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税务行政处罚纠纷

时间: 09-10  

【概念和特点】

SHUIWUXINGZHENGCHUFASHIZHIGONGMINFARENHUOQITAZUZHIYOUWEIFANSHUISHOUZHENGSHOUGUANLIZHIXUDEWEIFAXINGWEI,SHANGWEIGOUCHENGFANZUI,YIFAYINGDANGCHENGDANXINGZHENGFALVZERENDE,YOUSHUIWUXINGZHENGCHUFAZHUTIYIFAJIYUFALVZHICAIDEJUTIXINGZHENGXINGWEI。TEDIAN:

(1)SHISHIZHUTISHISHUIWUJIGUAN(WEIYIXING)

(2)XIANGDUIRENZHUYAOSHINASHUIREN、KOUJIAOYIWUREN

(3)QIANTISHIWEIFANSHUISHOUGUANLIZHIXUJIZHUYAOWEIFANLEZHENGGUANFA,SHISHIXIZEDENG

快三平台下载地址(4)SHOUDUANZHUYAOSHIFAKUAN、ZELINGXIANQIGAIZHENG

【基本原则】

1.CHUFAFADINGYUANZE

(1)CHUFASHEDINGFADING

快三平台下载地址(2)SHOUCHUFAXINGWEIFADING(CHUFAYIJUFADING)

(3)CHUFAZHUTIFADING

(4)GELEINEIRONGFADING

(5)CHUFACHENGXUFADING

2.CHUFAGONGZHENG、GONGKAIYUANZE

快三平台下载地址GONGZHENGYUANZE: JIBIXUGONGZHENGDISHIYONGFALV,MEIYOUPIANSIPINGDENGDIDUIDAIGEFANGDANGSHIREN,ZHENGQUEXINGSHIZIYOUCAILIANGQUAN

GONGKAIYUANZE: YIJUGONGKAI;CHUFACHENGXUGONGKAI;JUEDINGGONGKAI

3.GUOFAXIANGDANGYUANZE

JIWEIFAXINGWEIYUCHUFAXIANGSHIYINGYUANZE,SHIZHISHISHIXINGZHENGCHUFABIXUYUSHOUCHUFARENDEWEIFAXINGWEISHISHI、XINGZHI、QINGJIEYIJISHEHUIWEIHAICHENGDUXINGDUICHENG。ZHEISHIXINGZHENGHELIXINGYUANZEZAIXINGZHENGCHUFAZHONGDEJUTITIXIAN。BAOKUO: CONGZHONGCHUFA、CONGQINGHUOJIANQINGCHUFA、MIANCHUCHUFA、YISHIBUERFAHELIWAIQINGXINGDENG。

QINGJIEJIAOQINGDEYINGDANGYIFACONGQINGHUOZHEJIANQINGXINGZHENGCHUFA:

快三平台下载地址(1)SHOUTARENXIEPOYOUWEIFAXINGWEI;

(2) PEIHEXINGZHENGJIGUANCHACHUWEIFAXINGWEIYOULIGONGBIAOXIANDE;

快三平台下载地址(3) QITAYIFACONGQINGHUOZHEJIANQINGXINGZHENGCHUFADE;

(4) YIMANSHISIZHOUSUIBUMANSHIBAZHOUSUIDERENYOUWEIFAXINGWEIDE;

(5) 其他不予处罚的情形 : (1)不满十四周岁的人有违法行为的,不予行政处罚,责令监护人加以管教;(2)精神病人在不能辨认或者不能控制自己行为时有违法行为的;(3)违法行为轻微并及时纠正,没有造成危害后果的;(4)税务违法行为在5年内未被发现的。4.处罚与教育相结合原则5.监督制约原则



【种类和设定】

1.SHUIWUXINGZHENGCHUFADEZHONGLEI

FAKUAN

MEISHOUWEIFASUODEHEMEISHOUFEIFACAIWU

ZANSHITINGZHIBANLICHUKOUTUISHUI

2.SHUIWUXINGZHENGCHUFADESHEDING

《ZHONGHUARENMINGONGHEGUOSHUISHOUZHENGSHOUGUANLIFA》

《ZHONGHUARENMINGONGHEGUOSHUISHOUZHENGSHOUGUANLIFASHISHIXIZE》

《ZHONGHUARENMINHEGUOFAPIAOGUANLIBANFA》JIQISHISHIXIZE

《SHUIWUDENGJIGUANLIBANFA》

GUOJIASHUIWUZONGJUZUOWEIGUOWUYUANDEZHISHUJIGOU,KEYITONGGUOZHIDINGGUIZHANGDEXINGSHISHEDINGJINGGAOHEFAKUANDEXINGZHENGCHUFA。

