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目前,因一些财政机关不重视财政行政执法文书的送达工作而引发的行政复议或行政诉讼案件时有发生,致使本来比较容易执行的行政处理决定变得复杂起来,并使财政机关在因此引发的行政复议或行政诉讼案件中处于被动地位。这种情况值得重视。财政行政执法文书的送达,是指财政机关依照法定的方式和程序,将财政行政执法文书交付行政管理相对人的一种法律行为。送达财政行政执法文书,是财政行政执法活动不可缺少的程序。
At present, cases of administrative reconsideration or administrative lawsuits arising from the failure of some financial authorities to attach importance to the service of financial administrative law enforcement instruments have taken place, complicating the administrative decision that has been relatively easy to implement and forcing the financial authorities Of the administrative reconsideration or administrative litigation in a passive position. This situation deserves attention. Delivery of financial administrative law enforcement instruments refers to a legal act that financial organs, in accordance with statutory methods and procedures, deliver financial administrative law enforcement instruments to counterparts in administrative management. Serve the financial administrative law enforcement instruments, the financial administrative law enforcement activities indispensable procedures.