Research On Legal Matters Of Tax Affairs Administration Compulsory Execution

The tax revenue, a major source of state financial income, is a system of citizens'paying taxes to the country and thus the country fulfilling citizens'needs for public products and public services demand ability. The tax authorities are administrative organs to exercise taxation power by the country. The harshest tax affairs administration method entrusted by the tax law is the tax affairs administration compulsory execution, which is administrative power by the law to realize national tax revenue and safeguard the order of taxation, equality and efficiency. This compulsory execution has directly violated the citizens'privacy, therefore, legal principles of taxation ought to be implemented and standardize and restrict its exercise, content and procedures building on the law. And the country's tax revenue should be safeguarded without violating the citizens'legitimate rights. However, our country's current tax system is imperfect. The tax legislation's vacancies cause the administrative organs to exceed authority, which is prominent to us. The administrative rules and regulations, each kind of policy document replacing legal rules, imperfect juridical systems, leading to the difficulties on the current tax affairs administration compulsory execution, serious drains of national tax revenues. The administrative organ is not only the decision maker, the regulation performer as well, which does not favor the taxpayers'rights, but runs counter with tax legal principles, violating the requests of legal administrations and legal managements of state affairs.Relying on theories of jurisprudence, this article analyses the existing problems in practice on tax affairs administration compulsory execution and reflects on them in jurisdiction, absorbing theoretical achievements in administrative law and tax law. It notes that our country has been affected by multiple factors such as cultural tradition, the historical factors and the state system, and the administrative law has manifested the superiority of administrative rights to citizens'rights, and the supreme relation of the land with taxes mainly shown in the national taxation power in the tax law. The tax authorities exercise the taxation power by the country, and thus have the absolute superiority. Then the administrative authorities have no restrictions, enforce the law willfully, and the taxpayers'rights are not highly valued and protected. Many questions arise in the taxation legislation: defective procedures of legislation, implicit hypothetical power of compulsory execution, unclear juridical divisions, ineffective juridical measures and unreasonable protection of the relative persons'rights, etc. To get adapted to socio-economic development and legislative constructions, our tax law should transform the monopolistic land- taxes relations, absorb the valid taxes- debt relations, and implement the principles and theories of tax law, altering the superior position of taxation to equality between the tax payment main body and the taxation main body. The legal construction in tax affairs administration compulsory execution pursues the essence of just administrative authority, and highly stresses the just procedures of citizens'rights. To perfect the above-mentioned problems, the following aspects are formulated: Perfect standards of tax affairs administration compulsion procedure, define the hypothetical power in tax affairs administration compulsory execution, make clear the juridical divisions in tax affairs administration compulsory execution, strengthen the measures of tax affairs administration compulsory execution, strengthen the relative persons'right relief in tax affairs administration. In safeguarding our country's tax rights, abusive enforcement power should be limited, making the taxpayers'rights protection concrete and systematized.