我国税务行政处罚听证程序之完善

1996年国家税务总局制定的《税务行政处罚听证程序实施办法（试行）》是我国行政程序立法的重大进步,标志着我国税务行政的民主化、科学化和法制化建设发展到了新的阶段。但是,随着经济的快速发展,目前的税务行政听证程序已经难以发挥保障行政处罚公正合理的功能。因此,必须从加大普法宣传力度,正确看待听证制度的社会价值,不断提高行政执法人员的执法水平,引入重大税务行政处罚概念,扩大税务行政处罚听证范围,明确税务行政处罚听证对象,进一步扩大听证申请人的具体范围,完善告知程序和审查制度,保障当事人的合法权益等诸多方面,完善我国税务行政处罚听证程序。

Explore How to Improve Our Tax Administrative Penalty Hearing Process

State Administration of Taxation 1996,the ＂tax administrative penalty hearing process（for Trial Implementation）＂ is China＇s major legislative progress in administrative procedures;marks the democratization of China＇s tax administration,scientific and legal system construction and development to a new stage.But with the rapid economic development,tax administrative hearing procedures have been difficult to make sue administrative punishment′s fair and reasonable.Therefore,we must increase the Franco-Prussian propaganda,a correct view of the social value of the hearing system;constantly improve the level of administrative enforcement of law enforcement officers.Introduced the concept of significant tax administrative punishment,administrative penalty hearing to expand the scope of the tax,the tax administrative penalty hearing clearly object to further expand the scope of the hearing the applicant＇s specific,complete this process and review system,to protect the legitimate rights and interests of improving China＇s tax penalty hearing,the hearing program.