On Tax Check

Tax check is created with the creation of tax activities; it is the necessary requirement of national tax revenue. Due to the essential characteristics of unrewarded nature, fixity and enforceability of revenue, tax payment is excluded by taxpayer's subjective will, but taxation has to be paid because taxpayers are awed by legal stateliness. For that reason, various kinds of methods are often adopted by taxpayer at any cost to evade the amount of tax in order to reach the goal of evading tax, so tax check must be necessarily chosen to ensure national basic state revenue by the countries in which the way of taxation is adopted to collect financial funds.Legality of tax levy is the core principle of tax law, it requires that any taxation activities must have legal grounds, tax revenue legislation and tax revenue execution only can be undertaken under the authority of the law, any organizations and individuals shouldn't collect tax by themselves without legal grounds, tax that are included in the matters about taxation stipulated in tax law shouldn't be reduced and avoided by tax authorities as their wishes, treatment of tax disputes, administrative remedy and judicial remedy of tax must be stipulated by law, that is elements of taxation should be stipulated by law, elements of taxation should be definite and the procedures of taxation should be lawful. Tax check is a kind of legal rights of tax authorities, it only can be enjoyed and exercised by given subjects, problems existing in the validity of law enforcement subjects of tax check are caused because that the principal of legality of tax levy hasn't been completely built in the legal system and institutions of tax law in this country, some systems aren't perfect and duties aren't clear in the process of check. Various kinds of problems occurring in check law enforcement are caused by above reasons.Therefore, it's necessary to research and discuss the problems existing in the legal system and institutions of tax check in this country from the view of legality of tax levy, and according to the requirements of legality of tax levy to tax check, ponder and suggestions about the development of legalizing and normalizing the system of tax check are put forward.Text of this paper is divided into 4 parts:Basic problems such as the concept, characteristics, contents, roles and other aspects of tax check are mainly summarized in Part-1, the historical development of tax check and the overall situations of development of tax check in this country are briefly introduced. My own opinions about the concept of tax check are put forward; the meaning of tax check is analyzed definitely. Tax check is located in the focus of collecting and adopting contradiction with the development of economy. Whether tax law is enforced fairly by taxmen or not and whether official activities are fair or not are evaluated at the same time when taxpayers are inspected by tax-checkers. Not only that, the attacked targets are neither taxpayers nor taxmen, but illegal offenders concerning tax in the practice of tax fraud and anti-tax-fraud and the practice of manufacturing and fighting against fake invoices, the contents covered by current tax check haven't been defined exactly by the original concept of tax check, the concept of tax check should be defined again. In the author's opinion, tax check is the generic terms of the works of tax inspection and treatment which are undertaken by tax check organizations according to national laws and regulations in terms of the situations that tax liability and withholding liability are carried out by opposite person for tax administration such as taxpayers, the withholding agents and so on and other criminal activities concerning tax.Problems existing in the process of tax check are discussed in Part-2, it's mainly about the problems that tax check is vacant in legislation and the leak in check enforcement caused by that. Citizens are given the obligations to pay tax in accordance with the provisions of law by constitution in this country, the limitations to the powers for governments to impose tax aren't stipulated in it, the full protection to property rights of people are be far from being talked, so the tax powers of governments have defects in law. Secondly, principles of legal reservation of tax law are against due to the existence of which legislation is delegated in large quantities. Although the delegated legislation isn't opposed by principal of legality of tax levy, administrative departments of taxation very likely do harm to civil basic rights from selfish departmentalism if the delegated legislation has a leading position in tax law. Because there is no Tax Basic Law in this country, basic problems about fundamental principles of taxation, rights and obligations of both parties involved in imposing and paying tax and the division of the tax rights and others can't be made clear. In that precondition, the law enforcement status and the law enforcement basis of tax check become the water without sources and like a tree without roots. In the practice of tax check, law enforcement status of check organizations aren't clear, limits of authority of law enforcement of check organizations aren't definite, law enforcement force of check organizations isn't enough, and the phenomena that tax evasion and tax avoidance aren't be punished turn up. Besides that, the phenomena of which don't accord to the law and enforce the law not strictly, for example, it has no right to enforce the law, exceeds its right enforce the law or enforce the law illegally, and discretionary power is abused, occur in reality from time to time in the process of check, the above invade the legitimate interests of taxpayers and other opposite person for tax administration, seriousness and authority of law enforcement of tax check are influenced, which isn't beneficial for the development and perfection of legal tax collection.The concept of legality of tax levy has pulled into Part-3, concrete contents of legality of tax levy and its requirements for the system of tax check are interpreted, legality of tax levy is a kind of basic principle of taxation, it requires that the subjects of parties involved in the process of tax revenue execution must act according to the specifications set by the law in advance and fulfill own rights and obligations in the legal scope. Legality of tax levy has played a realistic leading role in constructing the legal system and institutions of taxation and even the whole legal system and institutions in theories and practice.In connection with the defects existing in the current system of tax check, ideas to proofread, correct and perfect the current system of tax check are put forward on the basis of principal of legality of tax levy in Part-4. It should be perfected in legislation first, principal of legality of tax levy should be made clear in Constitution, The Working Regulation on Tax Basic Law should be issued as quickly as possible, so that tax check has laws to abide by and each element in law enforcement of check can be made clear. Working regulation of tax check should be revised so that it can become administrative regulations, the procedure, contents and means of check, determination principles of cases and other problems should be made clear in the process of tax check, the relationships between tax check organizations and the internal and external departments of tax organizations should be straightened out to solve various problems which occur in the practice of law enforcement. Law enforcement of tax check should be assembled and collected in accordance with the law under the condition that perfect legal system and institution of taxation has been built, the rights of opposite person for administration of taxation should be fully guaranteed, favorable environment of tax revenue execution should be built.