Administrative Bureau for Labor and Employment of Pingshan County v. Bureau of Local Taxes of Pingshan County
(Case on Dissatisfaction with the Taxation Administrative Punishment Decision)@#
BASIC FACTS@#
Plaintiff: Administrative Bureau for Labor and Employment of Pingshan County, Hebei Province.@#
Legal Representative: Wang Xueliang, director general.@#
Authorized Agent: Zhao Wuqing, vice director general of the Administrative Bureau for Labor and Employment of Pingshan County.@#
Authorized Agent: Zhang Liyong, lawyer of Yinghui Law Firm in Pingshan County.@#
Defendant: the Bureau of Local Taxes of Pingshan County, Hebei Province.@#
Legal Representative: Kang Jingzhong, director general.@#
Authorized Agent: Zhang Yingcheng, vice director general of the Bureau of Local Taxes of Pingshan County.@#
Authorized Agent: Ji Yongyuan, lawyer of Chengyang Law Firm in Pingshan County.@#
The Administrative Bureau for Labor and Employment of Pingshan County, Hebei Province (former Pingshan County Labor Service Company, hereinafter referred to as the Employment Bureau), the plaintiff, was dissatisfied with the taxation punishment decision made by the Bureau of Local Taxes of Pingshan County, Hebei Province (hereinafter referred to as the Bureau of Local Taxes), and brought an administrative lawsuit to the People's Court of Pingshan County, Hebei Province (hereinafter referred to as Pingshan County Court).@#
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平山县劳动就业管理局不服税务行政处理决定案@#
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原告：河北省平山县劳动就业管理局。@#
法定代表人：王学亮，局长。@#
委托代理人：赵五庆，平山县劳动就业管理局副局长。@#
委托代理人：张利勇，平山县英汇律师事务所律师。@#
被告：河北省平山县地方税务局。@#
法定代表人：康景忠，局长。@#
委托代理人：张英城，平山县地方税务局副局长。@#
委托代理人：冀永远，平山县晨阳律师事务所律师。@#
原告河北省平山县劳动就业管理局（原平山县劳动服务公司，下称就业局）不服河北省平山县地方税务局（下称地税局）的税务处理决定，向河北省平山县人民法院提起行政诉讼。@#
原告诉称：本局是承担政府行政职能的就业管理机构，收费属于行政经费预算外的资金，因此本局不是纳税义务人。被告令本局纳税，在遭到拒绝后又以行政处理决定对本局罚款。该处理决定适用法律错误，程序违法，请求人民法院予以撤销。@#
被告辩称：原告虽然是承担着部分政府行政职能的就业管理机构，但是属于自收自支的事业单位，应当依法纳税。原告未及时纳税，应当受到处罚。人民法院应当维持本局的行政处理决定。@#
平山县人民法院经审理查明：原告就业局是承担着部分政府行政职能的就业管理机构。从１９９４年１月至１９９６年１０月，该局收取劳务管理费、劳务服务费、县内临时工管理服务费、临时工培训费和劳务市场收入等共计５７８６９８．４０元。１９９６年１１月２９日，被告地税局向就业局发出限期申报纳税通知书，１２月２日和７日又两次发出限期交纳税款３１３９４．７１元的通知，就业局均未按期履行。１２月１３日，地税局依据《中华人民共和国税收征收管理法》第四十六条关于“从事生产、经营的纳税人、扣缴义务人在规定期限内不缴或者少缴应纳或者应解缴的税款，经税务机关责令限期缴纳，逾期仍未缴纳的，税务机关除依照本法第二十七条的规定采取强制措施追缴其不缴或者少缴的税款外，可以处以不缴或者少缴的税款五倍以下的罚款”的规定，以平地税字第１号税务处理决定，对就业局作出处以应缴未缴的营业税、城建税、教育费附加３１３９４．７１元的３倍罚款计９４１８４．１３元，限于１２月１８日前入库。就业局不服，提起行政诉讼。@#
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