SHUIWUXINGZHENGZHANGDUIFEIJINGYINGHUODONGZHONGDEWEIFAXINGWEISHEDINGFAKUANBUDECHAOGUO1000YUAN;

快三平台下载地址DUIJINGYINGHUODONGZHONGDEWEIFAXINGWEI,YOUWEIFASUODEDE,SHEDINGFAKUANBUDECHAOGUOWEIFASUODEDESANBEI,TONGSHIZUIGAOBUDECHAOGUO3WANYUAN;MEIYOUWEIFASUODEDE,SHEDINGFAKUANBUDECHAOGUO1WANYUAN;CHAOGUOXIANEDE,YINGDANGBAOGUOWUYUANPIZHUN。

【实施】

(YI)SHUIWUXINGZHENGCHUFADEZHUTIHECHUFAXIANGDUIREN1.SHUIWUXINGZHENGCHUFADEZHUTI

(1)CONGSHUIWUXINGZHENGCHUFADEDIYUGUANXIALAIKAN,ZHIYOUDANGSHIRENWEIFAXINGWEIFASHENGDIDESHUIWUJIGUANCAIYOUQUANDUIDANGSHIRENSHISHICHUFA。

快三平台下载地址(2)CONGSHUIWUXINGZHENGCHUFADEJIBIEGUANXIALAIKAN,BIXUSHIXIANYISHANGDESHUIWUJIGUAN(FALVTEBIESHOUQUANDESHUIWUSUOCHUWAI)。

(3)SHISHUIWUXINGZHENGCHUFAZHUTIDEZHINENGYAOQIULAIKAN,BIXUYOUSHUIWUXINGZHENGCHUFAQUAN。

WOGUOSHUIWUJIGUANDEZUZHIGOUCHENGBAOKUOGUOJIASHUIWUZONGJU,SHENG、ZIZHIQU、ZHIXIASHIGUOJIASHUIWUJU、DIFANGSHUIWUJU,DI(SHI、ZHOU、MENG)GUOJIASHUIWUJU、DIFANGSHUIWUJU,XIAN(SHI、QI)GUOJIASHUIWUJU、DIFANGSHUIWUJUSIJI。

GEJISHUIWUJIGUANDENEISHEJIGOU、PAICHUJIGOUBUJUYOUCHUFAZHUTIZIGE,BUNENGYIZIJIDEMINGYISHISHIXINGZHENGCHUFA,DANSHIGENJUXINSHUISHOUZHENGSHOUGUANLIFA,SHISHIFAKUANEZAI2000YUANYIXIADEFAKUANKEYIYOUSHUIWUSUOJUEDING。

SHUISHOUZHENGGUANFADISHISITIAOSUOCHENGANZHAOGUOWUYUANGUIDINGSHELIDEBINGXIANGSHEHUIGONGGAODESHUIWUJIGOU,SHIZHISHENGYIXIASHUIWUJUDEJICHAJU。JICHAJUZHUANSITOUSHUI、TAOBIZHUIJIAOQIANSHUI、PIANSHUI、KANGSHUIANJIANDECHACHU。2.SHUIWUXINGZHENGCHUFAXIANGDUIRENJIQIQUANLI

