Study On Some Practical Issues Of Taxation Administrative Punishment

Taxation administrative punishment is the important means that the tax authority implements the taxation administrative management and the regular content that tax authority enforces the administrative law. With the real example analysing method, according to law of administrative punishment , law of tax collection & management , criminal law , method of the invoice management, involving in the relevant tax laws and regulations, etc. This article combines the general principle of administrative punishment with concrete practice of the taxation authority, probes and reflects some theoretical questions, such as the element of composition of taxation administrative punishment, the subject of taxation administrative punishment, etc. and studies some practical issues about the procedure and application of taxation administrative punishment and puts forward a great deal of helpful suggestions and measures of solving problems.The whole article is divided into five parts as following:Part one : Preface . the author has announced the important position of taxation administrative punishment in enforcing the administrative law at first, then, indicates briefly the status of the study of academia at present and expounds the important practical meaning of studing taxation administrative punishment. Finally, the author points out some innovative views, for example, theory of four elements of taxation administrative punishment, theory of twice notices when changes decision of punishment, theory of illegal form of the same taxation violations, etc.Part two: General theory of taxation administrative punishment. It is the theoretical foundation of this article. At first, the author has researched the concept of taxation administrative punishment and puts forward the more scientific and accurate one. Basing on it and combining the taxation practice, the article have analysed the characteristic of taxation administrative punishment and carried on detailed research of subject of the taxation administrative punishment. According to the subject of taxation administrative punishment, the author finds that the subordinate unit of the tax authority does not have the position of subject of taxation administrative punishment. That the subordinate unit enforces the law of taxation administrative punishment can only take advantage of name of tax authority. In addition, the author has studied the range of punishment of the taxation inspection bureau and carried on practical analysis. The author points the subject of taxation administrative punishment of the taxation inspection bureau is limited , on this basis, the author discusses subject status of taxation administrative punishment of county tax inspection bureau.Then, the article has carried on the research of the element of composition of taxation administrative punishment, the article has broken through the frame that taxation administrative punishment shoud be composed by subject , object and application of taxation administrative punishment, namely, theory of the three elements. The author has proposed innovative theory of four elements ,that is to say, taxation administrative punishment shoud be composed by the subject, the object, types of taxation administrative punishment and taxation violations, which is an important marrow of this article.Finally, the author has distinguished taxation administrative punishment and several other kinds of common concrete administration's behaviors, such as penalty tax, compulsory enfocement measure and preservative of taxation, which makes the concept of taxation administrative punishment more clear.Part three: Study on Some practical issues of application of taxation administrative punishment. This part studies two issues: One issue is the link between taxation administrative punishment and criminal penalty. Though the nature of taxation administrative punishment and criminal penalty is different, they are linked to each other. This section makes relevant discussions on legislation, application and the types of...