Researching About The Joining Of Revenue Administrative Law-enforcement Proceedings And Judiciary Proceedings

The topic of the thesis originates in my six-year teaching of tax laws and contemplation and research on the joining state of revenue administrative law-enforcement proceedings and judiciary proceedings in practice. Any kind of power cannot exercise effectively alone. Therefore it is necessary for tax authorities to communicate and coordinate effectively with Public Security Organs, People's Prosecutorial offices and People's Courts, which requires a joining in proceedings. But how to join revenue administrative law-enforcement proceedings with judiciary proceedings is the most confusing problem for tax bureaus in the process of revenue administrative execution. This thesis analyzed the current modes and problems of the joining between revenue administrative law-enforcement proceedings and judiciary proceedings of our country. Then a proposal is put forward to better the joining between the two parties.The thesis is divided into five major chapters. Beginning with the definition of proceeding the first chapter explains the concept, essential features and general theory of the revenue administrative law-enforcement proceedings. The second chapter discusses the concept and main content of judicial proceedings. Besides it analyses its value and core goal. The third chapter defines the conceptual features of the revenue administrative law-enforcement proceedings and the joining mechanism of judicial proceedings on the basis of the analysis of the causes of their joining. Moreover it points out the necessity and realistic significance of this joining. The fourth chapter analyses the intervention beforehand of public security organs in tax-related cases, the juristical feasibility and evidence collection while the tax authorities and the Public Security Organs deal with tax cases, the joining of the two kinds of authorities when transferring the tax cases, the relation between administrative reconsideration and administrative litigation, how to exercise revenue priority and revocation rights, the significance of judicial interpretation to the administrative law enforcement. The problems in the present joining patterns are pointed out with emphasis. This part focuses on practice and dwells on two major aspects: "the investigation of issues in tax cases of public security organs and the tax authorities" and "the coordination of public security organs and people's courts on issues of civil action, administrative action and criminal action". The last chapter makes a proposal to improve the joining of revenue administrative law-enforcement proceedings and judiciary proceedings on the basis of revenue work experience.The theoretical significance of the thesis is to sort out and explain the problems systematically which occur in the joining of revenue administrative law-enforcement proceedings and judiciary proceedings in practice, to put the important issue on the research agenda and expand the theoretical thinking in this field. The innovative and value of this thesis lie not only in the theoretical study but also in the consideration of the actual situation of law enforcement and judicature, the feasibility and practicality of the patterns of solving problems as far as the raising and explaining of the patterns are concerned. It has certain guiding significance to the tax authorities and the judiciary to deal with tax cases. It will have guiding significance in the joining of tax authorities and judicial offices in terms of the tax cases' procedures and it will do much good to a harmonious, unified, long-term joining mechanism between the two systems.