摘要
从纳税担保程序控制的缘由入手,指出纳税人主动申请纳税担保的规定暂付阙如、协商权流于形式和实现的程序单一等现实困惑。以行政程序的立法为契机,提出通过规范纳税担保的操作流程,允许纳税人主动提出担保请求,建立确保相对人参与协商的机制及担保实现的区别对待等进行制度创新。
Considering the reasons of procedural control, the author points out some actual confusions： lack of provision of taxpayers to take the initiative to apply for a tax payment guarantee, restriction to the form of negotiation rights and the singularity of guarantee punishment. In order to innovate the sys- tem, using the chance of the legislation of administrative procedures, the author brings up some ideas. regulating the operational processes of tax payment guaranty, allowing the taxpayers to take the initia- tive to guarantee request, building up the mechanism of consultation with taxpayers and treating guarantee punishment differently.
出处
《石河子大学学报（哲学社会科学版）》
2010年第5期49-53,共5页
Journal of Shihezi University(Philosophy and Social Sciences)
基金
福建省教育厅资助项目(JA07031)
关键词
行政程序
纳税担保
援用
administrative procedure
tax payment guarantee
application
