Study On The Investigation Action Of Tax Administration

Administration investigation in administrative law is a series of collecting of relevant information before the administrative agency do a certain administrative action. It is a relatively independent administrative action, an important process in administrative procedure, and it is also a necessary process in administrative punishment. Especially in administrative procedure law, it has an important position. In Germany, Japan, Chinese Taiwanese region and England, American etc., people all pay much attention to the research and regulation of administrative investigation action. But in China, there is a little research to administrative investigation action in administrative law scholarships. Research to administrative investigation action of taxation is less. This article is on the systematical research to some essential problem of administrative investigation action of taxation.Today, when we are strongly promoting administration by law and taxation by law, administrative investigation action of taxation has an important position in regulation of executing the law. Taxation administration relates all the society. As the main source of national financial income and an important means of economic control, revenue is closely linked with social life. Under the condition that legal system of taxation is still not sound and the condition of taxation by law is not good, some people are blinded by gain and defy the law. Especially after the implement of the new tax system, the new policy of new export drawback and tax reduction with value-added tax invoice make some people risk danger in desperation to diddle national tax .As a result, the national public finance suffers a great loss and the natural economic order is havocked. Since 2001, the State administration of Taxation has carried out regulation of taxation order. One of the emphases is to strengthen taxation inspection. All the following action depend on administrative investigation : through inspection of ratepaying of the taxpayer, collecting proof of illegal taxation, finding out facts of illegaltaxation, forestalling and deterring illegal taxation action, maintaining natural taxation order, ensuring revenue income, accelerating ratepaying by law, ensuring smooth implement of all the national policy and statues of taxation. Because only through thorough investigation by taxation administration officials, only on the base of investigation and getting proof of illegal acts, can we make sure whether the concerned people's illegal acts exists and the proof is enough. Consequently it can be insured to ensure the validity and reasonableness of administrative action e.g. administrative punishment.Certainly, some taxation administrative officials follow an imperfect and irregular procedure. Even worse, there are phenomena of executing of law random and misuse of authority, violating taxpayer's rights. Therefore, the writer think it is necessary to research the administrative action of taxation, analyzing possible illegal and unreasonable administrative action of taxation, conforming the procedure of administrative investigation action of taxation, choosing and registering cases to investigate etc. Choosing the administrative investigation action of taxation as subject aims at protecting the concerned person's rights, regulating administrative action of taxation, to incarnate the principle of administration by law and promote taxation by law.According to this, this text bases on the research and review of the property, character, procedure, essence, illegal and unreasonable investigation action of tax administration and legal relief, emphasizing restricting administrative action by law of taxation agency, promoting administrative action of taxation by law. The article is divided into two chapter. The first chapter is divided into five section. The second chapter is divided into four section. The content of each part is introduced as follows:The first section in chapter one: analysis of the investigation action of tax administration. In this part, author discusses the defi...