税务行政处罚有待解决的若干问题林雄１９９６年１０月１日起施行的《行政处罚法》对现行行政执法体制进行了重大改革，税务机关作为一个重要的行政执法机关，在贯彻实施《行政处罚法》过程中，有哪些税收执法内容亟待完善，是目前税收理论和实务界首要解决的问题。本文拟... Some Problems to be Solved in Tax Administrative Penalties Lin Xiong’s “Administrative Penalty Law”, which came into force on October 1, 1996, carried out major reforms in the current administrative law enforcement system. As an important administrative law enforcement organ, the tax authorities, while implementing the “Administrative Penalties Law ”process, what are the contents of tax law enforcement to be perfected, is the current tax theory and practice of the community to solve the problem. This article intends ...