确定税务行政诉讼被告的原则

The principle of confirming the defendant in tax administrativeproceedings

在税务部门擅自扩大税务行政执法主体和行政诉讼主体的情况下,如何确定税务行政诉讼被告不仅是一个重要的理论问题,而且也是一个非常现实的实践问题。在确定税务行政诉讼被告时,必须坚持与税务行政执法主体适格一致的原则;坚持在同一个法定职权范围内只能有一个被告的原则;坚持行政管理相对人的合法权益高于一切的原则,税务行政诉讼被告自身的部门利益不可凌驾于行政管理相对人的合法权益之上;坚持有利于规范行政执法行为、有利于行政诉讼整体健康发展的原则。

In the situation that tax department increases the subjects in administrative enforcement of law and administrative litigationwithout authorization, how to affirm the defendant in administrative litigation is not only an important theoretical problem but also animpractical problem. This article believes that we should insist on the uniform principle in confirming the defendant in the tax admin-istrative litigation and the qualities of tax administrative litigation;insist on the principle that there is only one defendant in a certainauthority;insist on the principle that the legal rights of the other parth in administrative work are supreme,and the rights of thedefendant in the tax administrative litigation are mot;and that is useful to model actions in administrative enforcement of law and keepthe whole administrative litigation in good situation.