税务行政诉讼案件败诉隐患分析

Analysis of Hidden Dangers of the Tax Executive Criminal Cases

近几年来,各级国税机关不断深化征管改革,大力推进依法治税,税收执法水平明显提高。但是我们也应该清醒地看到,目前我们的税收执法过程中仍然存在税收执法程序不规范、超越权限、主要证据不足、适用法律法规错误等导致税务行政诉讼案件败诉的若干隐患。当前国税工作面临着全新的形势,加入世贸组织需要我们按照WTO的基本规则,进一步转变治税理念,规范税收执法行为。

In recent years, every tax organizations in our country have been deepening the tax reform, carrying out the administration of tax according to law, and improving the level of the tax executive greatly. However, we should be aware that there are still some hidden dangers leading to the losses of the cases in the processes of tax executive. Facing the new problems, we should learn the WTO rules, change our old concepts about the tax and finally behave our manners in the taxing processes.