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税务机关是国家进行税收征收管理的执法主体,既税务行政主体。长期以来,税务稽查局的执法主体资格未从法律上予以明确,法院认为稽查局是税务局的内设机构,不能独立行使行政处罚权,其作出的行政处罚决定属超职权范围,应认定为无效,从而导致税务稽查局在行政诉讼中败诉,严重影响了稽查局的重拳作用,使税收征管的最后一道防线失去刚性。为避免引起行政败诉,在查处涉税违法案件的组织形式、法律文书均改为以各级税务局名义下达,原由稽查局内部审理的大多数案件也改为由税务局集体审理,这不仅浪费了大量的人力、物力,也降低了执法效率。同时,近年来,税务稽查机构建设不断加强,全国各级税务局都建立了稽查局,配备稽查人员15万人,每年查处260多万起案件,查补税额300亿元~500亿元,在打击涉税违法活动、维护国家税收方面发挥了极其重要的作用。
The tax authorities are the law enforcement bodies for the administration of tax collection and administration in the country, not only the tax administrative body. For a long time, the tax bureaus have not legally defined the eligibility for law enforcement. The court held that the Census Bureau is the internal agency of the Inland Revenue Department and can not independently exercise the right to administrative punishment. The decision on administrative sanctions made by the tax bureaus is beyond the scope of the terms of reference and should be deemed as Invalid, leading to the Tax Office lost in administrative proceedings, has seriously affected the heavy effects of the inspection bureau, so that tax collection and management of the last line of defense lost its rigidity. In order to avoid causing administrative losses, the organization and legal documents of the tax-related cases were all changed to the name of the tax authorities at all levels. Most of the cases originally handled by the Bureau of Inspections were also replaced by the Inland Revenue Department for collective hearing, which was not only wasteful A lot of manpower and material resources, but also reduce the efficiency of law enforcement. In the meantime, in recent years, the construction of tax inspection agencies has been continuously strengthened. All the taxation bureaus in all levels of the country have set up their own inspection offices with 150,000 inspectors and investigated more than 2.6 million cases each year, checking the tax amount of 30 billion yuan to 50 billion yuan. It has played an extremely important role in cracking down tax-related illegal activities and safeguarding state revenue.