NASHUIREN、KOUJIAOYIWUREN、NASHUIDANBAORENHEQITAFUYOUSHUISHOUZHENGGUANSHANGYIWUDEDANWEIHEGEREN  

(1)ZHIQINGQUAN

(2)CHENSHUQUANHESHENBIANQUAN

(3)SHENQINGTINGZHENGQUAN

快三平台下载地址(4)JUJUEBUZHENGDANGDEJIANCHAHECHUFAQUAN

(5)QITAFADINGQUANLI

(ER)SHUIWUXINGZHENGCHUFADEGUANXIA

1.DIYUGUANXIAHEJIBIEGUANXIA

快三平台下载地址SHUIWUXINGZHENGCHUFADEDIYUGUANXIATONGCHANGSHIYOUSHUISHOUZHENGGUANGUANXIDEZHUGUANSHUIWUJIGUANGUANXIA。

快三平台下载地址2.GONGTONGGUANXIAYUZHIDINGGUANXIA

DUIGONGTONGGUANXIADECHULIYIBANYOUXIANGGUANDEXINGZHENGJIGUANXIESHANGHUOANGUANLIJIEJUE,HUOAN“SHEIXIANCHACHUSHEICHUFA”DEYUANZECHULI。GONGTONGDESHANGJIJIGUANZHIDING

3.YISONGGUANXIA

快三平台下载地址(SAN)SHUIWUXINGZHENGCHUFAZHONGDEJIGESHIYONGWENTI

1.BIMIANZHONGFUCHUFAGUIZE

2.JIANQINGCHUFAHEMIANYUCHUFAGUIZE

3.CHUFASHIXIAOGUIZE

(SI)SHUIWUXINGZHENGCHUFADEJIBENCHENGXU

快三平台下载地址XINGZHENGCHUFACHENGXUSHIZHIXINGZHENGCHUFAZHUTIZAIZUOCHUXINGZHENGCHUFAJUEDINGGUOCHENGZHONGSUOYAOZUNXUNDEBUZHOU、SHUNXU、FANGSHIHESHIXIANDENGGUIZE。

1.JIANYICHENGXU

快三平台下载地址(1) HANYI: SHUIWUXINGZHENGZHUTIDUIFUHEFADINGTIAOJIANDECHUFASHIXIANG,DANGCHANGZUOCHUFAJUEDINGDECHENGXU。    

(2)TIAOJIAN(BIXU)

aWEIFASHISHIQUEZAO

bYOUFADINGYIJU  

快三平台下载地址cDUIGONGMIN(BAOKUOGETIGONGSHANGHU)CHU50YUANYIXIA,DUIFARENHUOZHEZUZHICHUYI1000YUANYIXIAFAKUANHUOJINGGAO。

(3)JIANYICHENGXUNEIRONG:

DIYI,BIAOMINGSHENFEN。34TIAO(CHUFA)

快三平台下载地址DIER,GAOZHIWEIFASHISHI,SHUOMINGCHUFALIYOUHEYIJUBINGGAOZHIDANGSHIRENYOUCHENSHUSHENBIANQUANLI(31TIAO)

DISAN, TINGQUDANGSHIRENCHENSHUHESHENBIAN。

KOUTOUZUOBILUJINGDANGSHIRENSHENHEWUWUQIANZI;BUCHENSHUSHENBIANZUOBILUQIANZI。

快三平台下载地址DISI,ZHIZUOXINGZHENGCHUFAJUEDINGSHU(YUDINGGESHI,BIANYOUHAOMA)

DIWU,DANGCHANGSONGDADANGSHIREN

DILIU,BEIAN。ZHUYI:

(1)SHENBIANBUJIAZHONGCHUFA

快三平台下载地址(2)BUFUCHUFAJUEDINGSHUKEYISHENQINGFUYIHUOTIQISUSONG

(3)CHUFAJUEDINGKEYISHUIWUJUMINGYI(GAIZHANG)YEKESHUIWUSUOMINGYIZUOCHU,DANBIXUGAIZHANG

2. YIBANCHENGXU

快三平台下载地址ZHICHUFALVFAGUITEBIEGUIDINGKEYISHIYONGJIANYICHENGXUYIWAIDEXINGZHENGCHUFAYINGDANGSHIYONGDECHENGXU。

FUHESHIYONGJIANYICHENGXUDE,SHUIWUJIGUANYEKESHIYONGYIBANCHENGXU。

SHUIWUXINGZHENGCHUFAYIBANCHENGXUTONGCHANGBAOKUOYIXIAHUANJIE:

DIYI: LIAN;

