Study On Procedure For Taxation Administrative Enforcement Of Law

The thesis starts from practice of taxation administrative enforcement of law and tries to research and probe into procedural violation in taxation administrative enforcement of law in our country by means of comparison, justification and verification, on the basis of which it puts forward countermeasures and suggestions on how to standardize procedure for taxation administrative enforcement of law and reduce risk of taxation law enforcement. The thesis is divided into 6 parts:The first part is the general introduction of procedure for taxation administrative enforcement of law. Procedure for taxation administrative enforcement of law refers to the manners and steps that subject of tax administration must follow when it carries out administrative enforcement, and time limit and sequence of those manners and steps. Procedure for taxation administrative enforcement of law has the following characteristics: diversity of contents and dispersivity of expression modes; intercommunity and relative stability of taxation procedural system; unitarity and indivisibility with standard of solidity. Procedure for taxation administrative enforcement of law is classified into the following patterns: internal procedure of taxation law enforcement and external procedure of taxation law enforcement; compulsive procedure of taxation law enforcement and arbitrary procedure of taxation law enforcement; common procedure of taxation law enforcement and special procedure of taxation law enforcement; administrative procedure of taxation law enforcement and power-restrictive procedure of taxation law enforcement; remedial procedure of taxation law enforcement and supervisory procedure of taxation law enforcement. Value of procedure mainly expresses in taxation administrative enforcement of law as: increasing taxation administrative efficiency; protecting lawful rights and interests of the counterpart of taxation administration; supervising administration by law of subject of tax administration; reducing risk ofadministrative enforcement of law of subject of tax administration.The second part is about major expression modes of violation of procedure for taxation administrative enforcement of law. I start from practice of taxation administrative enforcement of law and point out that procedure violation, manner violation, maturity violation and sequence violation are major expression modes of violation of procedure for taxation administrative enforcement of law.The third part analyzes causes of violation of procedure for taxation administrative enforcement of law. It is objectively inevitable that there are procedural violations like this or that in taxation administrative enforcement of law. However, it is subjectively directly related to the lenient penalty on faults of law enforcement. Important causes are as following: legislation of taxation procedural law lags behind legislation of taxation substantive law; adamant existence of traditional concepts restricts people to lay weight on procedures; the characteristic of stiffness of taxation plan to some extent conceals procedural violation in taxation administrative enforcement of law; the low law-enforcement level and out-of-date law-enforcement concept of revenue officers is the important cause of procedural violation; liability for faults is not properly affixed and concept of taxation procedure is hardly thought highly of.The forth part is about nature and consequence of violation of procedure for taxation administrative enforcement of law. The subject of violation of procedure for taxation administrative enforcement of law refers to the tax authorities who enjoy national tax administrative functions and powers according to law, carry out tax collection and administration on behalf of the state, and independently bear legal responsibilities produced by it. Standards and scopes of violation of procedure for taxation administrative enforcement of law of should strictly be defined as laws and regulations, and the rules that have been examined can accordingly be...