Current location - Loan Platform Complete Network - Local tax - Legal knowledge learning of tax-related services tax agency: basic principles of administrative law
Legal knowledge learning of tax-related services tax agency: basic principles of administrative law
Administrative law is the general name of legal norms about the granting, exercise, supervision and control of administrative power and the relief of its negative consequences.

Please click: /cta/

Basic principles of administrative law:

1. Principle of administrative legality (principle of formal legality)

The existence and exercise of administrative power must be in accordance with the law and the provisions of the law, and must not conflict with the provisions of the law.

(1) The existence of administrative power has a legal basis;

(2) Administrative power must be exercised in accordance with legal procedures.

For details, please click:/cta/cta//CTA /cta/ 1309995.html

2. Principle of administrative rationality (principle of substantive legitimacy)

Administrative organs must reasonably exercise administrative discretion, which is in line with the concept of fairness and justice of most people in society and is in line with reason, reason and jurisprudence.

(1) The administrative act shall conform to the legislative purpose.

(2) Administrative actions should be based on consideration of relevant factors (irrelevant factors should not be considered).

(3) The equal application of legal norms conforms to the law of justice.

(4) the administrative behavior should be moderate and conform to the requirements of the principle of proportionality (also known as the principle of "prohibition of excesses")

The principle of timely proportion means that when an administrative organ can achieve an administrative purpose in various ways, it should adopt the way that will minimize the damage to the rights and interests of the parties.

(five) in line with the laws of nature, objective requirements and social morality, in line with the concept of human rationality, fairness and justice.

Please click:/CTA/zhuanti/rukouchaxun/index.html for the content of tax accountant examination.