论文部分内容阅读
行政法的基本原则是行政法治原则,它是贯穿于行政关系之中,指导行政法的立法与实施的根本原理或基本准则。税务行政执法活动是税务机关依据有关法律规定,将其适用于特定的人或事,并做出影响其权利义务的单方行为。从行政行为法的角度分析,它具有单方意志性、自由裁量性、强制性、效力先定性的特征,从行政救济法的角度,任何一个具体的税务行政执法行为都应符合合法性和合理性两大原则。
The basic principle of administrative law is the principle of administrative law, which is the fundamental principle or basic guideline that runs through administrative relations and guides the legislation and implementation of administrative law. Tax administrative law enforcement activities are the tax authorities in accordance with relevant laws and regulations, apply it to specific people or things, and make unilateral acts that affect their rights and obligations. From the point of view of administrative act law, it has the unilateral characteristic of intentionality, discretion, compulsion and effectiveness, and from the point of view of administrative remedy law, any specific tax administration law enforcement should conform to the legitimacy and rationality Two principles.