Tax Administration Procedure Research

Procedure of complete not only cure the important contents of the country by law, but also is the most valid path that solves the administration to enforce the law the realm administrative power control with legalization. The tax administration procedure is the importance of the complete socialism revenue from tax law system to constitute, strengthenning the administration procedure research to the tax law system meaning graveness. This text take the modern revenue from tax economic theories and the administration legal theory theorieses as the leading, drawing lessons from, absorbing and making use of the result of the modern administration procedure research, to our tax administration procedure theories, the tax administration procedure present condition and practiced medium existent problem and reasons to carry on to compare for the research and quests of the system, and theoretical in the tax administration procedure of foundation up, the research puts forward the our country the tax administration procedure construction and perfect valid path. Basic contents and main standpoints are as follows:1 .The revenue from tax problem that the revenue from tax administration factor cause should make use of the method of the law research to resolve, the tax administration procedure research should follow to take the research of the administration procedure as the grain, since consider the revenue from tax request of economic sex working talent to procedure, considering the revenue from tax administration working talent again in the usage of the procedure.2.The tax administration procedure body relieves after appear be engaged in to guard against to expand in advance and refute toward procedure from the strict rule of the tax power the change, the tax administration obeys orders the ream- the obedient to high power administration participates toward consultation of the development regulation of the service administration change;Its worth mindset body appear since to protect the opposite person of administration, namely legal rights of taxpayer, and then to insure the leading of the basic efficiency thought that administrative power exercise. 3. The tax administration procedure can categorize the method to classified into the main procedure and next in importance procedures according to the dissimilarity, compulsory sex procedure with arbitrarily sex procedure, internal procedure and exterior procedure, concrete categories such as the behavior procedure and the abstract behavior procedure etc. It should follow the law reservation principle, public principle, fair principle and participate the basic standards, such as principle and the efficiency principle...etc., and take the procedure law performance as the administration to hear basic system that the certificate system, administration get around the system and review to cut to separate the system, the elucidation reason system, information to obtain the tax administration procedures, such as system and the files of document system etc..4. Breach the legal procedure is a kind of to break the law the administration behavior, promising the load and entities to break the law the same law responsibility. The form that the tax administration procedure break the law can generalize to break the law for the step, the way break the law, the sequence breaks the law to break the law with time limit, slicing to pursue actually towards breach the behavior of the tax administration procedure that the our country already has the law to make an explicit provision must.5.The current perfect our country tax administration procedure should investigate the procedure, the tax administration punishment procedure, the tax administration compulsory execution procedure and procedures to break the law the law responsibility to pursue etc. to begin from the tax administration lawmaking procedure, tax administration, establishing the independent administration procedure method as soon as possible, pushing forward the tax administration procedure legalization.