On Responsibility Mechanism Of Tax Law Enforcement

The 16th Convention of Chinese Communist Party rises up clearly the enhancement of supervision to the enforcement of law and the improvement of legal administration. In order to meet the need of the new situation of building up an all-round well-off society and of the process of running the country legally, we must move on the legal administration overall and establish a law-abiding government. Adopting the system of responsibility on administration's law enforcement is an important action in the practice of legal administration. That is, to judge the law-enforcement responsibility according to law, to set up the law-enforcement post scientifically and to standardize the law-enforcement procedure; to establish open, fair and just systems for comment-based assessment and for investigation into the errors in the law-enforcement or the responsibility in the misjudged causes and to assess with the public's opinions taken into consideration. In the tax revenue system, which is an important law-enforcement department, the system of responsibility on tax revenue enforcement has played the role as the key of pushing on the process of law-enforcement in the tax administration.Part one: the theoretic study on system of responsibility on tax revenue enforcement. By making an introduction on the changing process of system of responsibility, the meaning of it will be further explained. The system of responsibility on tax revenue enforcement is one of the organic constituted parts of the system of responsibility on law enforcement. At present, there are a great number of different advice and opinions on the consciousness of the system of responsibility on tax revenue enforcement and how to define it. Meanwhile, there are some differences between them. In author's point of view, the system of responsibility on tax revenue enforcement is a kind of supervisory mechanism, the purpose of which is for the revenue organ to make sure that the national revenue law can be actualized exactly, totally and efficiently. That's why they make the requirement of revenue law concretized, specified and clear on post arrangement even to individual. In that case, we can do evaluation and discussion of the quality check on the behavior of tax revenue enforcement. At the same time, responsibility of those wrong conductions on tax revenue enforcement can be investigated.The contents of system of responsibility on tax revenue enforcement mainly contain four related parts: division of post responsibility, making sure the work schedules, examination through discussion and appraisement and strict investigation on faults. Among these four parts, the first one is the basis and the first link to set up the system of responsibility on law enforcement, which directly affects the forming and carrying out of the other three parts. By elaborating the commands of tax law clearly, even concretizing them to every individual, division of post responsibility provides a firm foundation for the legitimacy and standardization of tax revenue after the system was formed. In addition, because of the reasonable division on duties and rights, it can prevent the rights from being controlled by few people, which provides convenience for the usual tax revenue. Furthermore, it also forms a complementary post system of responsibility without any leak through the combination and division on former posts. The system, on one hand, can help arrange people, money and possessions or other resources rationally; it can also simplify the enforcing procedures on the other hand. Therefore, the forming of division on post responsibility can actually form a standard and efficient basement for tax revenue enforcement. Then, designing a logical work schedule is the most important part in forming the system of responsibility. After making sure the law enforcement and the staff of which, including their duties and assignments reasonably and scientifically, then according to the tax revenue laws and some related statutes on tax revenue, managing and checking as well as their formed procedures and comm...