On The Principles Of Law-enforcement Procedure Of Taxation

The setting for procedure is in order to consciously separate the premature consideration and grasp for result or the goal beyond law. The purpose for doing in such way, firstly, it is in order to prevent arbitrariness, secondly, it is in order to ensure the choice and freedom in the procedure under the status of unknown result. At present, the researches on tax law in this country are mostly focused on tax practical laws, full-grown progression is made particularly on the aspect of researching on the rights and obligations of entity of taxation by drawing lessons from the theories concerning debt in civil law, while the researches on issues concerning tax procedural law, such as how to reasonably design law-enforcement procedure of taxation, standardize the behavior of tax law enforcement by making use of procedure, etc., are relatively weak, the low efficiency of administration or the phenomenon that the legitimate interest of relative persons of tax administration is violated by abusing discretion is very common in the practice of law enforcement. Through analyzing and researching on the basic principle of law-enforcement procedure of taxation, the basic principle of law-enforcement procedure of taxation is taken as guiding ideology and basic practice in this paper which runs through the whole process of tax law enforcement and has important meaning for standardizing tax law enforcement, protecting the legitimate interest of relative persons of tax administration and managing the tax in accordance with the law.The paper is divided into three parts, and the main contents are as follows:Part-1, investigate the basic theories of law-enforcement procedure of taxation. First of all, start from the conception of law-enforcement procedure of taxation. Generally, law-enforcement procedure of taxation is defined as the sum of interrelation among the mode, step, time limit and sequence followed by the subjects of tax law enforcement and relative persons of tax administration when carrying out administrative behaviors and making administrative decisions. Next, investigate the value of law-enforcement procedure of taxation. When the subjects of tax law enforcement carry out law enforcement behavior, they should not only aim at realizing substantive justice but also fully consider the justice of procedure, only in such way, the justice and effectiveness of the behavior of tax law enforcement can be realized. The value of law-enforcement procedure of taxation is absolutely not to separate from the entity of taxation and completely self-existent, the process for procedure to realize its value is also the process to gradually approach to the value of entity. As a kind of administrative procedure, the function to control power is its core, law-enforcement procedure of taxation can overcome the personal subjectivity of tax authorities and the staff, prevent from making arbitrary decision and protect the legitimate interest of tax payer. Last, the law enforcement of tax authorities not only should be controlled by legal rules but also should be restricted by legal principles. For the enactment of procedural principles, first of all, law-enforcement procedure of taxation must meet the minimum requirements of procedural justice, and also should pay attention to the intrinsic value owned by law-enforcement procedure of taxation as a process.Part-2, it is about procedural legal principle. Legal rule of law-enforcement procedure of taxation refers to that the procedural factors based by the realization of the substantive rights and obligations of tax law enforcement must be stipulated by laws, and the both sides of tax law enforcement must act according to legal procedure. For relative persons of tax administration, legal procedures can foresee subsequent process and future results, at the same time, it is also the guide of act, which makes the procedure on the level. Procedural legal principle is the requirement to guarantee law enforcement behavior to be legal, the indispensable legal requirement to form legal administrative behavior as well as the premise and basis of other principles.For a long time, the opinion of paying attention to entity and making light of procedure has existed, and the legislation of law-enforcement procedure of taxation relatively has lagged behind, and the regulation of law-enforcement procedure of taxation has had many empty spaces. In practice, some tax staffs unlawfully exercise administrative discretion on purpose in the course of law enforcement, completely taking no account of various relevant situations, handle affairs by means of taking it for granted and subjectively assume. Through analyzing the current situation of law enforcement, propose the basic proposition to complete the legislation of law-enforcement procedure of taxation: through drawing up and completing general rules for tax law, tax administration law and other laws on procedure, provide due procedural safeguards for the legitimate interest of relative persons of tax administration, normalize and legalize law-enforcement procedure of taxation. Complete the legal responsibility which should be undertook when the both sides violate legal procedure in the course of tax law enforcement, and strictly control the exercise of discretion. Make law enforcement have legal support, and really make any behaviors concerning taxes of tax authorities and vast relative persons of tax administration carry out strictly according to legal rules.Part-3, it is about the principle of due procedure. The requirements of due procedure: the rights to know and the opportunity of averment must be given to the relative persons of tax administration before the decisions have been made when the rights and interests of the relative persons of tax administration are affected because of law enforcement decisions, and the duties to give reasons and hear of witnesses must be fulfilled by tax authorities. The substance of due procedure is that powers are controlled by procedures to prevent the waywardness and arbitrariness of state power. Its purpose lies in keeping down the harmfulness and expansivity of law enforcement power from procedures, so that the objectivity, justice and reasonability of law enforcement power can be achieved, the rights and interests of parties involved can be protected and the effectiveness of law enforcement can be increased.The basic demands of due procedure namely are administrative openness, public participation and the justice of law enforcement. Administrative openness is the precondition of public participation, and the openness is given meaning by participation. Without participation, openness only makes relative persons of tax administration know the bases, process, results and other aspects of the decisions made by tax authorities, only through participation, the democratic rights of relative persons of tax administration can be truly realized. Tax authorities'justice of law enforcement can be guaranteed by the administrative openness and public participation.The specific systems of the principle of due procedure include challenge system, informing system, hearing system and reason-giving system. The chief value of challenge system lies in ensuring the justice of law-enforcement procedure of taxation, and the challenge system is the expected outcome of people for legal justice. The chief value of informing system lies in preventing and avoiding the occurrence of illegal and unsuitable law enforcement of tax authorities as far as possible, which is propitious to reduce the obstacles and resistances in the law enforcement and guarantee the smooth implementation of law enforcement activity. And it is also tax authorities'respect for the interests and personality of relative persons of tax administration. The application of hearing system can not only prevent the abuse of tax authorities'law enforcement power, but also favor to two-way communication and democratic participation, strengthen the openness and justice of tax law enforcement, also can greatly reduce the costs of law enforcement, increase the efficiency of law enforcement and protect the rights of relative persons of tax administration. Reason-giving is the mode and process of administrative openness and also a kind of form of administrative openness; the administrative openness is the requirement and result for giving reasons for administrative behavior. The two are combined together to contribute to administrative democracy jointly.Part-4, it is about the principle of efficiency. The principle of efficiency is a kind of manifestation of the law-enforcement procedure of taxation on the aspect of time. It refers to that for the implementation of the law enforcement activity of tax authorities, especially the behaviors involving the rights and interests of relative persons of tax administration, among which, every link and the whole process must have certain time limit, saving the costs on the aspects of time, personnel, finance etc. as far as possible, when carrying out the activities of tax law enforcement, pursue to the goal which achieves the effects as big as possible with the consumption as low as possible. Due procedure is the basis and guarantee of efficiency, a balance point should be sought between the principle of efficiency and the principle of due procedure so as to make every effort to coordinate the value of both sides. Emphasizing on efficiency should not be simply regarded as all conform to the principle of rapidness and simplicity, the establishment of the principle of efficiency can't damage the legitimate interest of relative persons of tax administration and also can't overly give up justice for the purpose of efficiency, and it is also not beneficial to realizing efficiency without due procedure. When conflict of values appear, justice priority and efficiency consideration should be taken as the suitable value orientation to complete the system of law-enforcement procedure of taxation and establish modern procedural law enforcement in this country.