A Study On Execution Of Tax Inspection

As a significant part of tax work, execution of tax inspection is a special realm of administrative execution. Since the implement of new levy pattern which separate levy, management, and investigation in the past few years, execution of tax inspection played an increasingly important role in tax work. In case of abuse of authority, State Administration of Taxation sets up the four--separating system including collection, implement, hearing, and execution in audit department, among which execution is indispensable during the process of tax inspection. This thesis mainly uses comparison to systematically and theoretically hackle the subject, name, main part, procedure, and measures in execution of tax inspection, aiming to form a systematic knowledge of the basic theory on tax inspection.The author holds that execution of tax inspection is a kind of enforcement measures when the adressat fail to fulfill its obligation to pay tax, with the purpose of achieving the national creditors'rights of tax revenue. To avoid the harm done to the adressat by improper execution, tax inspection authority should implement tax inspection according to the prerequisite, measure, and procedure of legal rule because the object relating direct to the property of the adressat. Without the legal rule, tax inspection authority should execute tax inspection even if the taxpayer does not perform their obligations. On the prerequisite that the propose is realized, tax inspection authority should protect the lawful rights and interests of the person involved, make sure the least harm done to adressat, and avoid to gain ends by hook or by crook. To execute adequacy principle, tax inspection authority is required to execute discretionary power fairly according to the law and take measure with different degree. For taxpayers who have special trouble to pay tax on time, tax inspection authority should allow them to defer paying tax within a time limit in which execution should not be implemented.The subject of tax inspection is a department which enjoys or bears the obligation during the execution procedure. The la launch of execution procedure is an initiative activity, which does not need the application by adressat. During the procedure, the subject usually enjoy enormous prior right, and other special rights which does not enjoyed by adressat, such as right of non-stopping execution of reconsideration. Currently, the subjects of tax inspection include tax authorities and people's court. Endowing tax authorities the execution power aim to realize levy efficiency, and to guarantee timeliness and full amount of state revenue. There are large differences in nature of the power, execution time, implement procedure, and pursuit of efficiency between people's court and tax authorities. Laying particular stress on tax efficiency may lead to more invasions during the execution of tax inspection. Thus, there is great necessity for execution to further improve the procedure of tax inspection and enhance remedies to eventually achieve fairness and efficiency.The legal title for execution of tax inspection is not only the efficient legal instruments on tax, but also the foundation of execution. So the tax authorities and people's court should obtain efficient papers before the execution of tax case, making sure the levy obligation of taxpayers and the possibility of execution. The legal title for execution must constitute certain form and substance of important document. The legal title for execution of tax inspection means the force and effect sphere of the legal title for execution, which generally refers to legally binding force and enforcement. These force ad effect will effect and restrict certain people and events in some time and space, therefore, they are called time effect, space effect, effect to people, and effect to events.The target of execution of tax inspection is the object that execution activity directs to, influences on, and acts on, which is decided by tax authorities according to the title of execution. The scope of execution target is stipulated direct by the law with stringent limit that not all properties and actions can be considered as the target of execution of tax inspection; neither do the properties and actions of the adressat, such as life's necessities of the adressat. At present, the target of execution of tax inspection mainly includes properties and actions, except bodies. Properties should be e processed and disposed by persons involved or implicated, which is easy to prevent from leaving a country.The executive measure of tax inspection is methods and means taken by executive authorities during execution, which is strictly stipulated according to lax law with regards to characteristics of target and content of execution. It usually considered as authority behavior conducted by executive authorities and with no prerequisite of approving by taxpayers. The executive measure always include enforcing charges of overdue penalties, withholding, detaining, sealing up, auction or sell legally, and preventing leaving a country. Because tax overdue penalties are the added obligation of obligor, they are considered as sanctionative executive measure. Furthermore, detaining and sealing up are not real enforcements, for they do not render direct passage of title of target, but categorized as tax enforcement as preparation measures of auction or sell. Executive measures should be carried out by cash, bank deposit, and divisible thing with priority in accordance with rule of reason to achieve national creditor's right as soon as possible. The legal nature of executive measures calls for more accurate and detailed regulations of tax law, meaning that the specific standard of execution should be complete and integrated, which will fully reflect the discretionary power of tax authorities and avoid augment of additional burden to the adressat. Therefore, the time of charging for overdue penalties is better to calculate after the day of implementing execution measures by tax authorities.The nature of justice in great extent is procedure. According to the different content of execution, the procedure of tax inspection can be categorized as general, special, and people's court executive procedure. The execution by tax authorities applies to the former two procedures, of which the general procedure goes for numerous daily cases and the special procedure, also named enforcement procedure, goes for tax cases requiring enforcement. During the execution of special procedure, the liquidation order accords to the regulations of the law, with regards to the ones without legal rule, we should focus on the achievement of priority of tax.Remedy is set of right, without which the right could not realize. The content of remedies executed by tax authorities is clearly stipulated by law. Remedy is the right for the subject to get self support or settlement by relevant authorities according to the law when takes damage. For the sake of protecting original right, it is also the right to prevent, curb, and correct the illegal or improper execution by authorities, to remedy the damaged legal interests of citizens, legal persons, and other organizations, rending the probable legal interests resumed and protected. Ways to execute remedies specifically include administrative reconsideration, administrative lawsuit, and national compensate. It is a great task we confronted to complete remedy execution. Learning patterns of the civil and administrative institution, we can set up dissenting declaration, allowing person subject to enforcement and privies to demur the actual violations of law during execution procedures to execution authorities before the complete of execution. To adopt judicial procedure which will protect person other than involved in the case to enjoy the substantive rights of execution target, the institution of the third person's appeal can be completed. The author holds that this institution can only be adopted when the person other than involved in the case claim to have procession right and hypothec, otherwise, the execution of tax inspection will not be implemented and the national creditor's tax right is hard to be protected.