税务行政管理效率就是税收征管资源的配置问题。
The efficiency of tax administration is tax collection and management of resource allocation issues.
第二部分是对我国税务行政管理效率近况的浅析浅析。
The second part analyzes the actuality of our tax administration efficiency.
但是纳税义务前置于税务行政复议的规定，存在诸多缺陷。
But the providing of pay taxes duty prior to tax administration reconsider exists many defects.
税务行政诉讼是通过司法途径解决税务纠纷的一种制度安排。
Tax administrative litigation is to arrange through a kind of system of solving the tax dispute of judicial way.
应当取消税务行政复议前置条件，保障纳税人申请救济的基本权利。
This article argues that compulsory administrative reconsideration should be cancelled in order to let taxpayers choose dispute procedure freely, at the same time, the pre-requisition for adm...
大陆税务行政争讼制度的主要特点是：可对抽象行政行为提起复议；
The main features of the Mainland's administrative relief system for taxation are: a reconsideration may be brought against abstract administrative actions;
税务行政复议机关受理行政复议申请，作出行政复议决定，适用本规则。
The Rules are applicable to taxation administrative review authorities in accepting the application for review and in making decisions on administrative review.
税务执法应是税务行政机关与行政相对人之间发生的一种具体行政行为。
It should be a kind of concrete administrative behavior relates the administrative organ of tax and the relative people.
税务行政复议机关受理行政复议申请，作出行政复议决定，适用本规则。
The taxation administrative reconsideration organ shall accept the application, make an administrative reconsideration decision and apply the present Rules thereto.
严格依法治税，其实质就是依法定程序治税，也即依法履行税务行政程序。
The essence of managing tax in accordance with the law strictly is managing taxes in accordance with the due course of law, namely realizing the administrative procedure of the tax ruling by law.
税务行政管理效率在我国是一个比较新的课题，交叉学科研究是其一个新趋势。
Tax administration is a new subject in our country, and cross-subject research is a new trend.
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.
减少和防止自由裁量权不当行使的对策是加强教育，公开结果，推行税务行政责任制度等。
The ways to reduce and prevent abuse of the power are enhancing education, opening result and carrying out tax administration responsibility system, and so forth.
税务行政承诺既然属于行政行为，那么由此引发的争议，理所应当适用行政诉讼法来调整。
Since the taxation administrative promise belongs to administrative behavior, the controversy lead by it certainly can be adjusted by the administrative Procedure Law.
加强相关配套制度建设，建立税务行政公开制度以完善对税务行政复议的行政和司法监督。
We also should strengthen related system construction and establish taxation administrative reconsideration open system as to strengthen administrative and low supervision.
随着税务行政权的扩大，如何控制税务行政自由裁量权的滥用，成为了实践性很强的课题。
With the expansion of tax administration, how to control the abuse of TAD has become a practical issue.
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.
然后，文章对税务行政强制执行、税务行政强制措施以及税务即时强制三者的区别进行了比较。
Then the thesis compares the difference between tax administrative enforcement, tax administrative compulsory measures and tax prompt administrative compulsory.
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.
税务行政赔偿是税务行政法治建设的重要内容。税务行政赔偿的主体、范围、方式和程序等是目前需要完善的内容。
The taxation administrative indemnity is the major content of the taxation administrative laws. Its entity, scope, form and procedure need improving at present.
本文在分析了目前基层税务行政管理中存在的问题后，对绩效管理在基层税务行政管理中的运用进行了可行性研究。
This essay presents, after an analysis of the existing problems, a feasibility study for the application of performance management in Taxation Administration at grass-root level.
税收行政自由裁量权是税务行政机关在法律事实要件确定的情况下，在法律规定的裁量范围内合理地选择法律结果的权力。
The power of free judgment in tax administration is the right to choose legal result reasonably in legal range when the juristic fact is definite.
除了课业辅导以外，适应该模式的其它服务还包括税务策划、室内装修和行政支助等。
In addition to tuition, other services that are suited to this model include tax planning, interior design and administrative support.
第八条纳税人、扣缴义务人有权向税务机关了解国家税收法律、行政法规的规定以及与纳税程序有关的情况。
Taxpayers and with holding agents shall have the right to request the tax authorities to keep their information confidential. The tax authorities shall do so in accordance with law.
税务稽查执行作为税收工作的一个重要方面，也是行政执行的一个特殊领域。
As a significant part of tax work, execution of tax inspection is a special realm of administrative execution.
建议尽快由依靠企业统筹社会保障基金收费过渡到依靠税务机关征收社会保障税，以法律手段取代行政手段。
So I suggest that social security tax should be levied from pooling it from enterprises to tax authorities and administrative means should be replaced by law ones.
税务机关的工作人员违反法律、行政法规的规定。
Work personnel of tax organs, who, in violation of provisions under the law and administrative rules.
因此，寻求其他行政机关的行政协助，是税务机关的必然选择。
As a result, the search for other executive administrative assistance, tax authorities is an inevitable choice.
税务机关作为行政机关之一，其职能对象比较复杂。
The tax authorities as one of the executive authorities, the more complex functions of the object.
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