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Jingdong book

全国税收“六五”普法丛书:税务稽查读本

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全国税收“六五”普法丛书:税务稽查读本

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税收是国家财政收入的主要来源,也是广大纳税人对国家做出的贡献。我衷心希望社会各界能够主动学习和了解税法,广大纳税人自觉依法履行纳税义务,关心和支持税收工作;各级税务机关和税务工作者要积极宣传税收法律法规、为纳税人提供优质服务,诚恳接受纳税人和全社会的监督。通过各方面共同努力,积极构建和谐的征纳关系,营造良好的税收环境,为实现全面建设小康社会奋斗目标作出新的更大贡献。
Catalogue

第一章 税务稽查概念
第一节 税务稽查的概念、原则和依据
第二节 税务稽查的职能、任务和作用
第三节 税务稽查的管辖
第四节 税务稽查机构

第二章 税务稽查当事人的权利与义务
第一节 税务稽查法律关系
第二节 稽查机构的职权
第三节 稽查机构的义务
第四节 稽查执法相对人的权利
第五节 稽查执法相对人的义务

第三章 税收违法行为及其法律责任
第一节 概述
第二节 税收行政法律责任
第三节 税收刑事法律责任

第四章 税务稽查工作程序
第一节 选案
第二节 检查
第三节 审理
第四节 执行

第五章 税收违法检举
第一节 概述
第二节 检举管理机构
第三节 检举受理
第四节 检举案件的处理
第五节 检举事项管理
第六节 检举奖励

第六章 税务稽查监督制约
第一节 税务稽查监督制约概述
第二节 税务稽查内部监督制约
第三节 税务稽查外部监督制约
后记
Book Abstract

(四)扣缴义务人应扣未扣、应收未收税款的行为
扣缴义务人应扣未扣、应收未收税款的行为,是指扣缴义务人对法律法规规定由其代扣代缴的税款没有依照法定的税种、税目、税率等向纳税人代扣或者代收的行为。
《税收征管法》第六十九条规定,扣缴义务人有上述税收违法行为的,由税务机关向纳税人追缴税款,对扣缴义务人处应扣未扣、应收未收税款50%以上3倍以下的罚款。
(五)税务代理人违反税收法律法规,造成纳税人未缴或者少缴税款的行为
税务代理人违反税收法律法规,造成纳税人未缴或者少缴税款的行为包括:税务代理人在实施税务顾问、税务咨询、代理记账、代理纳税申报等税务代理业务时,因违反税收法律、行政法规和规章等的规定,造成纳税人未缴或者少缴税款的行为。
《税收征管法实施细则》第九十八条规定,税务代理人有上述税收违法行为的,除由纳税人缴纳或者补缴应纳税款、滞纳金外,对税务代理人处纳税人未缴或者少缴税款50%以上3倍以下的罚款。
(六)偷税行为
根据实施违法行为的主体不同,偷税的违法行为可以分为:
1.纳税人采取伪造、变造、隐匿、擅自销毁账簿、记账凭证,或者在账簿上多列支出或者少列、不列收入,或者经税务机关通知申报而拒不申报或者进行虚假的纳税申报,不缴或者少缴税款的行为。
2.扣缴义务人采取前款所列手段,不缴或者少缴已扣、已收税款的行为。
《税收征管法》第六十三条规定,纳税人、扣缴义务人有上述税收违法行为的,由税务机关追缴其所偷税款、滞纳金,并处不缴或者少缴税款50%以上5倍以下的罚款。
……
Introduction

按照中宣部、司法部“六五”普法规划要求,根据全国税务系统“六五”普法工作安排,国家税务总局统一组织编辑出版了这套全国税收“六五”普法丛书。这套丛书针对不同普法对象,采取不同编纂形式,对现行税收相关法律法规进行了通俗诠释,旨在满足社会各界对税收法律知识多方面、多层次需求。
加强法制宣传教育是贯彻依法治国基本方略的必然要求。党的十七大提出,要深入开展法制宣传教育,弘扬法治精神,形成自觉学法守法用法的社会氛围。税收法制宣传教育是全国法制宣传教育的重要组成部分,对于普及税收法律知识,增强公民依法纳税意识和税法遵从度,提高税务机关依法行政能力和水平,营造法治和谐、健康有序的良好社会氛围,具有十分重要的意义。
……

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