Comment On The Perfection Of The Taxation Administration Punishment Formality Of Our Country

The perfection of formality is not only the important content of controlling the country according to the law but also the effective routes of solving the control of administration rights. Taxation administration punishment formality is an important components of tax administration legal system,perfecting taxation administration punishment formality will have a very important meaning for improving the tax system in our country and improve the construction of revenue legal system. Having the theory of administration law as guidance, borrowing, absorbing and using modern administration formality research progeny, this article has systematically discussed the current situation of taxation administration punishment formality of our country, has done a depth analysis on the existing problems and cause of formation of taxation administration punishment, combining with the practice of taxation work, brought up the measures of perfecting the taxation administration punishment formality of our country.The first part of this article has explored and analyzed the current situation of taxation administration punishment formality. First, it has defined the definition of taxation administration punishment formality:the forms, process, order, time limit that must be followed when executing the punishment action on taxation administration main body;next, sum up the characteristics of taxation administration punishment formality;third, introduce the regulations of the taxation administration punishment formality of our country and the specific legal system. According to the regulations of the laws and regulations"Administration Punishment Law","Revenue Collecting and Management Law"etc., the taxation administration punishment formality includes simple formality, general formality, hearing of witnesses formality and execute formality, every formality includes several specific legal systems,such as domination system, identify identity system, notice system, presentation excuse system, obviate system, explain reasons system, time limit system, record deciding system and review system etc. and introduced one after another. Fourth, the analysis on the value and function of taxation administration punishment formality. Scientific, reasonable, effective tax administration law executing formality is the premise conditions for producing fair tax administration action, it is the trenchancy guarantee for fully exert the revenue collecting and management right and implement revenue management responsibilities. Taxation administration punishment formality can norm the reasonable exertion of taxation administration punishment right,boost the revenue law execution action operating in the legal system track from impersonality. Through the enactment on the process, order, mode, form, time and related formality system on the taxation administration punishment action of the taxation authorities, make the exertion of taxation administration punishment right standardization,correspond and boost the rising of the administration efficiency, lower the law executing risk of taxation administration main body, try to avoid to bring losses for the relevant person. Fifth, briefly explained the implementation of the principal of taxation administration punishment formality. According to the regulations of related laws and regulations"administration punishment law","Revenue Collecting and Management Law", taxation, finance, customs etc. departments take the administration punishment right according to the law and can become the main body of taxation administration punishment. During the process of actualizing taxation administration punishment, these departments must strictly follow the regulations of laws and regulations for implement,at this time, the above departments will become the implementation of the principal of taxation administration punishment formality.The second part of this article has taken apart the demerits and the cause of formation of the taxation administration punishment formality in the aspects of legislation, law execution and monitoring. Lack in position and out of line problems existing in the legislation aspect of taxation administration punishment formality, showing at:the first is the objection of legislation that made the oral notice effectiveness hard to be cognized,the disunion of the noticing time and tache on punishment proceeding. The second is that the legislation of taxation administration punishment formality is too fundamental, not easy to operate, emphasize in administration supervision, law executing monitoring and lawsuit etc. afterwards formalities, neglect information publicity, apprize right, hear opinion and indicate identity etc. advanced, intermediate formalities. The third is that the participating of the relevant people is weak with low transparency, the relevant person usually do not know the formality regulations. There are problems in the implement of taxation administration punishment formality that are shown:the first is that the formality of investigating disobeying the law, there are defects in the forms of obtaining the important document for evidence,lack in investigating and hearing of witnesses formality of taxation authorities. The second is that in the apprize formality, the content of apprize is not complete, the object of apprizing mistaken and the form of apprizing existing demerits. The third is that in the formality of hearing of witnesses formality time limit not expiring, the administration punishment already decided and serviced, corresponding the cases of hearing of witnesses not staged, the independency of the question-master for hearing of witnesses not strong and the proposer for hearing of witnesses scope not covering all. The fourth is that there are complicated problems existing in simple formalities,when doing the punishment, it will be voluntariness and simple that is disunity with simple formality operation,cannot show to the party the identity of law executing. The fifth is that in the explaining reason formality, not explain the reasons for punishment,or explain reasons mistaken or lacked. The sixth is in the deciding formality, the cognizance department of cases not totally independent, before the decision of punishment, lack in charge for time limit to mend tache,the making of the taxation administration punishment decision document not criterion. The seventh is that the taxation authorities service the punishment document and review document, disobey the applying principal and requirement of law. The eighth is that before adopting enforcement measures, there was no charge to the relevant person and haven't shown the identity of law executing,not regulated the carrying out of internal approval documentation. There are problems in the monitoring aspect of taxation administration punishment formality:the first is the internal monitor lack in strength, the function of monitoring not strong, monitoring formality lack of operation, emphasis after the event matters and do not expose if there are problems found for internal monitoring. The second is that the scope of legal monitoring is too narrow,abstract administration action, administration legislation action, internal administration action and administration final arbitrament action etc, are all excluded in the scope of judicial review. The third is that the form of society monitoring and its content are not clear with bad sanction and did not have the function of monitoring. The reasons of producing the above problems include:the first is in subjective, the legal qualification of the law executor not high, formality consciousness dim, the cognition on the meaning of the formality and function not enough that restricts the recognition of the taxation authorities and relevant people for the formalities. The second is that there exist problems in administration formality legal criterion legislation in impersonality. The third is the monitoring system is lack in operating in monitoring aspect, there are no regulations on what to be monitored and the legal responsibilities that they should bear if they disobey the formalities etc. regulated, plus taxation authorities internal law execution and monitoring department is lack in independency that influences the monitoring force and effect for taxation administration punishment action.The third part of this article brought up the vision of perfecting the taxation administration punishment formality of our country:strengthen legislation, criterion law execution. The first is to insist the correct legislation guiding ideology, perfect the design of taxation administration punishment formality,norm the legislation of taxation administration punishment formality. The second is to change the concept and mode of governing taxation,attach importance to the raising of the qualifications of the law executors,strictly follow the legal formality to implement the taxation administration punishment, norm the execution of law of taxation administration punishment formality. The third is to strengthen the internal supervision of superior to subordinate with taxation system, through perfection of the revenue through normative reference document filing system, strengthen the right monitoring of the People's Congress for the taxation administration punishment formality, enlarge the monitoring of the relevant person of taxation administration punishment for punishment formality, exert the monitoring function of the consensus, enlarge legal inspection scope, fully exert the functions of tax administration review system, increase the transparency of the monitoring work etc. routes to strengthen the monitoring on taxation administration punishment formality.