A Discussion On The Tax Administrative Penalties

As a way of administrative penalty, the tax administrative penalty is an important means thatthe tax authorities punish the illegal act, is a weighty safeguard to maintain the dignity of taxlaw. And it is a constant content that the tax authorities enforce the law. The existence of thetax administrative penalty is necessary and indispensable. Under the policy that "administer acountry according to law", whether comprehend and implement the tax administrative penaltyis an important standard that check up whether the tax authorities is right about"administration by law" and "administration of tax by law". From the worth orientation thatthe modern administrative supervision to the lawful rights and interests, we know that wemust perfect our country's institutions of the tax administrative penalty. This thesis discussesthe connotation and practice of the tax administrative penalty. Based on the analysis to theconception, principle and constitution of the tax administrative penalty, the thesis analyzes theproblem in the practice of the tax administrative penalty. And some pointed comment aboutperfecting our country's institutions of the tax administrative penalty is put forward.The thesis has two part. At first, the thesis analysis the conception of the taxadministrative penalty. Based on the relation between individuality and commonness, thethesis discusses the application of the important principle which "can't punish twice to onemistake". And from the theory of actual practice, it summarizes five basic element of the taxauthorities punish. The second part of the thesis emphasizes particularly on the analyses to thepractice status of the tax administrative penalty. From our country's development of the taxadministrative penalty, the thesis discusses the setting of the penalty's category, the problemin the penalty's hearing of evidence and the system of administrative review. Then, the thesisput forward some assumption to the system of administrative penalty. It hopes that the advicecan provide theory reference to the perfection of the system of the tax administrative penalty.And it can supervise the practice of the tax administrative penalty.