Several Issues On The Procedure Of Tax Law Enforcement

In China now, neither in theory nor in practice, there is no deep research on the independent value, practical sense and other systems of the procedure of tax law enforcement, which lead to the delay of the legislative of the procedure of tax law enforcement, the lack of the rules of the procedure of law enforcement, and the rough of the installation of the procedure. So we need to have a deep discussion on the issues about the procedure of tax law enforcement. Based on the general principals, the author focuses firstly on the theory and practice of the procedure of tax law enforcement, then comes up with a blue map of structure concerning the procedure of tax law enforcement. This thesis falls into three chapters.The first chapter probes into general theories of the procedure of tax law enforcement.Firstly, we can inspect the concept and characteristics of the procedure of tax law enforcement from the power subject. The procedure of tax law enforcement is that the way, the step, the time limit, the sequence tax bureau should obey when it exerts the specific executive behavior on taxpayers under the tax law and regulations. The procedure of tax law enforcement is a legal procedure; The elements of the whole procedure include the way, the step, the time limit and sequence and many other time and space factors; The running result of the procedure is to make decision of taxation. Secondly, the author analyzes the value of the procedure of tax law enforcement. On the basis of the general value of the legal procedure and special connotation of the taxation, we inspect the value of the procedure from the outside value and the inside value. The legal procedure is not only the process of making decision, but also the premise of legitimacy. The procedute, of tax. law enyforcement takes an important part in. the, whole system of tax law, which reflect that it can guarantee the correct running of the substantial law, and realize the entity justice, and restrict the power that the taxation officers have, and protect the taxpayer right and the justice of the procedure of the tax law enforcement, realizing procedure justice, reasonable of the resources install, increasing the efficiency of the tax law .By studying the evolution and present conditions of the system of procedure of tax law enforcement in our country, the second chapter analyzes the reasons why construction of the procedure of tax law enforcement lags behind. The author firstly looks back the evolution of the system of procedure of tax law enforcement in our country. The procedures in different times distinguish from each other in content and form, which reflect the changes of the taxation practice and the tax law policy at that time. Our procedure of tax law enforcement has three stages: first setting up and stagnation stage; establishing and developing stage; transforming to new pattern stage. According to the developing of the three stages, we can see the modern tax revenue procedure system which is in order to restrict the abuse of the power of taxation, guarantee taxpayers' participation in taxation activity and offer the relieving way has become the important contents and general trends of the construction of tax law with the increasing of the sense of the democratic taxation and the development of practice of ruling by tax law. we should abandon the traditional idea of the highly attention on management and strengthen the power of taxation in stead of promoting the level of the procedure of tax law enforcement progressively to reach the goal of realizing the tax revenue governed by law through the procedure. Then the author digs into the current situation and the existing problems of the procedure of the tax law enforcement. Since the reform and opening-up of 1978, the legislation of the procedure of tax law enforcement has been developing greatly. At the same time with the implementation of the general plan of running a country in accordance with the law, the tax authority proposed managing the tax in accordance with the law and taking much atten...