The Problems And Countermeasures Of Tax Administrative Punishment In Harbin

Tax administrative penalty is an important part of the tax administration lawenforcement, tax authorities is to promote administration according to law, tax law, aswell as an important means to strengthen tax collection and management and content.However, due to the defects of the procedure of administrative punishment andsupervision, tax administrative penalty is not strictly according to abuse problemsprocedure of law, discretion exists in the implementation, this not only with our currentlegislation purpose and runs counter to the direction of taxation by law, but also makethe tax administrative litigation cases have increased tax administrative penalty,damages the legitimate rights and interests of the relative. In order to solve this problem,try this article from the concept of administrative penalty procedure of taxadministrative penalty in our country, the structure, principle, historical background,content, and combining the current situation of Harbin city tax administrative penaltyenforcement, respectively from the aspects of legislation, supervision and lawenforcement, analysis of Harbin City tax administrative penalty is the cause of theproblem, to find out the Countermeasures in Harbin city tax administrative penaltyshould be taken from: strengthen legislation, strengthen coordination, strengthensupervision, enlarging the propaganda.