Study On The Promise System Of Taxation Administrative Law Enforcement

The promise system of taxation administrative law enforcement was carried into execution for the purpose of strengthening tax collection and administration and enhancing the concept qualities of tax officers to reach at the aim of executing the law impartially, civilized and efficiently by many tax authorities in recent years. This system takes serving the people and the community as tenet and takes working diligently, faithfully, justly and normatively as main content and takes giving satisfaction to people and being recognized by the community as standard, and has come into effect in promoting the development of taxation administration. Notwithstanding promise has come into conception anciently and has been defined in the area of civil law, it is yet a fresh one in the area of administrative law. The administration promise is disposed essence distinguish between the Continental law system and the Britain and American law system. All above make it necessary to substantiate the theory constantly. Based on taxation administration, The study focuses on administrative law elements of the promise system of taxation administrative law enforcement, points out the promise system of taxation administrative law enforcement is that within the limits of the law, taxation administrative organ publicize the items about itswork ethics, enforcement procedure, enforcement content etc. witch is interrelated with its authorities, to make promise to the public and would be charged with corresponding liability whenever it violate the commitments. Behavior characters distinguish it from administrative correlation behavior and specific administrative behavior, and classify it as preparative administrative behavior. It can be applied to standardize and adjust administrative behaviors such as service taxation administration, requisition and entrustment taxation administration, taxation administration adjusted by other standards and taxation administration with ambiguous regulation and time limit etc. Its content commonly include the items of promise, the execute standards of promise and the liabilities of promise violation. To ensure to be carried out effectively, we must also have effective control and supervision other than taxation administrative organ's self-restriction, such as legislative supervision, administrative supervision, public-consensus supervision and judicial review etc. Since the taxation administrative promise belongs to administrative behavior, the controversy lead by it certainly can be adjusted by the Administrative Procedure Law. The effective judicial relief depends on the settlement of two key problems, firstly the principle of trust benefit protection is not stipulated definitely in the Administrative Procedure Law yet, secondly the normative documents still could not be used as legal basis to bring administrative suit and to make judicial decision by the court. Topromote the system healthily and continuously, the taxation administrative organs should study the theory carefully and sum up the past experience intime.