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2010年2月10日,国家税务总局公布了《税务行政复议规则》(于4月1日实施,以下简称现行规则)。该规则是在2004年2月24日国家税务总局发布的《税务行政复议规则(暂行)》(国家税务总局第8号令,以下简称2004年规则)的基础上修订而成,共12章105条,比2004年规则增加了53条。现行规则是在全面总结税务系统贯彻实施2004年规则实践经验的基础上,根据近年来发生的新形势新情况,对税务行政复议制度进行的较为全面的完善和补充。现行规则的实施是我国税收法治建设中的一件大事,将对进一步保护纳税人合法权益、规范税收执法、防范执法风险、促进税务机关廉政建设等方面产生重大影响。
February 10, 2010, the State Administration of Taxation announced the “Tax Administrative Reconsideration Rules” (implemented on April 1, hereinafter referred to as the current rules). This rule was revised on the basis of the “Tax Administrative Reconsideration Rules (Provisional)” issued by the State Administration of Taxation on February 24, 2004 (No. 8 of the State Administration of Taxation, hereinafter referred to as the “2004 Rules”) for a total of 12 chapters and 105 articles , 53 more than the 2004 rules. The current rules are based on a comprehensive review of the tax system’s implementation of the 2004 rules and regulations, and based on the new situation and new situation that have taken place in recent years, the tax administrative review system has been more comprehensively improved and supplemented. The implementation of the current rules is a major event in the construction of tax law and rule of law in our country. It will have a significant impact on further protecting the legitimate rights and interests of taxpayers, regulating tax law enforcement, preventing law enforcement risks and promoting the construction of a clean and tax administration.