Tax Administrative Punishment Decision Procedure

The executive punishment of taxation is one of the activities which are frequently used, seriously punished, and more likely to violate legitimate rights and interests of tax administrative during the process of tax enforcement. It is improved that the legitimacy and rationality of executive punishment of taxation will be difficultly guaranteed unless it has strict procedure regulations. According to this, the paper made a research on many problems related to the determined procedure of tax administrative penalty. It elaborated many basic theories, compared the Chinese with the foreign regulations of tax administrative penalty. On the base, it analysed the model and problems of our present determined procedure of executive punishment of taxation. Subsequently, it put forward a series of countermeasures to improve it. There are three parts of this paper.First, a brief account of determined procedure of executive punishment of taxation. It elaborated five basic principles of determined procedure such as legitimation, justice, publicity, efficiency and relief. At the same time, it summarized general regulations and clarified basic theories of the procedure.Second, a comparision between Chinese and foreign determined procedure of executive punishment of taxation which consisted of simple, general and hearing procedure.Third, an elaboration of models , problems and countermeasures of determined procedure of executive punishment of taxation in our country. According to the practice, it made a deep analysis on the problems during the process of legislating, programming and executing. Subsequently, it made new ideas of improving and standardizing our resolution of executive punishment of taxation.