ④ invoice management fine. The first three categories are collectively referred to as “tax late fees and supplementary tax penalties.” They are directly turned over to the vaults through tax channels and are not penalized for revenue collected by the financial departments. The fourth type of fines - fines for invoice management are not explicitly stipulated in the Measures, The author believes that such fines should belong to the scope of the collection and management of the financial sector. At present, the main problems in the practice of tax fines are: 1, the tax legal system is not perfect. Tax penalties in practice, the larger problem is the tax evasion fines. Mainly in two aspects: First, the “Ordinance” for the taxpayers tax stolen at the rate of five times the amount of their stolen fine, fines with no upper limit, the flexibility is too large. When determining the multiple of fines, tax law enforcement officers often suffer external interference and provide conditions for the right to seek personal gains and the punishment of unpleasant persons. It is difficult for tax law enforcement officials to implement the policy of imposing fines and taxes accurately, which casts a shadow over the “tax administration by law.” In our country, taxpayers stealing and resisting taxes are very common. In the tax law enforcement, the fines found on stealing and tax-resisting activities are very slight,