The second one is to standardize the exercise of right of discretion of tax authority, complete the procedures and system of tax administrative penalty hearing perfect the trial system of important taxation cases and standardize writ of tax penalty decision. 二是规范税务机关自由裁量权行使,完善税务行政处罚听证程序制度,健全重大税务案件(WITX)审理制度,规范税务处罚决定文书。
The second part of the thesis was devoted to an analysis of taxation policy-implementation deviation with referring to relevant cases. 本文第二部分对我国税收政策执行偏差的现象进行具体分析,概括成四种现象分析并同时列举实例说明问题。