Research On Administrative Constraint In Tax Field

There are four chapters in this thesis:In the first chapter, the thesis talks about the basic theory of the administrative constraint system. At the beginning, the thesis reviews the administrative constraint systems in the developed countries such as Germany, Japan, America, France, etc. It further compares these systems after the brief introductions. After that, it focuses on the Chinese administrative constraint system: It first gives a definition of administrative constraint. Then based on the legislation practice of our country, it analyzes the mode, the gist and the character of the Chinese administrative constraint system, according to the different understandings of the administrative constraint system. By doing so, it educes an exact definition of this very concept.The second chapter mainly concerns the exercise and characters of the administrative constraint system in tax law field. At first, tax administrative constraint is defined and categorized. Then, it discusses the necessity of tax administrative constraint by analyzing the relationship of the characters of the tax and the demands of the tax collecting and practice. At last, it analyzes the characters of the relationship of tax law and concludes that tax is the debt of the public law. Further more, it dissertates the characters of tax administrative constraint.In the third chapter, it concerns the tax law's present regulation for the tax administrative compulsory system and its contemporary problems. To the contemporary problems, it discusses the legislation and actuality of the exercise.Guided by the principle of strictly executing the tax law and vindicating therights of taxpayers, the thesis concludes some principles that the tax administrative constraint system should follow in the fourth chapter: the principle of caveat in advance, the principle of execution in accordance with the law, the principle of realization of the purpose and the principle of proportionment. Considering the character of the tax administrative compulsory execution, it brings forward some solutions to the problems existing in the contemporary tax administrative constraint.