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一、税收管理员在税收行政执法中存在的问题(一)执法程序上的违规现象时有发生权力运行不规范,自由裁量权过大,违反程序法规定,不按程序办事是当前税收执法中需要引起高度重视的问题。如果程序不合法,哪怕其他都正确,也会“一招不慎,全盘皆输”。如在征收管理中一些执法行为缺乏明确的时间规定,程序上经不起检验,给税收工作带来被动。
First, tax administrators in the tax administrative law enforcement problems (A) law enforcement procedures on the phenomenon of irregularities occur when the power of non-standard operation, the discretion is too large, violates the procedural law, does not follow the procedure is the current tax law enforcement Need to pay attention to the issue. If the program is not legitimate, even if the other is correct, will be “a trick careless, all lose”. As in the collection and management of some law enforcement acts lack of a clear time rule, the procedure can not stand the test, to tax work to bring passive.