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The focus of tax agent's tax-related law: classification of administrative behavior
1. Internal administrative behavior and external administrative behavior: scope of application

(1) Internal administrative actions: such as administrative sanctions;

(2) External administrative acts: such as administrative licensing acts.

2. Abstract administrative behavior and concrete administrative behavior: Is the object specific?

(1) Abstract administrative acts: such as administrative legislative acts;

(2) Specific administrative acts: such as administrative punishment.

3. Constraints of administrative acts and discretionary administrative acts: the extent to which they are bound by legal norms.

(1) Restrain administrative actions: such as tax collection by tax authorities;

(2) Discretionary administrative act: In case of tax fraud, a fine of more than 5 times the amount of tax fraud 1 times shall be imposed.

4. Ex officio administrative acts and `administrative acts' based on applications: Can administrative acts be taken on their own initiative?

(1) Administrative acts ex officio: such as tax collection by tax authorities;

(2) Administrative acts upon application: such as issuing business licenses, business licenses and other administrative acts.

5. Unilateral administrative acts and bilateral administrative acts: the number of parties involved in expressing their will at the time of establishment.

6. Necessary administrative acts and unnecessary administrative acts: Should there be a certain legal form?

7. Administrative acts of action and administrative acts of omission: Are they expressed in the form of actions?

8. Beneficial administrative behavior and profit-making administrative behavior: Is the content beneficial to the administrative counterpart?

(1) Administrative acts of granting benefits: such as administrative license, administrative payment, administrative reward, etc.;

(2) Profit and loss administrative acts: such as taxes and administrative fees.

9. Administrative legislative behavior, administrative law enforcement behavior and administrative judicial behavior: the legal relationship formed by the performance of administrative power and the implementation of administrative behavior.

(1) Administrative law enforcement behavior: administrative license, administrative confirmation, administrative reward, etc.

(2) Administrative legislation: formulating administrative regulations and administrative rules.

(3) Administrative judicial acts: administrative mediation, administrative adjudication, administrative reconsideration, etc.

Prompt: Administrative legislative acts, internal administrative acts (such as administrative sanctions), administrative final adjudication acts and state acts are excluded from administrative litigation.