Xining local tax code forty tax law enforcement discretion

in order to further standardize the administrative law enforcement of taxation administrative punishment, ensure the validity and rationality of the Local Taxation Bureau of Xining city was determined from the source to prevent the abuse of tax administrative punishment discretion, relevant laws and regulations in the analysis and carding, on the day before formulated the "tax administrative penalty discretion refer to the implementation of the standards system and implementation" from the system, reduce the discretion of administrative penalty elasticity.

"implementation detailed and clear the specific tax violations of the facts, nature, circumstances, consequences and other content, regulate the behavior of people is given the tax administrative penalty standard, the implementation of taxation administrative punishment procedures, and made 40 kinds of tax violations punishment standards, to ensure that the tax administrative penalty in in the law enforcement work in accordance with the standard laws are followed, violations of law principles of exercise.

"measures" introduced, will further standardize the tax administrative penalty discretion, can effectively reduce the tax administrative penalty at will, in order to effectively curb the "human" and "bargain" "some punishment" situation, to protect the legitimate rights and interests of the taxpayers, the tax department to promote administration according to law, purification the tax law enforcement environment will play a positive role.


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