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在稽查实践中,纳税人恶意逃避税务文书送达导致行政程序无法顺利进行一直是困扰稽查机关的一个难题。由于目前法律、法规规定相对滞后,在遇到纳税人拒绝或者躲避文书送达时,稽查人员往往需要花费大量人力和时间才能成功送达一份文书。其结果既降低了行政效率、影响税务机关的权威性,也给纳税人通过转移财产等手段逃避纳税义务和行政处罚提供了时间。因此,完善税务文书送达制度,保障税务稽查的正常开展显得十分关键。
In the practice of auditing, taxpayers malicious evasion of tax documents delivery led to the administrative process can not be successfully carried out has been plagued the audit authority of a problem. Due to the current laws and regulations are relatively lagging behind, in the face of taxpayer refusal or evasion of documents delivered, inspectors often need to spend a lot of manpower and time to successfully serve an instrument. The result has not only reduced the administrative efficiency and the authority of the tax authorities, but also provided time for the taxpayers to evade their tax obligations and administrative penalties by means such as transfer of property. Therefore, to improve the delivery system of tax documents, to ensure the normal conduct of tax inspection is very crucial.