今年3月10日《甘肃经济日报·税务特刊》刊登的张红学同志写的报道中称,某市国税局在税务执法时,将《税务行政处罚事项告知书》和《税务行政处罚决定书》同时送达某企业。无疑,这种做法是有悖于《税收征管法》和《行政处罚法》的。第一,执法程序不合法。两个性质不同的法律文书同时送达,是让当事人了解被处罚的事项如违法的事实、证据和处罚的依据,还是直接接受处罚,执法界限不清。《中华人民共和国行政处罚法》第42条规定,听证程序是行政处罚法赋予当事人的权利。第31条又规定,行政处罚事项告知书,应在行政处罚决定之前送达当事人。税务机关将处罚决定书提前送达,造成税务机关在执法过程中剥夺当事人要求听证权利的后果。 According to a report written by Comrade Zhang Hongxue published in the Gansu Economic Daily and Tax Special Issue on March 10 this year, a tax bureau of a certain city incorporated the “Notice on Issues of Administrative Tax Disputes and the Decision on Administrative Penalties for Taxes” At the same time served a business. Undoubtedly, this approach is contrary to the “Tax Administration Law” and “Administrative Punishment Law.” First, the law enforcement process is illegal. The two legal documents of different nature are delivered at the same time. It is the basis for the parties to understand the facts of punishment such as the facts of illegality, the evidence and the punishment, or whether they are directly punished and the law enforcement boundaries are unclear. Article 42 of the Law of the People’s Republic of China on Administrative Punishment stipulates that the hearing procedure is the power conferred on the parties by the Administrative Penalties Law. Article 31 also stipulates that the notice of administrative penalty matters shall be served on the parties prior to the decision on the administrative penalty. Tax authorities will be served a penalty decision in advance, causing the tax authorities in the process of law enforcement denied parties the right to hear the consequences of the hearing.