本文選題：稅務(wù)　切入點(diǎn)：行政處罰　出處：《黑龍江大學(xué)》2014年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：稅務(wù)行政處罰是稅務(wù)行政執(zhí)法的重要環(huán)節(jié)，是稅務(wù)機(jī)關(guān)推進(jìn)依法行政、依法治稅、以及強(qiáng)化稅款征收和管理的重要手段和內(nèi)容。但是，由于行政處罰程序立法和監(jiān)督等方面存在的缺陷，稅務(wù)行政處罰在實(shí)施中也存在不嚴(yán)格按程序執(zhí)法、自由裁量權(quán)濫用等方面問(wèn)題，，這不僅與我國(guó)現(xiàn)行立法目的與依法治稅的方向相悖，而且也使稅務(wù)行政訴訟案件數(shù)量呈上升趨勢(shì)，損害了稅務(wù)行政處罰相對(duì)人合法權(quán)益。為了解決此問(wèn)題，本文試著從稅務(wù)行政處罰程序的概念入手，闡述我國(guó)稅務(wù)行政處罰的構(gòu)成、原則、歷史背景等內(nèi)容，并結(jié)合哈爾濱市稅務(wù)行政處罰執(zhí)行的現(xiàn)狀，分別從立法、執(zhí)法、監(jiān)督等方面分析哈爾濱市稅務(wù)行政處罰存在問(wèn)題的原因，從中找出哈爾濱市稅務(wù)行政處罰應(yīng)采取的對(duì)策：加強(qiáng)立法、強(qiáng)化協(xié)調(diào)、增強(qiáng)監(jiān)督、擴(kuò)大宣傳。
[Abstract]:Tax administrative punishment is an important link in tax administrative law enforcement. It is an important means and content for tax authorities to promote administration according to law, administer taxes according to law, and strengthen tax collection and management. Due to the defects in the legislation and supervision of administrative punishment procedures, there are also problems in the implementation of tax administrative penalties, such as not strictly enforcing the law in accordance with procedures, and abuse of discretionary power, and so on. This is not only contrary to the current legislative purpose of our country and the direction of administering taxes according to law, but also makes the number of cases of tax administrative litigation show an upward trend, which damages the legitimate rights and interests of the counterpart of tax administrative punishment. This article tries to start with the concept of tax administrative punishment procedure, expounds the constitution, principle and historical background of tax administrative punishment in our country, and combines the present situation of Harbin tax administrative punishment execution, separately from legislation, law enforcement, etc. This paper analyzes the causes of the problems in Harbin tax administrative punishment from the aspects of supervision, and finds out the countermeasures that should be taken in Harbin tax administrative punishment: strengthen legislation, strengthen coordination, strengthen supervision and expand propaganda.
【學(xué)位授予單位】：黑龍江大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：D922.1;F812.42

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