The Study Of China's Taxation Management Responsibility Mechanism Implementing Effect

State tax revenue is the most important source of public revenue, which is not only a benefit concentrator between the state and the public, but also a direct media between the government and taxpayers. The level of tax law enforcement has a direct impact on the evaluation of public administration and studying the management and supervision on the enforcement of the tax law is an important part of public administration. In recent years, China's tax law enforcement situation has been good, but there have been many discordant notes. For example, abusing free judgment authority, inequitable punishment, nonobservance on legal proceedings, exceeding authority, wildness of tipstaffs' attitude. The responsibility mechanism of tax law enforcement has been put in force since 2001, which it tries to resolve the problem of the authority restriction from the microcosmic authority, in order to scientize, standardize, and institutionalize the tax law enforcement. However, the responsibility mechanism of tax law enforcement is not all-purpose in the situation of enforcement, and it has much shortage and disfigurement. This paper analyses the situation of the responsibility mechanism of tax law enforcement that the State Administration of Taxation puts in force in a city. It uses theory tools of public management, collects much data about practice of the responsibility mechanism of tax law enforcement, and elicits some conclusions and suggestions from practice. In the same time, the paper analyses the effect and problems of the responsibility mechanism of tax law enforcement, and puts forward some policy suggestions on promoting effect of it. There is much academic and practical meaning for ameliorating action of tax enforcement and strengthening enforcement supervision. This paper is divided into six parts:The first part, first of all, ideas and practical meaning are expounded; Secondly, the connotation and development of the responsibility mechanism of tax law enforcement are clearly described; thirdly, demonstration analysis methods used in this paper is introduced. Its advantage and meaning are expounded in this part, too. The second part, this paper describes the fact of the responsibility mechanism of tax law enforcement that the selected city's State Administration of Taxation puts in force. Moreover, it writes the administration's idiographic actions from setting down mechanism, relying on communication, means of examining and tracing responsibility, and essential assistant work.The third part, from the two aspects of effects on internal and social, the paper discusses effects of the responsibility mechanism of tax law enforcement. The data and table about the selected city's State Administration of Taxation strengthen the persuasion.The fourth part, it points out the five problems in the process of the responsibility mechanism of tax law enforcement. First, the base of tax enforcement is different and imperfective; second, the responsibility mechanism of tax law enforcement does not assort with the reform of tax collection an management; third, there is not mechanism of examining and supervision; forth, tracing mechanism is still not in place; fifth, some people attach importance to tracing instead of inspiriting.The fifth part, the paper points out that the policy supports makes a big lead effect on the responsibility mechanism of tax law enforcement Then, it brings about five policy suggestions that can promote the effects of the responsibility mechanism of tax law enforcement using of modern management theory combined with practice experience of the selected city's State Administration of Taxation. First, consummating the mechanism of taxation management depending on law; second, consummating the systems of national public servant; third, setting up the mechanism of tax collection and management; forth, consummating the system of tracing responsibility; settling down the effective inspiration mechanism.The sixth part, it is an epilogue. This part gives an opinion about the effect of the responsibility mechanism of tax law enforcement. It sets forth the importance of management for tax enforcement, indeed for public administration. It also puts forward that we should establish a scientific and perfect management mechanism using the views and theory of modern management and relying on advanced communication technology, which is an effect approach for state administration to strengthen management, e.g. administration of taxation. This is the idea of advancing reform of public administration, too.