税务行政处罚中当事人的权利

On the Rights of Parties in Tax Administrative Penalty

我国税务行政处罚中当事人的权利主要表现为:陈述权、申辩权、申请行政复议权、提起行政诉讼权,请求国家赔偿权等。只有税务行政处罚当事人的这些权利得到了保障与维护,税务行政处罚的运行才能做到正确、合法、及时,从而实现税务行政处罚的宗旨和目标。

According to the relevant regulations of administrative penalty law and tax law and rules, the fights of parties in tax administrative penalty consist of fights of statement, excuse, application for administrative reconsideration and administrative litigation and country compensation.