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《行政诉讼法》施行已7年,民告官以及官败诉在人们眼里已不是什么稀罕事。但是,江苏省A县税务机关在半年的时间内竟连续收到法院1份败诉判决书和上级税务机关2份撤销其行政处罚决定的复议决定书,着实让人吃惊,而造成税务机关无比尴尬的局面,皆由其对同一相对管理人的同一违法事实所作出的处罚引起,这不能不引起人们的深思。
The “Administrative Procedure Law” has been in operation for seven years. It is not uncommon for people to sue and defendants in the eyes of the public. However, in a six-month period, the tax authorities in Jiangsu’s A county actually received a written decision of the court losing one judgment and the tax authorities revoking their decision on administrative sanctions in two consecutive months. This is truly surprising and has caused the tax authorities to be extremely embarrassed The situation is caused by its punishment for the same unlawful fact of the same administrator, which can not but cause the people to think deeply.