税务行政处罚追究时效探究

Analysis of Limitation of Investigation of Tax Administrative Penalties

现行税务行政处罚追究时效的规定,在如追究时效的条件、追究时效的起算标准、追究时效的分类制度以及追究时效的中止制度等方面存在缺陷,不利于税务机关在税务行政处罚实践中贯彻公正性、合理性原则。应借鉴各国及地区的成熟做法,通过修订《税收征管法》和《行政处罚法》,完善我国的税收行政处罚追究时效制度。

Provisions are flawed in conditions, starting standard, classification system and suspension system of limitation of investigation in tax administrative penalties. Owning to these defects, justice and rationality can not be given full play to in practice. The government should learn those effective approaches from states and regions, and revise ＂Tax Administrative Law＂ and ＂Administrative Penalties Law＂ in order to improve the system of limi- tation of investigation of tax administrative penalties.