税务行政不作为及其救济途径

Negative Administration of Taxation and the Remedial Measures

税务行政不作为是一种行政违法行为。税务行政不作为主要有两种表现:一是没有依法履行对纳税人的税务行政义务,称作“私权”不作为;二是没有依法履行对国家的税务行政职责,称作“公权”不作为。私权不作为应通过纳税人自行申诉来维护自身的合法权益;公权不作为则需要通过一定行政执法监督方式,由一定的权力部门追究有关责任人的税务行政执法责任。

Negative administration of taxation is an illegal administrative activity.There are two aspects:“Private right”which the administrative duty of taxation for the tax payers is not performed by law;“Public right”which the administrative duty of taxation for the nation is not fulfilled by law.The tax payers should defend their legal benefits by their own declaration for the negation of private right;for the negation of public right the administrative legal supervision should be used and the duty of administrative law for the responsible one should be investigated and affixed.