Prescription Research On Tax Administrative Penalty

The practice of tax administrative penalty is seriously restricted by the imperfect prescription system in tax administrative penalty, which causes great randomness in tax administrative penalty. According to Article 29 of Administrative Penalties Law, i.e., if the illegal acts are not discovered within two years, no administrative penalties should not be imposed, except as otherwise stipulated by law. The time limit prescribed in the preceding paragraph shall be counted from the date the illegal act is committed; if the illegal acts is of a continual or continuous nature, it shall be counted from the date the act is terminated. According to Article 86 of Administration of Tax Collection, i.e., the acts of violating the laws and administrative regulations on tax collection should be punished by administrative penalty; but if the acts are not discovered within five years, no administrative punishments should be imposed. These are the all regulations on the prescription system in tax administrative penalty in Chinese laws. Therefore, it is necessary to conduct a comprehensive and in-depth research on the prescription system in laws such as Administrative Penalties Law and Administration of Tax Collection so as to deepen the understanding of the prescription system in tax administrative penalty and thus to help to solve the specific problems in practice. By improving the prescription system in tax administrative penalty and restricting the prescription of tax authorities'acts of exercising administrative penalties, the timely exertion of state power should be assured and legitimate interests of the taxpayer should be guaranteed.This thesis is divided into 3 parts. Part-1 is the application of giving prescription in tax administrative penalty. Two aspects are mainly discussed from angle of the current relevant legal rules on giving prescription in tax administrative penalty: one is the regulations on the current prescription system in tax administrative penalty, and another is the application of giving prescription in tax administrative penalty. The sorts of giving prescription in tax administrative penalty, calculation of giving prescription in tax administrative penalty and the join between giving prescription in tax administrative penalty and prescribed period for litigation for tax-related crimes.Part-2 is the existing problems and improvements of giving prescription in tax administrative penalty. In this part, the existing problems and improvements in the current legal rules on giving prescription in tax administrative penalty are mainly analyzed in five aspects: first, the weakness and betterment of the conditions of giving prescription in tax administrative penalty; second, the weakness and betterment of the standard of starting counting giving prescription in tax administrative penalty; third, the existing problems and improvements of the classification system of giving prescription in tax administrative penalty; forth, the weakness and betterment of the suspension system of giving prescription in tax administrative penalty; fifth, the existing problems and improvements of the State Administration of Taxation's additional regulations on giving prescription in tax administrative penalty.Part-3 is about the thinking over the prescription system in tax administrative penalty. In this part, the content of prescription system in tax administrative penalty is analyzed. The establishment of the system of judgment prescription and executive prescription in tax administrative penalty, and the complete prescription system in tax administrative penalty is composed of the above two systems and giving prescription in tax administrative penalty.