On Subjective Intention In Tax Administrative Punishment

As an important part of the strategy of law-based governance,tax administration according to law is a concentrated reflection of legal construction in the field of taxation.Correctly recognizing the subjective elements of taxpayer's tax violations in tax law enforcement,considering subjective elements as an important discretion in tax administrative punishment and identification of tax violations,and reasonably distributing subjective aspects of tax violations in tax administrative litigation Responsibility is of great significance to improve the efficiency of tax administration,protect the legitimate rights and interests of counterparts in tax administration,and promote the harmonious development of the relationship between the two parties.This article discusses the subjective elements of the administrative counterpart in tax administrative penalties in five parts: the first part takes the Shenzhen Tiancheng Company case as an example to elicit subjective intentions in tax administrative penalties;the second part is a summary of China's current tax administrative penalties,Including the current status of tax administrative penalties,some cases of losing the case because the tax authorities did not consider subjective factors,the reason analysis of tax administrative penalties that did not consider subjective factors;the third part contrasts and analyzes the consideration of subjective elements in general administrative penalties;the fourth part is comparative analysis The provisions of the criminal law on the crime of tax evasion and the provisions of the tax collection and management law on tax evasion;the fifth part forms the conclusion that the tax authorities should comprehensively consider the subjective factors of taxpayers when conducting tax administrative penalties and reasonably allocate burden of proof in the tax administrative litigation and give specific reform proposals for the development of subsequent tax administrative penalties.