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shui wu xing zheng fu yi ruo gan wen ti zai xi
Author(s): 
Pages: 59-62
Year: Issue:  8
Journal: Taxation Research Journal

Keyword:  税务行政复议制度受案范围具体行政行为的合法性行政诉讼税务机关纳税人《规则》当事人税务行政处罚若干问题;
Abstract: 税务行政复议若干问题再析□张学瑞傅红伟税务行政复议,是指纳税人、扣缴义务人等税务当事人,对税务机关所做的具体行政行为不服,依法申请上一级税务机关对该具体行政行为的合法性和适当性进行审查并做出裁决的制度。我国的税务行政复议制度已逐步建立健全,在保障税务...
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