Discussion Of The Consummation Of The Evidentiary Hearing Procedure For Administrative Punishments Of Taxes In China

Hearing is the core system of the modern evidentiary procedure law, which is an important method for people to participate in administrative procedures. This paper analyzes the current situation of the hearing procedure for administrative punishments of taxes in China and puts forth some measures and ideas on how to consummate our country's hearing procedure for administrative punishments of taxes by applying foreign experience and through the comparison and study of the countries that have better developed hearing systems as well as by the means of combining theoretical argumentation and analysis of actual cases.This paper consists of three chapters and has approximately 49,000 Chinese characters.The lsl Chapter: General Overview of the Hearing Procedure. The word "hearing" is used ambiguously in our country. Therefor, the author has firstly defined the meaning of the word "hearing" and then differentiated all kinds of classifications in foreign hearing, compared the theoretical basis of the hearing systems, analyzed the legislation background of the hearing system for administrative punishments in China, described the features of our country's hearing system for administrative punishments and lastly summarized the significance and functions of the hearing procedure for administrative punishments in China.The 2nd Chapter: Current situation of the Hearing Procedure for Administrative Punishments of Taxes in China. The situation of the hearing procedure foradministrative punishments of taxes over the last few years in China do not allow for much optimism. The problems in the current system include: stressing the administrative efficiency and material law and neglecting the value and functions of hearings. The hearing systems are not specific and are not very operable while the effect of written notes for the hearing is uncertain which makes it easy to allow the taxes organizations to pay no attention to hearing procedure and even to make the hearing become a mere formality.The 3rd Chapter: Measures and Ideas over the Consummation of the Hearing Procedure for Administrative Punishments of Taxes in China. Aiming at the existing problems, the author puts forth the following measures and ideas: To fully understand the legal value and functions of hearing, to correctly define and divide the scope of hearing and to specify the subjects of the investigations, uphold the preliminary decisions for investigative and administrative punishments that shall consist of all contents like the basis and reasons for the decisions to be made. The author also advocates establishing a guarantee system of the overseer 's independence, putting the hearing overseer into an unrestrained position, assuring the implementation quality of hearing procedure and at the same time endowing the overseer with the authority to make the preliminary comments and proposals. Other ideas of the writer supports include: knowing the distribution of responsibilities for citing evidence for hearings, setting up the distribution system to combine both administrative investigation organizations and litigants to take the responsibilities for citing evidence with the stress on the former, to establish the principles of exclusiveness of case files, taking written notes as the only basis for the administrative decisions so as to guarantee the rights of the litigants to state their view points and refute the witnesses that are not favorable to their case and to realize justness in the hearing procedure as well as guarantee that administrative organizations can make arbitrations independently.