关于国、地税机关避免“一事二罚”的思考

Thoughts on How to Keep the National and Local Taxation Institutions From Conducting Repeated Penalties for the Same Offence

对国、地税机关之间可能出现的“一事二罚”行为进行了列举 ,并提出了避免措施 :一是实施共同处罚。即首先按一定的规则确定一方为主要执法机关 ,经双方共同调查取证 ,以联合发文的形式作出各自的处理决定 ,并且在法律规定的罚款幅度内共同对纳税人作出处罚。二是实行吸收处罚。即按照“重事”吸取“轻事”的原则 ,由“重事”一方的税务机关实施处罚。

The thesis cites various cases of possible repeat ed penalties that the national and local institutions may impose on the same offence and proposes som e measures to prevent such cases. The measures include: the implementation of jo int penalty and the implementation of absorption penalty. Joint penalty is carri ed out in such a way that penalty is imposed on the taxpayer jointly by both the national and local taxation institutions with either of them designated as the principal enforcement agency in accordance with the regulations, based on the jo int investigations and the joint penalty document, while absorption penalty mean s that the taxation institution which finds out the “greater offence” that tax pa yers commit is to implement penalty, abiding by the principle of the “greater o ffence” absorbing the “less great offence”.