The Study On The Issues Of Controlling China's Tax Law Enforcement Power

The tax law enforcement power is an important part of taxation law system,and is also most close to the people. Through reform of the taxation system in 1994 and other major adjustments, the system of the tax law enforcement power has been basically formed. It plays an active role in practice,but there are lots of problems in the system,which are so serious that damage the nation's revenue and taxpayers'rights. Therefore this paper will discuss some problems on China's tax law enforcement power and pursue a desirable frame with conditions on the basis of research achievement including the domestic and foreign to control the tax law enforcement power.The study on controlling China's tax law enforcement power is of great significance in theory and practice:Firstly, in the historical process about implementing the scientific development concept and building a harmonious society, the study on controlling China's tax law enforcement power is useful to deal with the relation among the different tax law enforcement agencies and the relation between the tax authorities and the taxpayers;Secondly, the study on controlling China's tax law enforcement power is useful to promote the development of the rule of law in China, to improve the efficiency to ensure sufficient national's revenue, and to protect the legitimate rights of taxpayers;Thirdly, there are some novelties in this paper as follows: to begin with, tax law is a piece of virgin land which needs to be explored, and there is few theoretical writing involving China's tax law enforcement power, therefore this paper is a novelty; in addition, few previous literatures involving the tax law enforcement power always researched in view of taxation, but this paper researches in view of tax law, and it is a breakthrough to some extent; and above all, this paper Clarifies the differences and associations among the tax law enforcement power, the power to tax legislation and the power to taxation judicial,and put forward that the concept of"checks and balances doctrine"should be used in the field of tax law, this is an innovation of opinion.The content of this paper as follows:Firstly, this paper introduces some basic elements about the tax law enforcement power, including the concept of the tax law enforcement power, the source of the tax law enforcement power, the differences and associations among the tax law enforcement power, the power to tax legislation and the power to taxation judicial, the basic principles for the tax law enforcement power and so on.Secondly, this paper introduces the situation of China's tax law enforcement power including the tax law enforcement agency, the content of China's tax law enforcement power, the procedure of China's tax law enforcement power, the operating results after the reform of the taxation system in 1994 and so on.Thirdly, this paper introduces some problems on China's tax law enforcement power.Fourthly, for solving the problem and controlling China's tax law enforcement power, this paper put forward that using the power to tax legislation and the power to taxation judicial to check the tax law enforcement power, besides adjusting the system of the tax law enforcement agency, and using the taxation enforcement procedure regulate the tax law enforcement power...