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近年来,随着依法治税工作的推进,税收执法环境得到明显改善,但实际工作中,仍会碰到一些现行法律条款不明确或相互间存在不协调或不一致的问题,给基层税务机关税收执法工作带来一定困惑。稽查局的处罚权限问题县级税务局所属稽查局的处罚权限没有统一规定,实践中容易引起诉讼。有的认为,根据《中华人民共和国税收征收管理法》(以下简称《税收征管法》)第七十四条规定,县级税务局所属稽查局的处罚权限应等同县级税务局所属的税务所或税务分局,只能拥有2 000元以下的罚款权;而有的认为,依
In recent years, with the progress of the tax administration in accordance with the law, the environment for tax law enforcement has been significantly improved. However, in actual work, some current legal provisions are still not clear or there is a problem of inconsistency or inconsistency with each other. Taxation at the grassroots tax authorities Law enforcement will bring some confusion. Inspection Bureau of the authority of the punishment Bureau of the Inland Revenue Department audit bureau’s punishment authority is not uniform, in practice easily lead to litigation. Some people think that according to the “People’s Republic of China Tax Collection and Administration Law” (hereinafter referred to as “the Tax Administration Law”) Article 74 provides that the county-level tax bureau audit bureau’s punishment authority should be equivalent to the county tax office belongs to the tax office Or tax branch can only have a fine of less than 2,000 yuan; while others believe that according to