DIER: DIAOCHA

(1)BIXUQUANMIAN、KEGUANGONGZHENG

快三平台下载地址(2)ZHISHIRENYUANBUDESHAOYULIANGREN,SHIYUDANGSHIRENMEIYOULIHAIGUANXI

快三平台下载地址(3)YINGDANGXIANGDANGSHIRENHUOYOUGUANRENYUANCHUSHIZHENGJIAN

(4)YINGDANGZHIZUOBILU

(5)SHOUDUANKEYISHIXUNWENDANGSHIRENHEZHENGREN,XIANCHANGKANYANJINXINGJIANDINGDENG

快三平台下载地址(6)JINGXINGZHENGJIGUANFUZERENPIZHUN,KEYIXIANXINGDENGJIBAOCUNZHENGJU

快三平台下载地址DISAN,GAOZHI(NEIRONG)。DIAOCHAZHONGJIEYIHOU,BIXUJISHIYICHUFAZHUTIDEMINGYIFACHUSHUIWUXINGZHENGCHUFAGAOZHISHU。

DISI,DANGSHIRENCHENSHUSHENBIANHESHUIWUJIGUANFUHE

快三平台下载地址DIWU,SHENLI;DIAOCHARENYUANBUDECANYUANJIANDESHENLI

DILIU,ZUOCHUJUEDING。

快三平台下载地址a.QUEYOUYINGSHOUXINGZHENGCHUFADEWEIFAXINGWEIDE,GENJUQINGJIEQINGZHONGJIJUTIQINGKUANG,ZUOCHUXINGZHENGCHUFAJUEDING;  

b.WEIFAXINGWEIQINGWEI,YIFAKEYIBUYUXINGZHENGCHUFADE,BUYUXINGZHENGCHUFA;

c.WEIFASHISHIBUNENGCHENGLIDE,BUDEJIYUXINGZHENGCHUFA;

快三平台下载地址d.WEIFAXINGWEISHEXIANFANZUIDE,YISONGSIFAJIGUAN。

快三平台下载地址ZHUYI: (SHEIZUOJUEDING)SHUIWUJIGUANFUZEREN;DUIQINGJIEFUZAHUOZHEZHONGDAWEIFAXINGWEIJIYUJIAOZHONGXINGZHENGCHUFADE,YOUSHUIWUJIGUANFUZERENJITITAOLUNJUEDING。(38TIAO)QINGJIEFUZAHUOZHEZHONGDAWEIFAXINGWEIPANDUANBIAOZHUN:

1.SHEANJINE

2.ANJIANXINGZHI

3.ZHENGYICHENGDU

4.SHEHUIYINGXIANGMIANSHUIWUXINGZHENGCHUFAJUEDINGSHUDENEIRONG:

快三平台下载地址(YI)DANGSHIRENDEXINGMINGHUOZHEMINGCHENG、DIZHI;

(ER)WEIFANFALV、FAGUIHUOZHEGUIZHANGDESHISHIHEZHENGJU;

(SAN)XINGZHENGCHUFADEZHONGLEIHEYIJU;

快三平台下载地址(SI)XINGZHENGCHUFADELVXINGFANGSHIHEQIXIAN;

(WU)BUFUXINGZHENGCHUFAJUEDING,SHENQINGXINGZHENGFUYIHUOZHETIQIXINGZHENGSUSONGDETUJINGHEQIXIAN;

快三平台下载地址(LIU)ZUOCHUXINGZHENGCHUFAJUEDINGDEXINGZHENGJIGUANMINGCHENGHEZUOCHUJUEDINGDERIQI。

DIQI,WENSHUSONGDA

快三平台下载地址(1)ZHIJIESONGDA  

(2)LIUZHISONGDA:

(3)WEITUOSONGDAHEYOUJISONGDA

(4)GONGGAOSONGDA

(5)SONGDARIQIDEQUEDING

快三平台下载地址YOUJISONGDADE——YIGUAHAOHANJIANHUIPISHANGZHUMINGDESHOUJIANRIQIWEISONGDARIQI

GONGGAOSONGDA——ZIGONGGAOZHIRIQIMAN30RI,SHIWEISONGDA(WU)SHUIWUXINGZHENGCHUFATINGZHENGCHENGXU1.TINGZHENGDEHANYI

GUANGYIDETINGZHENGFANZHIZAIDISANFANGDEZHUCHIXIA,LIHAIGUANXIRENSHUANGFANGGEZITICHUZIJIDEZHUZHANGHEYIJUBINGBOCHIDUIFANGDEZHUZHANGHEYIJU,YOUCIBAOZHANGSHUANGFANGDEDAOGONGZHENGDUIDAI,BINGJINYIBUCHAMINGSHISHIZHENXIANGDEHUODONG。

