| 税务行政处罚存在的问题及对策 |
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| 引用本文： | 王栋.税务行政处罚存在的问题及对策[J].济宁师范专科学校学报,2006,27(4):11-12. |
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| 作者姓名： | 王栋 |
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| 作者单位： | 济宁市国家税务局 山东济宁272100 |
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| 摘 要： | 税务行政处罚是一项重要的税务行政行为。税务行政处罚在处罚权的设定、处罚主体资格、适用法律依据等方面存在突出问题。应从完善制度设计、明确处罚主体资格等方面采取措施,加强对税务行政处罚的管理。
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| 关 键 词： | 税务行政处罚 问题 对策 |
| 文章编号： | 1004-1877（2006）04-0001-02 |
| 收稿时间： | 2006-04-21 |
| 修稿时间： | 2006年4月21日 |
Questions and countermeasuresin the tax administrative penalty |
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| WANG Dong.Questions and countermeasuresin the tax administrative penalty[J].Journal of Jining Teachers College,2006,27(4):11-12. |
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| Authors: | WANG Dong |
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| Institution: | Jining State Taxation Administration,Jining 272000, China |
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| Abstract: | Tax administrative penalty is an important administrative behavior of tax.There are some serious problem in the punishment settlement of tax penalty,the qualification of punishment subject,the suitable legislative authority.We should take measures from respect of improving system design,defining the qualification of punishment subject etc.to strengthen the control over tax administrative penalty. |
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| Keywords: | Tax administrative penalty Question Countermeasure |
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