Tax Administration Procedure Research

The complete and legalization was ruled by law, is also an important part of the administrative law enforcement field exercises control of the most effective way. the administrative procedures was a perfect the socialist legal system of taxation is important to strengthen the administrative procedures for tax system. the great significance to the development of modern tax economic theories and to provide guidance to the theory, and absorbed to apply modern administrative procedures and research results and On china’s tax administrative procedures in theory, tax administrative procedures the status quo and practice has been carried out existing problems and causes more systematic research and exploration, and in tax administrative procedures on the basis of the theory. Study made china’s taxation administration procedures construction and improvement of effective way. Against the hearings in the tax administrative procedures and administrative appeal system, the paper has focus on analyzing the administrative reconsideration of japan and the united states on the basis of the system, and in both sets forth solution in line with china’s national conditions. Basic contents and main views as follows:1, tax administrative factors led to the tax issue should use legal research methods to solve, tax administrative procedures research to administrative procedures to be followed for pulse, while considering tax economic functions on procedural requirements. Also consider the use of tax procedures in the administrative functions.2, tax administration procedures manifest from the relief to advance preparedness to expand the tax authority and the strict rules of procedure, a plea to change from one subject to tax administration of the right to participate in the consultation services administrative change in the development of the law; the value orientation of both protection administration, the legitimate rights and interests of other taxpayers, we must ensure the efficiency of the basic exercises on the guiding ideology. right to exercise the efficiency of the basic guideline.3, the administrative procedures to distinguish between different classification of the main application programs, procedures and secondary compulsory and free of sexual programs, procedures and external applications, concrete actions with an application procedures. the conduct of legal principles, should follow the principles remain open and fair principles, in principle and efficiency of the basic norms and principles And procedures for legal representation system, the chief executive the avoiding system, a separate system, the reasons and information access system, file the tax system and administrative procedures of the basic system.4, and to have violated legal procedure is a violation of administrative action, shall be liable to violation of legal entities of the same responsibilities. the administrative procedures against the law forms can be summed up in step, unlawful or violation of law and order in time the violation, in violation of our own law to specify the behavior of administrative procedures must be effectively investigated. 5, current perfect the country’s tax administrative procedures must be from tax administrative legislative procedures, tax investigation procedures, tax administrative punishment procedures, tax administrative enforcement procedures and legal accountability procedures illegal context, formulate a separate administrative procedure law as soon as possible. Advance tax administrative procedures to be enshrined in law...