快三平台下载地址SHUIWUXINGZHENGCHUFATINGZHENGSHIZHISHUIWUJIGUANZUOCHUSHUIWUXINGZHENGCHUFAJUEDINGZHIQIAN,YOUSHUIWUXINGZHENGJIGUANZHIPAIZHUANRENZHUCHITINGQUANJIANDIAOCHARENYUANHEDANGSHIRENJIUANJIANSHISHIJIQIZHENGJUJINXINGCHENSHU,ZHIZHENGHEBIANLUNDEFADINGCHENGXU。

TINGZHENGDENEIHANSHITINGQUDANGSHIRENDEYIJIAN,TINGZHENGDEWAIYANZESHEJILIFA,ZHIFAHESIFASANDALINGYU。

2.TINGZHENGDETEZHENG

TINGZHENGZUOWEIYIZHONGCHENGXUXINGZHIDU,SHUYUXINGZHENGCHENGXUDEYIBUFEN,YOUSHIYUXINGZHENGCHENGXUZHONGQITABUFENXIANGQUBIE。

DIYI: JIEDUANXING

DIER: JUBUXING

DISAN: XUANZEXING

DISI: ZHUNSIFAXING

快三平台下载地址DIWU: GONGKAIXING3.TINGZHENGNEIRONGDIYI: TINGZHENGCHENGXUDEQIDONGBIBEITIAOJIAN

快三平台下载地址(1)DUIGONGMINZUOCHU2000YUANYISHANGHUODUIFARENHUOQITAZUZHIZUOCHU1WANYUANYISHANGFAKUANDEANJIAN

快三平台下载地址(2)DANGSHIRENYINGDANGZAISHOUDAO《SHUIWUXINGZHENGCHUFASHIXIANGGAOZHISHU》HOU,3RINEISHUMIANTICHUTINGZHENGSHENQING。DIER,QUEDINGTINGZHENGZHUCHIREN、TINGZHENGSHIJIANBINGTONGZHI。(15RINEI、7RIQIAN)DISAN,TINGZHENGHUIGONGGAO。DISI,JUXINGTINGZHENGHUI。

快三平台下载地址ZHIZUOTINGZHENGBILU。——YINGDANGJIAODANGSHIRENSHENHEWUWUHOUQIANZIHUOGAIZHANG,ZUOWEICHUFAYIJUJIAOYOUXINGZHENGJIGUANFUZERENJITI“TAOLUN”JUEDING。DIWU,YIJIAOTINGZHENGCAILIAO。

快三平台下载地址TINGZHENGJIESHUHOU,ZHUCHIRENYINGDANGZHIZUOTINGZHENGBAOGAOBINGLIANTONGTINGZHENGBILUFUJUANYIJIAOSHENLIJIGOU。

ZHUYI  

快三平台下载地址(1)DANGSHIRENBUCHENGDANSHUIWUJIGUANZUZHITINGZHENGFEIYONG;

(2)ZHUCHIRENBIXUSHIFEIBENANDIAOCHARENYUAN;

快三平台下载地址(3)DANGSHIRENZAITINGZHENGCHENGXUZHONGXIANGYOUWEITUODAILIQUANHESHENQINGHUIBIQUAN;

(4)TINGZHENGBUSHIYIGEDULIDECHENGXU,BUZHIJIEZUOCHUCHUFAJUEDING 。

(LIU)ZHONGDASHUIWUANJIANSHENLI

快三平台下载地址ZHONGDASHUIWUANJIANSHENLISHISHUIWUXINGZHENGCHUFAYIBANCHENGXUSHISHIGUOCHENGZHONGDEYIZHONGTEDINGDESHENLIFANGSHI,SHIZHISHUIWUJUDUIDIAOCHAZHONGJIEDE、FUHEYIDINGBIAOZHUNDEANJIANJINXINGSHENHEHEZUOCHUCHULIJUEDING。XIANJI(HANXIAN)YISHANGSHUIWUJUSHELISHENLIWEIYUANHUI。

