摘要
法律规定的税务行政处罚证据制度过于原则、抽象,致使税务行政处罚实践中的随意性很大。需要从证据理论上进一步探讨有关问题,同时也需要立法的跟进,进一步完善我国的税务行政证据法律制度,以更好地规范税务机关的税务行政处罚行为,保护纳税人、扣缴义务人的合法权益。
The evidence system of tax administrative penalty in law is so principled and abstract that tax administrative penalty is too arbitrary in practice. It needs to be further explored from the perspective of evidence theory.Meanwhile,the legislation should be introduced in order to improve the legal system of tax administrative evidence in China. It is still important to better regulate tax administrative penalty of tax authorities so as to protect the legitimate rights and interests of taxpayers and withholding agents.
出处
《税务与经济》
CSSCI
北大核心
2016年第4期83-87,共5页
Taxation and Economy
关键词
税务行政处罚
证据
证明责任
证明标准
审查认定
tax administrative penalty
evidence
burden of proof
standard of proof
inspection and determination
