Font Size: a A A

Research On The Structure Of Hearing Procedure Of Tax Administrative Punishment

Posted on:2011-01-20Degree:MasterType:Thesis
Country:ChinaCandidate:M W GaoFull Text:PDF
GTID:2166360308477699Subject:Economic Law
Abstract/Summary:PDF Full Text Request
The hearing procedure has already become a central system of administrative procedure laws in many countries at present. Administrative Penalty Law and Tax Administrative Penalty Hearing Procedure Enforcement Measures induced hearing system of tax administrative penalty to our country in1996,which has already become a kind of indispensable ways to restrict the executive power and protect taxpayers's rights . It is a valid measure to direct the administration power and to prevent its corrupt .The hearing activity has already begun to enter into the broad masses of the people's life progressively. Therefore , studying hearing system of tax administrative penalty is valueable. From the view of structure theory, the text analyzed the structure principle of the hearing procedure of tax administrative punishment, structure model of of the hearing procedure of tax administrative punishment,and structure elements of the hearing procedure of tax administrative punishment. Then research on specific content of the hearing procedure of tax administrative punishment,and it includes main part of a hearing,main part's rights and duties, the course of hearing proceedings.In view of structure disfigurement of China's hearing procedure of tax administrative punishment,we should take measures to perfect it. The whole thesis includes three parts. Part one, the paper analyzed the fundamental theory of hearing, including concept,characteristics,principles,code and elements.Part two, the paper analyzed each part's rights and duties,and each phases.Part three is conceive and suggestions that aim at the disfigurement of hearing procedure of tax adminstrative punishment. Structure disfigurement of China's hearing procedure of tax administrative punishment main contains being appling case scope,the host's independence of hearing system,rights and duties's disposition of main part of a hearing and records of a hearing.In order to solve these problems,we should take measures from the following aspects.In the firsr place,we should extend the appling scope of hearing system of tax administrative punishment.In the second place,building up independent and normative host system is very important.In the end, we should promote valid influence of hearing system conclusion and establish the principle of files exclusivity of tax administrative punishment hearing procedure.
Keywords/Search Tags:the hearing system of tax administrative punishment, hearing procedure, structure of a hearing, main part of a hearing, records of a hearing
PDF Full Text Request
Related items