(QI)SHUIWUXINGZHENGCHUFAJUEDINGDEZHIXING

SHUIWUXINGZHENGCHUFADEZHIXINGSHIZHISHUIWUXINGZHENGZHUTITONGGUOYIDINGFANGSHI,SHIYIFAZUOCHUDEXINGZHENGCHUFAJUEDINGDEYILVXINGHUODADAOYULVXINGXIANGTONGZHUANGTAIDEXINGZHENGZHIFAHUODONG。

1.DANGCHANGSHOUJIAO

快三平台下载地址(1)SHUIWUJIGUANDUIDANGSHIRENDANGCHANGZUOCHUXINGZHENGCHUFAJUEDING,YIFAJIYU20YUANYIXIAFAKUANDE;

(2)BUDANGCHANGSHOUJIAOFAKUANSHIHOUNANYIZHIXINGDE;

快三平台下载地址(3)ZAIBIANYUAN、SHUISHANG、JIAOTONGBUBIANDIQU,SHUIWUJIGUANJIQIZHIFARENYUANZUOCHUFAKUANJUEDINGHOU,DANGSHIRENXIANGZHIDINGDEYINXINGJIAONAFAKUANQUEYOUKUNNAN,JINGDANGSHIRENTICHUDANGCHANGSHOUJIAOYAOQIUDE。

2.TONGGUOYINXINGHEQITAJINRONGJIGOUDAIWEISHOUJIAOFAKUAN

SHUIWUJIGUANZUOCHUFAKUANDEXINGZHENGCHUFAJUEDINGCHULEYIFAKEYIDANGCHANGSHOUJIAOFAKUANDEQINGXINGYIWAI,DANGSHIRENYINGDANGZAISHOUDAOXINGZHENGCHUFAJUEDINGSHUZHIRIQI15RINEIDAOZHIDINGDEYINXINGHUOQITAJINJIGOUJIAONAFAKUAN。

3.SHUIWUXINGZHENGCHUFADEQIANGZHIZHIXING

a.ZUOCHUCHUFAJUEDINGDESHUIWUJIGUANZIXINGQIANGZHIZHIXING

b.SHENQINGRENMINFAYUANQIANGZHIZHIXINGQIANGZHIZHIXINGDEQIANTI:

(1)DAOQIBULVXINGCHUFAJUEDING,

(2)YOUBUSHENQINGFUYI,

(3)YEBUTIQIXINGZHENGSUSONGZHIXINGCUOSHI

DIYI: JIACHUFAKUAN。MEIRIANFAKUANSHUE3%JIASHOU,WUZHENGDANGLIYOUYUQIBUJIAOFAKUANDE;

快三平台下载地址DIER: GENJUFALVGUIDING,JIANGCHAFENGKOUYADECAIWUPAIMAIHUOZHEJIANGDONGJIEDECUNKUANHUABODIJIAOFAKUAN。    

快三平台下载地址ZHUYI:    

快三平台下载地址A.FAKUANYINGTONGGEZHONGSHUISHOUDESHUIKUAN、ZHINAJIN,ANZHAOGUOJIAGUIDINGDEYUSUANKEMUHEYUSUANJICIJISHIJIAORUGUOKU。

B.CAIQUZHENGTIKOUYACUOSHISHI,PAIMAISUODEBAOKUOFAKUAN(XI,DI65TIAO)QIANTI:

快三平台下载地址(1)SHANGPIN、HUOWUHUOZHECAICHANBUKEFENGESHICHAOGUOYINGNASHUIE;

快三平台下载地址(2)NASHUIREN、KOUJIAOYIWURENHUOZHENASHUIDANBAORENWUQITAKEGONGQIANGZHIZHIXINGDECAICHAN;

(3)YIFAPAIMAI。

C.SHUIWUJIGUANYOUQUANYIFAQIANGZHIZHIXING(YIZHAO40TIAOGUIDING)

快三平台下载地址D.SIFAJIGUANDESHESHUIFAKUANSHOURUHESHUIWUJIGUANDEYIYANGYINGDANGANZHAOSHUIKUANRUKUYUSUANJICISHANGJIAOGUOKU。



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