Hello everyone, today, you will continue to share with you the first chapter of the law related to tax-related services - the basic theory of administrative law!
1. Basic principles of administrative law 1. The principle of administrative legitimacy.
The principle of administrative legitimacy includes both substantive and procedural requirements.
2. The principle of administrative reasonableness.
3. The principle of administrative emergency.
2. The establishment of taxes that are the source of administrative law, the determination of tax rates, and the administration of tax collection and other basic taxation systems can only be prescribed by "law".
1. Conflict of validity resolution in sources of administrative law.
The principles generally followed: the superior law is superior to the lower law, the new law is better than the old law, and the special law is better than the general law.
If there are still conflicts in accordance with the above treatment, they will be resolved according to the following rules:
1) The application of the new general provisions conflicts with the old special provisions.
Between the laws: by the Standing Committee of the National People's Congress;
Between administrative regulations: adjudicated by ***.
2) In the event of a conflict between the application of the authorized regulations and the provisions of the law, the Standing Committee of the National People's Congress shall adjudicate on the matter.
3) When there is a conflict between departmental rules and regulations, departmental rules and local regulations, it shall be adjudicated by ***.
4) When there is a conflict between the application of departmental rules and local regulations:
Where *** submits an opinion and believes that local regulations should be applied, a decision shall be made to directly apply the local regulations in that place;
** Where it is found that departmental rules should be applied, it shall be submitted to the Standing Committee of the National People's Congress for a ruling.
3. Administrative Subject1: The administrative subject is a social organization;No individual, including a functionary of a State organ, can become an administrative entity.
An administrative entity is an organization that enjoys executive power (except for legislature, judiciary, Party affairs, etc.).
An administrative entity is an organization (excluding internal organs) that can exercise administrative power in its own name.
An administrative entity is an organization that can independently assume legal responsibility (except for entrusted organizations).
2. The administrative functions and powers of the administrative subject.
Characteristics of administrative powers: public welfare, preferential, dominating and non-free disposition.
3. Administrative organs.
* Administrative Agencies.
4. Organizations authorized by laws and regulations.
Nature: An organization authorized by laws and regulations is not an administrative organ, but is an administrative subject (authorized administrative subject), and can become a defendant in an administrative lawsuit or an respondent in an administrative reconsideration.
That's all for today's dry goods, and you will continue to share more dry goods with you, remember to come and see them on time