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本文从法理基础、合宪性、立法技术等三个方面对目前税务行政执法中的税务行政复议纳税义务前置制度进行了反思,指出该制度不仅不符合现代行政民主、行政法治、行政文明的理念,限制、乃至剥夺了公民的宪法权利,而且在立法技术上存在问题。文章认为,设置这一在法理基础和合宪性等方面都存在重大问题的制度,不仅是不应该的,而且也是不必要的。
This essay introspects the front system of tax administrative reconsideration and tax liability in the current tax administrative law enforcement from three aspects: jurisprudence foundation, constitutionality and legislative technology. It points out that the system not only does not accord with modern administrative democracy, administrative law and rule, administrative civilization Ideas, restrictions, and even deprived citizens of their constitutional rights, but also in the legislative technical problems. The article holds that it is not only unnecessary but also unnecessary for us to set up this system that has major problems in the legal foundation and constitutionality.