| 税法行政责任的归责原则 |
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| 引用本文： | 贺燕. 税法行政责任的归责原则[J]. 山西省政法管理干部学院学报, 2011, 24(4): 35-37 |
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| 作者姓名： | 贺燕 |
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| 作者单位： | 中国政法大学民商经济法学院,北京,100088 |
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| 摘 要： | 鉴于税法上对归责原则规定的缺失,文章从税收法律关系的特定性出发建议建立税法上的归责原则,即过错责任原则,并认为过错责任原则是保护纳税人合法权利,保障税务机关公正、迅速处理税收违法行为,体现法律教育与引导功能的合理原则。
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| 关 键 词： | 税法行政责任 归责原则 过错责任 |
The Attribution Principle of Tax Administrative Responsibilities |
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| HE Yan. The Attribution Principle of Tax Administrative Responsibilities[J]. Journal of Shanxi Politics and Law Institute for Administrators, 2011, 24(4): 35-37 |
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| Authors: | HE Yan |
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| Affiliation: | HE Yan(Civil,Commercial and Economic Law School of China University of Political Science and Law,Beijing 100088,China) |
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| Abstract: | Because of the lack of stimulation for attribution principle in tax laws,this article suggests to settle attribution principle,also called fault liability principle,of tax laws according to specific nature of tax legal relations,and points out that fault liability principle is a reasonable principle to protect the legitimate rights of the taxpayers and tax authorities to handle tax violations justly and expeditiously,and reflect the function of legal education and guidance. |
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| Keywords: | tax administrative responsibilities attribution principle fault liability |
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