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行政诉讼法的修改着重解决立案难、审理难、执行难等问题,着重体现了保护公民利益的原则,实现了法律效果与社会效果的统一。文章以广西地税局税务行政应诉工作情况为例,全面分析了该法的实施对税务行政诉讼产生的影响,从而向各级税务机关提出了积极应对涉税行政诉讼的对策,进一步彰显税务部门聚财为国,执法为民的税收宗旨。
The revision of the Administrative Procedure Law focuses on resolving the problems of filing a case, trying hard and implementing hard, emphasizes the principle of protecting the interests of citizens, and realizes the unification of legal effects and social effects. Taking Guangxi Taxation Bureau as an example, the article analyzes the impact of the implementation of the law on the tax administrative litigation in an all-round way and puts forward the countermeasures to the tax authorities at all levels to deal with the tax-related administrative litigation actively, Juchao for the country, law enforcement for the people’s tax purposes.