Tax Administrative Punishment System

Tax administrative penalty is tax authorities the administrative law enforcement often content, to the tax illegal retribution, plays an important means to maintain the important role of the tax law dignity, therefore, tax administrative punishment is indispensable. Our tax administrative punishment system in tax administrative legal construction of achieved certain achievement, inevitably, there exist some problems, such as tax legislation, the conflict between the tax administrative punishments hearing system, tax administrative reconsideration system, and the tax administrative lawsuit system had assorted insufficiency. At present the law of policy, proper understanding and implementing tax administrative punishment is tested in tax authorities to govern by law, no matter from the important standards will be strong of tax authority management, or from protect taxpayers legal rights perspective, consummates our country tax administrative punishment system has become a top priority. 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 first chapter mainly introduces the basic concept of tax administrative punishments, composition, principle and relevant theory, The second chapter presents tax administrative punishment in the development of our country, the present situation and existing problems;The third chapter presents of American and Taiwan experience to perfect China's tax administrative punishment significance;The fourth chapter from legislation, improve enforcement procedures as well as perfect relief system aspects related Suggestions.