税务行政处罚是一项重要的税务行政行为。
Tax administrative penalty is an important administrative behavior of tax.
税务行政处罚是一项重要的税务行政行为。
Tax administrative penalty is an important administrative behavior of tax .
税务行政处罚在处罚权的设定、处罚主体资格、适用法律依据等方面存在突出问题。
There are some serious problem in the punishment settlement of tax penalty, the qualification of punishment subject, the suitable legislative authority.
应从完善制度设计、明确处罚主体资格等方面采取措施，加强对税务行政处罚的管理。
We should take measures from respect of improving system design, defining the qualification of punishment subject etc. to strengthen the control over tax administrative penalty.
税务行政法制实践表明，如果税务行政处罚决定没有严格的程序规范，则很难保证税务行政处罚的合法性与合理性。
It is improved that the legitimacy and rationality of executive punishment of taxation will be difficultly guaranteed unless it has strict procedure regulations.
税务行政罚款是由税务机关作出的对税务行政违法行力的行政处罚措施，具有惩罚性与补偿性。
The administrative penalty of taxation is the measure of administrative sanctions against the administrative misfeasance to tax taken by tax authorities, which contains punition and compensation.
税务行政罚款是由税务机关作出的对税务行政违法行力的行政处罚措施，具有惩罚性与补偿性。
The administrative penalty of taxation is the measure of administrative sanctions against the administrative misfeasance to tax taken by tax authorities, which contains punition and compensation.
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