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Research On The Law Of Taxation Administration

Posted on:2018-02-22Degree:MasterType:Thesis
Country:ChinaCandidate:Z H YeFull Text:PDF
GTID:2346330542970026Subject:Law
Abstract/Summary:PDF Full Text Request
As a new administrative means,administrative promises can be used to improve administrative efficiency and build an honest government.And tax administrative promise like known as tax breaks,was identified as a panacea,to promote the development of economy in the related administrative activities play a vital role,but the tax administrative promise in administrative activities,market economy have a few drawbacks.Based on the 2016 Sichuan Xin Guang silicon industry science and technology limited liability company tax administrative prosecution Leshan high-tech industry development zone management committee promised a case as an example,combined with the judgment of the case and the related academic papers in the point of view,to the consequences of illegal tax administrative promise and relief proposed own view.This article is composed of four parts.The first part introduces the basic facts and the focal point of three disputes,the case about whether this case involved matters shall be deemed to be tax administrative promise,decide how to tax administrative promise whether legal and illegal tax administrative promise should be relief three disputes and discussing the focus;The second part is the judgment of tax administrative promise.First determine the concept of administrative promise,administrative promise is refers to the administrative subject to perform their duties,to a particular or specific to the other party,not promise in some specific tax situation,or the other party(complete)after a particular behavior,by himself or his own functions,give the other party in the reward or other benefits(such as convenience,subsidies)of unilateral;Secondly,the tax administration promises to be unilateral,inimitable,discretionary and non-mandatory.By comparing the related concepts of tax administration promises,the case is determined by the tax administrative promise.The third part is the legality of the tax administration promise.Mainly combines the preferential tax policy from the main body,content,purpose and process four aspects to introduce,about tax administrative promise in making process should pay attention to the specific circumstances,subject must set requirements for eligibility main body,content,legal enactment conditions,aim to conform to the requirements of its administrative functions and powers,procedures to strictly comply with the legal principles,etc.;The fourth part,it is illegal tax administrative promise of reliance interest protection,in violation of tax administrative promise to discuss under the premise of reliance interest protection,it is concluded that for illegal tax relief of administrative promise can only apply the conclusion of property protection.
Keywords/Search Tags:Administrative promise, Tax administration promise, Protection of the benefit of trust, Tax incentives
PDF Full Text Request
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