【摘要】：為規(guī)范稅務(wù)行政處罰裁量權(quán),國(guó)家稅務(wù)總局2012年出臺(tái)了《國(guó)家稅務(wù)總局關(guān)于規(guī)范稅務(wù)行政裁量權(quán)工作的指導(dǎo)意見(jiàn)》,2016年又出臺(tái)了《稅務(wù)行政處罰裁量權(quán)行使規(guī)則》。因此,如何理解規(guī)范行政處罰裁量權(quán)的必要性,了解行使稅務(wù)行政處罰裁量權(quán)應(yīng)遵循的原則和注意的問(wèn)題,以達(dá)到有效規(guī)范稅務(wù)行政處罰裁量權(quán)的目的以及實(shí)現(xiàn)稅務(wù)行政處罰的教育、懲戒與預(yù)防的功能就成為一個(gè)現(xiàn)實(shí)課題。
[Abstract]:In order to standardize the discretion of tax administrative punishment, the State Administration of Taxation issued the "guidance opinion of the State Administration of Taxation on standardizing the work of tax Administrative discretion" in 2012, and the "rules on the exercise of the discretion of tax Administrative punishment" in 2016. Therefore, how to understand the necessity of standardizing the discretion of administrative punishment and the principles and problems that should be followed in the exercise of the discretion of administrative punishment in taxation, In order to achieve the purpose of effectively standardizing the discretion of tax administrative punishment and to realize the education of tax administrative punishment, the function of punishment and prevention has become a realistic subject.
【作者單位】： 國(guó)家稅務(wù)總局干部進(jìn)修學(xué)院;江蘇省常州地方稅務(wù)局第六稅務(wù)分局;
【分類(lèi)號(hào)】：D922.22
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本文編號(hào)：2201363