First, how to deal with the confiscation of goods by administrative punishment
Article 53 of the Administrative Punishment Law stipulates that, except for items that should be destroyed according to law, illegal property confiscated according to law must be publicly auctioned or disposed of according to relevant state regulations. Fines, confiscation of illegal income or confiscation of illegal property auction funds must all be turned over to the state treasury, and no administrative organ or individual may intercept, privately divide or privately divide in any form; The financial department shall not return fines, confiscated illegal income or auction money confiscated illegal property to the administrative organ that made the decision on administrative punishment in any form.
Second, the applicable procedure of tax administrative punishment, the simple procedure of tax administrative punishment, and the applicable procedure for the organ to impose a fine of less than 50 yuan on citizens (including individual industrial and commercial households) and a fine of less than 1000 yuan on legal persons and other organizations.
1, identify yourself to the parties;
2, inform the parties of the illegal facts, inform the reasons and basis for the upcoming administrative punishment, inform the parties of the right to make statements, defend oneself, etc.;
3. Listen to the statements and arguments of the parties;
4, fill in a predetermined format, numbered tax administrative punishment decision, and delivered on the spot;
5, the tax administrative punishment decision sent to the tax authorities for the record.
Under any of the following circumstances, law enforcement officers may collect fines on the spot: those who are given a fine of less than 20 yuan according to law; It is difficult to implement after it is not collected on the spot; In remote, water and inaccessible areas, it is difficult for a party to pay a fine to a designated bank, and the party proposes to pay it on the spot.
General procedure of tax administrative punishment: also known as general procedure, refers to the procedure to which administrative punishment should be applied except for the summary procedure specified by law.
1, file a case for tax violations.
2. Investigate the process of obtaining evidence and finding out the facts by means of inspection, inquest, appraisal, etc.
3. Inform the parties of the facts, reasons and basis of the punishment decision, the opinions to be punished, and the rights enjoyed by the parties according to law before making the administrative punishment.
4. Statement and defense Before making a decision on punishment, the tax authorities must fully listen to the opinions of the parties and review the facts, reasons and evidence put forward by the parties.
5. After the investigation by the investigation agency of the trial tax authority is over, the case file shall be handed over to the trial agency for trial.
6, make a decision to end the investigation, the person in charge of the tax authorities shall review the results of the investigation, according to different situations, make a decision.
Execution of tax administrative punishment: The execution of tax administrative punishment can be divided into collection of fines on the spot, collection of fines by specialized agencies and enforcement. In principle, fines collected on the spot cannot be collected on the spot, but should be collected by banks, but fines can be collected on the spot under the following circumstances:
1, making an administrative penalty decision on the spot for the following fines in 20 yuan;
2, it is difficult to implement after not collecting it on the spot;
3. In remote, water and inaccessible areas, after the tax authorities and their law enforcement officers have made a decision on punishment, it is indeed difficult for the parties to pay the fine to the designated bank, and the parties have requested to collect it on the spot.
Banks and other financial institutions collect fines on their behalf. According to the principle of separation of punishment and collection stipulated by the State Council, the parties concerned shall pay the fines at the designated banks or other financial institutions within 15 days from the date of receiving the decision on administrative punishment, except in cases where fines can be collected on the spot according to law. Banks or other financial institutions shall accept fines, turn them over directly to the state treasury, and issue receipts to the parties concerned.
Enforcement: There are two ways to enforce tax administrative punishment. If the party concerned fails to apply for administrative reconsideration, file a lawsuit with the people's court or perform the punishment decision of the tax authorities within the time limit, first, the tax authorities that made the punishment decision take compulsory measures and enforce them by themselves; The second is to apply to the people's court for compulsory execution.
Three, the administrative punishment law enforcement officers can collect fines.
1, law enforcement officers of administrative organs can collect fines on their own if they need to collect fines on the spot under certain conditions.
2. The fines collected by itself shall be handed over to the administrative organ within two days.
Legal basis:
Administrative Punishment Law of the People's Republic of China
Article 67 The administrative organ that makes the decision on fines shall be separated from the institution that collects fines. Except for fines collected on the spot in accordance with the provisions of Articles 68 and 69 of this Law, the administrative organ that made the decision on administrative punishment and its law enforcement personnel shall not collect fines by themselves. The parties concerned shall pay the fine at the designated bank or through the electronic payment system within fifteen days from the date of receiving the decision on administrative punishment. Banks should accept fines and turn them over directly to the state treasury.
Article 68 If a decision on administrative punishment is made on the spot in accordance with the provisions of Article 51 of this Law, law enforcement officers may collect the fine on the spot under any of the following circumstances:
(a) given a fine of one hundred yuan according to law;
(two) it is difficult to implement after it is not collected on the spot.
Article 69 In remote, waterborne and inaccessible areas, after the administrative organ and its law enforcement personnel make a fine decision in accordance with the provisions of Articles 51 and 57 of this Law, if it is really difficult for the parties to pay the fine at the designated bank or through the electronic payment system, the administrative organ and its law enforcement personnel may collect the fine on the spot at the request of the parties.
Road Traffic Safety Law of the People's Republic of China
Article eighty-two The traffic administrative department of the public security organ shall, in accordance with the provisions of relevant laws and administrative regulations, separate the decision on fines from the collection of fines; The fines collected and the illegal gains confiscated according to law shall all be turned over to the state treasury.