On The Administrative Responsibility In Tax Execution

As Montesquieu puts: Every man invested with power is apt to abuse it, and to carry his authority as far as it will go. When there is power, there is responsibility; power and responsibility are needful equivalence. Administrative responsibility is a necessary constraint to tax execution, tax execution power without responsibility constraint must lead to corruption.Tax execution has its attribute of public power; the feature of public power is that the power can be used only there is express provision in law. Therefore, collecting taxes according to law is the fundamental principal which must be persisted. And with fine tax execution we can realize the economy development, abundance of country's finance, social stability, and full protection to the rights of the relative tax administrators. However, in order to let tax execution go well, reasonable control over tax execution is necessary. Tax execution activities must have legal basis, which is the key to judge whether the tax execution have legal validity, and illegal action and inappropriate tax execution action is the main reason why tax execution body undertakes administrative responsibility. This thesis takes controlling theory of administrative responsibility as fundament, which is to set tax execution responsibility mechanism in tax execution body to restrain the process of tax execution power, and realize the inner control and self control of tax execution. Through reading the connotation administrative responsibility of tax execution, and base on a general recognition and basic judgment, this thesis analyze the problem in our country's current administrative responsibility of tax execution, and table a proposal for perfecting administrative responsibility of tax execution system to provide certain reference for taxing, law enforcement, and justice.This thesis is divided into 4 parts.In Part-1, concepts related to tax execution and administrative responsibilities are discussed. It is pointed out that tax execution is the specific administrative action in which legal tax authorities and their missionary, according to legal authority and procedure, adopt directly to examine the exercise of power and the responsibilities of the relative tax administrators. The body of tax execution is legal tax authorities and their missionary, tax execution is administrative action which is legally authorized. Nature of tax execution is specific administrative action, and tax execution must follow legal procedures. Tax execution has the feature of expertise, technical, rigid procedural and biconditional feature between tax levying part and tax paying part. The contents of tax execution are tax administration, tax levying, tax examination, tax administrative penalty, tax collection conservation, tax enforcement and tax administrative reexamination. Administrative responsibility of tax execution in this thesis refers to the disadvantaged legal consequence that are taken by tax authorities and their missionary due to their improper exercise of tax execution, or the disadvantaged law consequences carried due to tax law and regulation and other administrative law and regulation. Pointing out that features of administrative responsibility of tax execution is body specifically, variety of administrative responsibility and rigid procedural. The author thinks that administrative responsibility is a pre-constraint to administrative body, and it can force self-discipline and self-constraint during the whole tax execution process. Therefore, administrative responsibility generates telltale effects and penalty effects to violation of law and improper tax execution, administrative responsibility is the border of tax execution action.In Part-2, criterion of liability of administrative responsibility of tax execution and important components are discussed. First, general criterion of liability of administrative responsibility theory was analyzed and commentated, and this is divided into two sections, which are the reference of civil liability and accountability principal theory criterion of liability belonging to administrative responsibility exclusively. And pointing out that the advantages and disadvantages of each responsibility criterion of liability and the development. Second, under the circumstance of our political and economical transformation and in the process of tax execution ideas turning from management to service, we build a responsibility system with the principle of presumption of responsibility as the main principal, and the fault liability as the assist principal. On the basis of assuring criterion of liability of criterion of liability of tax execution, the writer discursively propose the components of administrative responsibility of tax execution in our country. 1. Body component. That is the tax execution body, including tax authorities and their missionary. 2. Behavior component, that is illegal act, mainly refers to usual illegal act, crimes not included. 3. Subjective components, which is subjective intention or fault. 4. Unusual component, that is, the damage of fact and the causation relation.In Part-3, it is about the undertaken of administrative responsibility of tax execution. Firstly, Body undertaking administrative responsibility of tax execution is discussed. The author thinks that tax authorities should undertake the administrative law enforcement responsibility as organ of the corporate body and tax missionary, tax missionary should take responsibilities only they carry out intentionally or great fault. Secondly, patterns of undertaking administrative responsibility of tax execution are mainly forcing the person to correct in limited time, forcing the person to receive and deal with it, circulate a notice of criticism, returning the processions, paying for the loss, administrative sanction and party disciplinary measure, administrative disciplinary measure and so on. There are both spiritual undertaking of lowering and derogation of reputation, and financial undertaking of returning tax, late fee and penalty. Thirdly, to protect the zeal of law enforcement of tax missionary, it is necessary to distinguish different cases to stipulate it to severe punishment or lesser punishment or impunity.In Part-4, the defect of current administrative responsibility system of tax execution of our country is pointed out referencing to tax execution practice. 1, incompleteness of administrative responsibility system, lack of standardization of relative rules; 2, the procedures rules for tracing the responsibility of administrative responsibility of tax execution are not clear; 3, tax legal norm and other legal norm do not join together. 4, the contents and form regulations of administrative responsibility of tax execution can not be unified; 5, tax legal norm can not suit for practical work need. Several assumptions are raised according to the previous problems. 1, to perfect administrative responsibility of tax execution system; 2, to perfect procedure provision of administrative responsibility of tax execution; 3, tax legal norm should be joined together with other legal norms; 4, to unify the formulation of the form of administrative responsibility of tax execution and definition of the contents; 5, to Revise and perfect tax legal norm at the right time to provide legal basis for tax execution.